Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 375A.660 — Powers of board relating to hearings
The
board may administer oaths, take testimony, subpoena witnesses and require
their attendance, require the production of books, papers and documents and
issue commissions to take testimony. Subpoenas may be issued by any member of
the board. Failure to obey a subpoena may be punished by any court of record in
the same manner as if the subpoena had been issued by that court.
Source: official text