Section 360.190 - Petitions: Authority; form; contents1. Any person may petition for an advisory opinion concerning matters within the jurisdiction of the Department or Commission.2. The Board may petition for an advisory opinion concerning compliance with any of the provisions of chapters 361, 361A and 362 of NAC adopted by the Commission.3. All petitions must be in writing, be addressed to the Director and set forth at least the following: (a) A statement that an advisory opinion is requested;(b) A succinct statement of all the facts and circumstances necessary to dispose of the petition;(c) A clear, simple statement of the issue or question to be resolved;(d) A statement of all statutes, rules, agency decisions or other authorities which the petitioner believes may be relevant in disposing of the petition; and(e) A statement with supporting arguments and authorities of the petitioner's opinion of a proper disposition of the petition.Nev. Admin. Code § 360.190
Tax Comm'n, Practice Rule No. 53, eff. 11-15-77-NAC A by R039-10, 8-13-2010