Nev. Rev. Stat. § 375A.810 — Powers of Department relating to hearings

For purposes of a hearing pursuant to NRS 375A.805 , the Department has:
1.  Jurisdiction to require the attendance
of any person who the Department may have reason to believe possesses knowledge
of any facts that will aid the Department in the determination of the tax; and
2.  All the powers of a master of the
district court.