Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
PRACTICE BEFORE THE NEVADA TAX COMMISSION
General Provisions
Section 360.043 - Scope; construction; deviation
Universal Citation: NV Admin Code 360.043
Current through September 16, 2024
1. The provisions of NAC 360.043 to 360.200, inclusive:
(a)
Govern the practice and procedure in contested cases before the Commission and
Department.
(b) Govern all practice
and procedure before the Commission or Department under titles 31 and 32 of
NRS.
(c) Will be liberally
construed to secure the just, speedy and economical determination of all issues
presented to the Commission or Department.
2. In special cases, where good cause appears, not contrary to statute, deviation from these rules, if stipulated to by all parties of record, will be permitted.
Tax Comm'n, Practice Rule No. 1, eff. 11-15-77; A 12-20-79; No. 2, part No. 3 & No. 5, eff. 11-15-77-NAC A by R112-07, 12-4-2007; R140-07, 1-30-2008; R175-08, 10-15-2010
NRS 360.090
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