Appeals to the Nevada Tax Commission

The Nevada Tax Commission (Commission) oversees the administration of the tax system in Nevada. You may appeal the Administrative Law Judge’s (ALJ) decision to the Commission. Your appeal must be filed within 30 days of the ALJ’s decision. See Notice of Appeal and NRS 360.245 and NAC 360.175. 

Standard of Proof

Your appeal must show that the ALJ’s decision was:

  1. In violation of constitutional or statutory provisions;
  2. In excess of the statutory authority of the agency;
  3. Made upon unlawful procedure;
  4. Affected by other error of law;
  5. Clearly erroneous in view of the reliable, probative and substantial evidence on the whole record; or
  6. Arbitrary or capricious or characterized by abuse of discretion.   

See NAC 360.175 and NRS 233B.135.

The Record on Appeal

If you appeal the ALJ’s decision to the Commission, the ALJ will send a copy of the “Record,” all of the documents considered by the ALJ, to the Commission. See NRS 233B.121(6). However, a transcript of the audio recording will not be provided. If you want the Commission to consider the transcript from your hearing before the ALJ, you must bear the cost of having the audio recording transcribed and you must provide a copy to the Department free of charge. See NAC 360.058.

Before the Hearing

The Department will mail you a letter acknowledging receipt of your appeal to the Commission. This letter will tell you what information will be submitted to the Commission for their consideration. The letter will include a list of the documents considered by the ALJ in making his or her decision and a deadline for submitting any additional information to the Commission. You will not be allowed to present additional evidence to the Commission that you did not present to the ALJ unless you show good reasons for your failure to present the evidence in the hearing before the ALJ.  SeeNAC 360.175(5).

You will also receive materials from the Office of the Attorney General (“AG’s Office”).  The AG’s Office will send a Deputy Attorney General (“DAG”) to appear as the attorney for the Department at the hearing before the Commission.

A subsequent letter from the Department will notify you of the date, time and place for the hearing before the Commission. 

The hearing before the Commission is open to the public unless you meet certain confidentiality requirements. See NRS 360.247. If you believe that the information in your case is of a proprietary or confidential nature, you may request that a portion of your hearing be closed to the public. Your request must be submitted in writing to the Commission and contain a list or summary of the information that you believe is proprietary or confidential. You must also include an explanation of why you believe the info is proprietary or confidential pursuant to NRS 360.247.Your request must be made at least fourteen (14) days prior to your hearing date.

During the Hearing

The hearing is intended to allow both the Department and the Taxpayer to participate.  During the hearing you will have the opportunity to present your case to the Commission and to explain why you believe the ALJ’s decision is correct or incorrect. The Department will also be given an opportunity to explain why they agree or disagree with the ALJ’s decision. The Members of the Commission may ask you and the Department’s representative questions. The Commission will then make a decision to accept, reject or modify the ALJ’s decision. See NAC 360.175 and 360.176.

Following the Hearing

Following a hearing before the Nevada Tax Commission, you will receive a letter which sets out the decision of the Nevada Tax Commission. The Nevada Tax Commission’s decision can be appealed to Nevada District Court. See NRS 233B.130. You should consult your attorney for further information regarding an appeal of the decision of the Nevada Tax Commission. 

For more information, see NAC 360.173 through NAC 360.185 inclusive.