During any hearing of a direct appeal, the petitioner, respondent and staff, through the presiding member of the State Board, may:
1. Call and examine witnesses concerning any matter relevant to the issues of the case.2. Introduce exhibits relevant to the issues of the case.3. Direct any question to an opposing witness that the State Board determines is relevant to the issues of the case.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 the person as an adverse witness.Nev. Admin. Code § 361.733
St. Bd. of Equalization, Practice Rule 26, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05, 6-28-2006