Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 375A.470 — Powers of board relating to hearings
The
board may administer oaths, take testimony, subpoena and require the attendance
of witnesses and the production of books, papers and documents and issue
commissions to take testimony. Subpoenas may be signed by any member of the
board. In case of failure to obey a subpoena, any judge of a court of record of
this state, upon application by the board, may make an order requiring
compliance with the subpoena, and the court may punish failure to obey the
order as a contempt.
Source: official text