Nev. Admin. Code § 361.61072

Current through November 8, 2024

Section 361.61072 - Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate

The hearing held before the Commission pursuant to NAC 361.61068 must be based on the record made before the hearing officer. If the Commission determines the record is inadequate, the Commission may remand the matter to the hearing officer for further proceedings or open the record and hear new evidence.

Nev. Admin. Code § 361.61072

Added to NAC by Tax Comm'n by R011-07, eff. 10-31-2007

NRS 360.090, 361.4734