Hearing on appeal concerning liability for tax must be open to public unless taxpayer requests that it be closed. Except as otherwise provided in this section, any appeal to the Nevada Tax Commission which is taken by a taxpayer concerning his liability for tax must be heard during a session of the Commission which is open to the public. A hearing on such an appeal may be closed to the public if the taxpayer requests that it be closed.
Last modified: February 27, 2006