Section 360.185 - Rehearing or reconsideration of decisions of Commission1. The Commission may issue an order granting a rehearing or reconsideration of all or part of any matter on its own motion or on a petition by an aggrieved party. A motion or petition for rehearing or reconsideration will not be granted if the motion is made or the petition is filed more than 15 days after service of the Commission's final decision on the matter or if a petition on the matter has been filed in the district court. The Commission will serve an order granting or denying a rehearing or reconsideration on all parties of record at least 5 days before the expiration of the time for filing a petition for judicial review pursuant to NRS 233B.130. The right of a person to file a petition in the district court is not affected by the person's failure to have petitioned for the Commission's rehearing or reconsideration.2. No oral argument concerning a motion or petition for rehearing or reconsideration will be permitted.3. Except as otherwise provided in subsection 4, if the Commission has not taken action on a motion or petition for rehearing or reconsideration within the 15-day period allowed for making such a motion or filing such a petition, the motion or petition shall be deemed denied.4. If a motion or petition for rehearing or reconsideration is made or filed within the 15-day period but the Commission is not scheduled to meet within that period, the Director may, upon a showing of good cause, stay enforcement of the Commission's original decision until the Commission can grant or deny the motion or petition.5. A stay of enforcement may be ordered upon the condition that the petitioner comply with specific terms which are reasonably related to the original findings and decision.6. If the Commission issues an order granting a rehearing or reconsideration, the subsequent decision by the Commission: (a) Will be based on all pertinent parts of the record and such additional evidence and argument as it may permit.(b) Is the final decision of the Commission for the purposes of judicial review.Nev. Admin. Code § 360.185
Tax Comm'n, Practice Rule No. 61, eff. 10-16-80-NAC A by R179-99, eff. 5-16-2000