Section 360.130 - Burden of proof; presentation of evidence1. Any person seeking a redetermination or adjustment of any tax, tax liability or the amount of any tax paid, or of an assessment for tax purposes has the burden of proof in any evidentiary hearing ordered or noticed for that purpose.2. Evidence may be received in any manner ordered by the hearing officer, but will ordinarily be received from the parties in the following order:(a) Brief orientation by the staff;(e) Rebuttal by the petitioner.Nev. Admin. Code § 360.130
Tax Comm'n, Practice Rule No. 39, eff. 11-15-77-NAC A 1-12-96