Section 360.080 - Rights of petitioner and staff at evidentiary hearingAt any evidentiary hearing, the petitioner and staff may:
1. Call and examine witnesses.2. Introduce exhibits relevant to the issues of the case.3. Cross-examine opposing witnesses on any matter relevant to the issues of the case, even though that matter was not covered in the direct examination.4. Impeach any witness regardless of which party first called the witness to testify.5. Offer rebuttal evidence.6. Call any person who, because of his or her relationship to any other party, may be an adverse witness, and examine him or her as an adverse witness.Nev. Admin. Code § 360.080
Tax Comm'n, Practice Rule No. 31, eff. 11-15-77-NAC A 1-12-96