After the Hearing

The Administrative Law Judge (ALJ) will retain the documents and the audio recording of the hearing. All of the evidence and information received by the ALJ, including documents and testimony, is called the “Record.” See NRS 233B.121(6). The ALJ will review the evidence in the Record, both testimonial and documentary, and issue a decision called a “Findings of Fact, Conclusions of Law and Final Decision.” See NRS 233B.125 and NAC 360.170. The ALJ generally has 60 days to prepare a written decision. The hearing decision will be sent to you by certified mail. It is your responsibility to advise the ALJ if your address changes following the hearing. It is also your responsibility to stay in compliance with Nevada tax laws during the hearing process.  

If you are dissatisfied with the ALJ’s decision, you may appeal the decision to the Nevada Tax Commission (Commission) by filing a Notice of Appeal. An appeal to the Commission must be filed within 30 days of the ALJ’s decision. See NRS 360.245 and NAC 360.175. You should file the Notice of Appeal with: 

    Heidi Fettic, Administrative Assistant 
    1550 College Parkway, Suite 115
     Carson City, Nevada 89706-7937  

If you do not file a Notice of Appeal within 30 days of the ALJ’s decision, the ALJ’s decision becomes final and binding. See NRS 360.245(1) and NRS 360.390(1).