Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER375A. Tax on Estates |
INTERSTATE ARBITRATION OF DEATH TAXES (UNIFORM ACT) |
NRS375A.470. Powers of board relating to hearings.
Latest version.
- The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
(Added to NRS by 1987, 2106)