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:
- In violation of constitutional or statutory provisions;
- In excess of the statutory authority of the agency;
- Made upon unlawful procedure;
- Affected by other error of law;
- Clearly erroneous in view of the reliable, probative and
substantial evidence on the whole record; or
- Arbitrary or capricious or characterized by abuse of
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
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