Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
PRACTICE BEFORE THE NEVADA TAX COMMISSION
Advisory Opinions
Section 360.190 - Petitions: Authority; form; contents
Universal Citation: NV Admin Code 360.190
Current through September 16, 2024
1. Any person may petition for an advisory opinion concerning matters within the jurisdiction of the Department or Commission.
2. The Board may petition for an advisory opinion concerning compliance with any of the provisions of chapters 361, 361A and 362 of NAC adopted by the Commission.
3. All petitions must be in writing, be addressed to the Director and set forth at least the following:
(a) A statement that an advisory
opinion is requested;
(b) A
succinct statement of all the facts and circumstances necessary to dispose of
the petition;
(c) A clear, simple
statement of the issue or question to be resolved;
(d) A statement of all statutes, rules,
agency decisions or other authorities which the petitioner believes may be
relevant in disposing of the petition; and
(e) A statement with supporting arguments and
authorities of the petitioner's opinion of a proper disposition of the
petition.
Tax Comm'n, Practice Rule No. 53, eff. 11-15-77-NAC A by R039-10, 8-13-2010
NRS 360.090
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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