Current through September 16, 2024
1. A taxpayer may
request a closed hearing by submitting the request in writing to the
Commission:
(a) Not later than 14 calendar
days before the date of the hearing; or
(b) If authorized by the Director for good
cause shown, not later than 5 calendar days before the date of the
hearing.
2. A request
for a closed hearing must include:
(a) A list
or summary of the information the taxpayer alleges to be proprietary or
confidential information, which may include bank records, financial statements,
customer lists, vendor lists, trade secrets and unique business practices of
the taxpayer, and any other information the taxpayer considers to be
proprietary or confidential information; and
(b) A short statement explaining how the
information alleged by the taxpayer to be proprietary or confidential
information qualifies as such pursuant to NRS
NRS
360.247.
3. If the Commission receives a request for a
closed hearing in accordance with the provisions of this section, the
Commission will:
(a) Indicate on its written
agenda that the taxpayer has requested a closed hearing; and
(b) Hold and protect the information included
in the request and any information included in any briefs filed in the
pertinent appeal, including any supporting materials and exhibits, in
accordance with any applicable laws pertaining to the confidentiality of that
information.
4. If a
taxpayer submits a request for a closed hearing pursuant to:
(a) Paragraph (a) of subsection 1, the
Department may, not later than 5 calendar days before the date of the hearing;
or
(b) Paragraph (b) of subsection
1, the Department may, not later than 3 calendar days before the date of the
hearing,
file a written objection to the request with the Commission
and serve a copy of the objection upon the taxpayer or the authorized
representative of the taxpayer.
5. In a closed hearing, the Commission:
(a) May receive testimony from the taxpayer
and other witnesses regarding the information the taxpayer alleges to be
proprietary or confidential information; and
(b) Must determine by a majority vote of a
quorum of its members whether that information qualifies as proprietary or
confidential information pursuant to NRS
NRS
360.247. If the Commission determines that
any of that information qualifies as proprietary or confidential information
pursuant to NRS
NRS
360.247, the Commission may continue to hold
a closed hearing regarding that proprietary or confidential information until
the Commission determines that the proprietary or confidential information has
been adequately discussed within the context of the appeal.
6. A taxpayer who fails to submit
a request for a closed hearing in accordance with the provisions of this
section shall be deemed to have waived his or her right to request a closed
hearing. The provisions of this section do not affect the right of a taxpayer
or the agent of the taxpayer to request a continuance of any hearing on an
appeal by the taxpayer.
7. As used
in this section, "closed hearing" means a hearing before the Commission which
is closed to the public pursuant to NRS
NRS
360.247.
Added to NAC by Tax
Comm'n by R140-07, eff. 1-30-2008
NRS
360.090,
360.247
