Appeal of Administrative Law Judge's Decision to Nevada Tax Commission
Both you and the Department may
appeal the Administrative Law Judge’s (ALJ) decision to the Nevada Tax
Commission (Commission) if you or the Department disagrees with the ALJ’s
decision. The party that files the appeal has the burden of proof. In other
words, the party that files the appeal must show that the ALJ’s decision was
incorrect. The ALJ will send to the Commission all the information that was
presented at the hearing before the ALJ. See Appeals to the Nevada Tax Commission, NRS 360.245, NAC 360.130, and NRS 233B.135.