Section 453D.964 - Burden and standard of proof; order of evidence; request and costs for transcription1. The Department has the burden of proof, and the standard of proof is a preponderance of the evidence as defined in NRS 233B.0375.2. Evidence may be received in any manner ordered by the hearing officer, but will ordinarily be received from the parties in the order described in NAC 453D.984.3. If requested by any party, the hearing or any portion of the hearing must be transcribed. The party making the request shall pay all costs for the transcription.Nev. Admin. Code § 453D.964
Added to NAC by Dep't of Taxation by R092-17, eff. 2-27-2018