Section 360.135 - Subpoenas1. Subject to the restrictions imposed by NRS NRS 360.240, a subpoena requiring the attendance of a witness from any place in the State to any designated place of a hearing for the purpose of taking testimony may be issued by the hearing officer.2. A party desiring to subpoena a witness must submit an application in writing to the hearing officer stating the reasons why a subpoena is requested.3. The hearing officer may require that a subpoena requested by a party for the production of books, waybills, papers, accounts or other documents be issued only after the submission of an application in writing, which specifies as clearly as may be, the books, waybills, papers, accounts or other documents desired.4. The hearing officer, upon receipt of an application for a subpoena, shall:(a) Grant the application and issue the subpoena;(b) Deny the application; or(c) Schedule a hearing to decide whether to grant or deny the application.5. All costs incident to the subpoenas issued at the request of the petitioner must be paid by the petitioner, and the hearing officer may demand payment of the costs before the issuance of a subpoena.Nev. Admin. Code § 360.135
Tax Comm'n, Practice Rule No. 28, eff. 11-15-77-NAC A 1-12-96