Section 453D.994 - Notice of appeal with Nevada Tax Commission; oral argument; final written decision on appeal; disciplinary action or civil penalty effective until reversed on appeal; authorized judicial review1. The Department, any party to a hearing or a designated representative may, within 30 days after service of the copy of the findings of fact, conclusions of law and final decision of the hearing officer, file a notice of appeal with the Nevada Tax Commission.2. Within 30 days after filing a notice of appeal, the appellant shall file with the Nevada Tax Commission a:(a) Brief setting forth the points relied upon in the appeal and authorities in support thereof; and(b) Designation of the parts of the record before the hearing officer that the appellant deems relevant to the appeal.3. An appeal from the decision of the hearing officer to the Nevada Tax Commission must be based upon one or more of the grounds set forth in subsection 3 of NRS 233B.135.4. The filing of a notice of appeal does not excuse compliance with the decision of the hearing officer nor suspend the effectiveness of a decision unless otherwise ordered by the hearing officer.5. After receipt of a notice of appeal, filed in compliance with subsection 1, and the documentation required by subsection 2, the Department will schedule a time for oral argument before the Nevada Tax Commission at its next meeting. The oral argument will be limited to a period of time not to exceed 20 minutes unless extended by the Nevada Tax Commission. The Nevada Tax Commission will not review evidence which was not submitted to the hearing officer unless it determines that good cause exists for a failure to submit the evidence to the hearing officer.6. The Nevada Tax Commission will modify, reverse or affirm the decision of the hearing officer or remand the case to the hearing officer. The Director of the Department shall issue a final written decision on behalf of the Nevada Tax Commission.7. Any revocation, suspension or civil penalty affirmed by the Nevada Tax Commission is effective until reversed upon judicial review, except that the Nevada Tax Commission may stay its order pending a rehearing or judicial review upon such terms and conditions as it deems proper.8. Judicial review of any such order or decision of the Nevada Tax Commission may be had in accordance with NAC 453D.996.Nev. Admin. Code § 453D.994
Added to NAC by Dep't of Taxation by R092-17, eff. 2-27-2018