Nev. Admin. Code § 375.310 - Hearings: Official notice

A hearing officer appointed by a county pursuant to NRS 375.320 may take official notice of the following matters:

1. Any petition for a hearing on any matter pertaining to an appeal of an assessment of any tax imposed by chapter 375 of NRS.
2. Matters of common knowledge and technical or scientific facts of established character.
3. Official documents, if pertinent, when properly introduced into the record of formal proceedings by reference if proper and definite reference to the document is made by the party offering it and it is published and generally circulated so that all the parties of interest at the hearing have an opportunity to examine it and present rebuttal evidence.
4. Matters that may be judicially noticed by the courts of this State.


Nev. Admin. Code § 375.310
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002; A by Dep't of Taxation by R224-03, 4-30-2004

NRS 360.090, 375.015, 375.320

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