What is an Administrative Court and an Administrative Law Judge?
An Administrative Court is a specialized court within a state agency that ensures the rights of individuals to appeal actions taken by the agency under that agency’s area of regulation. Administrative Courts operate under the basic principles which apply to regular courts of law.
“ALJ” stands for Administrative Law Judge. An ALJ is an attorney who acts as a judge in an administrative court. The ALJs for the Department of Taxation (“Department”) act as judges for disputes regarding Nevada taxes in order to ensure due process for taxpayers. The two ALJs for the Department are selected on the basis of experience, ability, and qualifications. Although the ALJs are employees of the Department, the ALJs are required to provide unbiased, impartial, and fair hearings for taxpayers. The ALJs’ decisions are final and binding unless they are appealed.