Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
PRACTICE BEFORE THE NEVADA TAX COMMISSION
Hearings on Petitions for Redetermination
Section 360.130 - Burden of proof; presentation of evidence
Universal Citation: NV Admin Code 360.130
Current through September 16, 2024
1. Any person seeking a redetermination or adjustment of any tax, tax liability or the amount of any tax paid, or of an assessment for tax purposes has the burden of proof in any evidentiary hearing ordered or noticed for that purpose.
2. Evidence may be received in any manner ordered by the hearing officer, but will ordinarily be received from the parties in the following order:
(a) Brief
orientation by the staff;
(b) The
petitioner;
(c) The
staff;
(d) Interveners;
and
(e) Rebuttal by the
petitioner.
Tax Comm'n, Practice Rule No. 39, eff. 11-15-77-NAC A 1-12-96
NRS 360.090, 360.370
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