Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
PRACTICE BEFORE THE NEVADA TAX COMMISSION
Parties; Legal Representation
Section 360.085 - Representation of parties; qualifications of attorneys

Universal Citation: NV Admin Code 360.085

Current through September 16, 2024

Appearances and representation of parties must be made as follows:

1. A party may appear in person, as provided in subsection 2, or may be represented by an attorney, an accountant or an authorized representative.

2. A party, if other than a natural person, may appear:

(a) If a partnership, by a partner.

(b) If a corporation, by an officer or other authorized representative or regular employee.

(c) If a municipal corporation, by an authorized officer, agent or employee.

(d) If an unincorporated association, by an authorized representative, officer or employee.

3. If a party chooses to be represented by an attorney, the attorney must be one who is admitted to practice and in good standing before the highest court of any state of the United States. If the attorney is not admitted to practice and in good standing before the Supreme Court of Nevada, an attorney so admitted and in good standing must be associated with the attorney appearing before the Commission or Department.

Tax Comm'n, Practice Rule No. 32, eff. 11-15-77-NAC A 1-12-96

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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