Section 370.580 - Order of proceedings; written findings and conclusions; issuance and service of decision; date on which decision becomes final1. At a hearing conducted pursuant to NAC 370.500 to 370.595, inclusive: (a) The Department will present witnesses and evidence and the respondent may cross-examine the witnesses in the order in which they are presented by the Department.(b) After the Department has completed its presentation of witnesses and evidence, the respondent may present witnesses and evidence and the Department may cross-examine the witnesses in the order in which they are presented by the respondent.(c) After the respondent has completed its presentation of witnesses and evidence, the Department may call any rebuttal witnesses and the respondent may cross-examine the witnesses.(d) The hearing officer may question any witness, party, counsel or representative at any time.2. After the close of the hearing, the hearing officer shall prepare written findings of fact, conclusions of law and his or her decision on the issues presented at the hearing.3. A hearing officer shall issue his or her decision and serve on all parties of record a copy of the decision and the accompanying findings of fact and conclusions of law within 45 business days after the date on which the hearing concluded4. A decision issued by a hearing officer pursuant to this section becomes final 20 business days after the date of service of the decision unless a party files a timely notice of appeal pursuant to NAC 370.585.Nev. Admin. Code § 370.580
Added to NAC by Dept of Taxation by R146-15A, eff. 9/9/2016NRS 370.250, 370.253, 370.510, 370.675