For purposes of a hearing pursuant to NRS 375A.805, the Department has:

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Terms Used In Nevada Revised Statutes 375A.810

  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

1.  Jurisdiction to require the attendance of any person who the Department may have reason to believe possesses knowledge of any facts that will aid the Department in the determination of the tax; and

2.  All the powers of a master of the district court.