Types of Hearings

The Department of Taxation (Department) administers various types of taxes. When a Taxpayer disputes a tax liability, an Administrative Hearing may be held.

Petition for Redetermination of Deficiency Notice or Deficiency Determination

You believe that the Department incorrectly issued a Deficiency Notice or Deficiency Determination for state taxes. You have the burden of proof to show that the Department’s Deficiency Notice or Deficiency Determination is incorrect. In other words, the Department’s Deficiency Notice or Deficiency Determination will remain unchanged unless you can prove that it is erroneous. The Department will also be allowed to present evidence to support its findings. See NRS 360.360, NAC 360.130.

Petition for Claim on Property

You believe the Department incorrectly seized property from you or from someone in possession of your property. You have the burden to show that the Department’s seizure was incorrect and that the property should be returned to you. In other words, the property will not be returned to you unless you show that the Department has no authority to retain the seized property. The Department will also be allowed to present evidence to support its seizure. See NRS 360.530 and NAC 360.612.

Order to Show Cause: Revocation of Seller's Permit

The Department requests that your seller’s permit be revoked due to your failure to comply with Nevada tax laws. The Department has the burden of proof. In other words, you will be allowed to continue to operate your business unless the Department proves that your seller’s permit should be revoked. You may present evidence to show that you should be allowed to continue to operate your business.  See NRS 372.145.

Order to Show Cause: Suspension or Revocation of Tobacco License

The Department requests suspension or revocation of your tobacco license due to your failure to comply with Nevada tobacco laws. The Department has the burden of proof. In other words, you will be allowed to continue your tobacco operations unless the Department shows that your tobacco license should be suspended or revoked. You may present evidence to show that you should be allowed to continue your tobacco operations. See NRS Chapter370 and NAC Chapter 370.

Order to Show Cause: Suspension or Revocation of Marijuana License

The Department requests suspension or revocation of your marijuana license due to your failure to comply with Nevada marijuana laws. The Department has the burden of proof. In other words, you will be allowed to continue your marijuana operations unless the Department shows that your tobacco license should be suspended or revoked. You may present evidence to show that you should be allowed to continue your marijuana operations. See NRS Chapter 453D.200 and Temporary Regulation LCB File No. T002-17.

Order to Show Cause: Responsible Person Determination

The Department requests a finding that you are individually responsible for the state tax debt of a Nevada business. The Department has the burden of proof. In other words, you will not be held personally liable for the debts of the business unless the Department proves that you meet the criteria of a responsible person. You may present evidence to show that you do not meet the criteria of a responsible person. See NRS 360.297.

Order to Show Cause: Successor's Liability Determination

The Department requests a finding that you or your business is the successor to, or purchased substantial assets of, a business which had a state tax debt. The Department has the burden of proof. In other words, you will not be held responsible for your predecessor’s debt unless the Department proves that you meet the criteria of a successor.  You may present evidence to show that you do not meet the criteria of a successor. See NRS 360.525.

Appeal of Property Tax Assessment: Abatements

You disagree with the application of the tax abatement or “tax cap” to your property. You have the burden of proof to show that the county assessor incorrectly applied the property tax abatement to your tax bill. In other words, the property tax bill will not be adjusted unless you show that the assessor’s application of the property tax abatement is incorrect. The assessor may also present evidence to support the assessor’s application of the property tax abatement. The administrative hearing is held by an Administrative Law Judge (ALJ) who recommends a decision to the Nevada tax Commission (Commission). The Commission will then decide whether to adopt, modify or reject the ALJ’s decision. Both you and the county assessor may file objections to the ALJ’s decision with the Commission if either party disagrees with the ALJ’s decision. See NRS 361.4734 and NAC 361.6105 through 361.61074, inclusive.

Appeal of Denial of Refund Request or Credit Request

You believe that the Department has wrongfully denied your request for a state tax credit or refund. You have the burden of proof. In other words, you must show that you are entitled to the refund or credit you are requesting. The Department will also be allowed to present evidence to support its denial of your refund or credit request. See NRS 372.630 through NRS 372.720, NAC 360.490, NAC 372.765.

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.