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Nac: Chapter 706 - Motor Carriers


Published: 2015

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NAC: CHAPTER 706 - MOTOR CARRIERS

[Rev. 8/3/2020 6:03:36 PM]

[NAC-706 Revised Date: 6-20]

CHAPTER 706 - MOTOR CARRIERS

REGULATION AND LICENSING OF MOTOR CARRIERS

General Provisions

706.010              Definitions.

706.012              “Advertise” and “advertising” defined.

706.013              “Agent” defined.

706.015              “Airport transfer service” defined.

706.018              “Application” defined.

706.0185            “Authority” defined.

706.019              “Authorized carrier” defined.

706.021              “Broker” defined.

706.022              “Bus” defined.

706.030              “Certificate” defined.

706.0305            “Certificate holder” defined.

706.0315            “Chair” defined.

706.032              “Charter order” defined.

706.034              “Charter service by bus” defined.

706.036              “Charter service by limousine” defined.

706.038              “City” defined.

706.039              “Commissioner” defined.

706.041              “Common motor carrier” defined.

706.042              “Complaint” defined.

706.044              “Contract motor carrier” defined.

706.048              “Department” defined.

706.050              “Deputy Commissioner” defined.

706.054              “Employee” defined.

706.058              “Equipment” defined.

706.060              “Exclusive use” defined.

706.062              “Fully regulated carrier” defined.

706.064              “Gross weight” defined.

706.065              “Hazardous material” defined.

706.0655            “Hearing” defined.

706.066              “Highway” defined.

706.067              “Household goods” defined.

706.069              “Independent contractor” defined.

706.070              “Interchange of equipment” defined.

706.071              “Intervener” defined.

706.076              “Lease” defined.

706.080              “Livery limousine” defined.

706.081              “Motion” defined.

706.083              “Motor carrier” defined.

706.084              “Motor vehicle” defined.

706.086              “Multiple charter” defined.

706.090              “On call” and “on-call” defined.

706.091              “On call over irregular routes” defined.

706.092              “Operating authority” defined.

706.094              “Owner” defined.

706.0965            “Permit” defined.

706.097              “Petition” defined.

706.100              “Pleading” defined.

706.1015            “Prearranged” defined.

706.102              “Presiding officer” defined.

706.103              “Rebuttal” defined.

706.1045            “Regular business hours” defined.

706.105              “Regular route” defined.

706.111              “Restored theme or antique vehicle” defined.

706.112              “Scenic tour” defined.

706.117              “Shipper” defined.

706.118              “Similar equipment” defined.

706.119              “Special services” defined.

706.120              “Staff of the Authority” defined.

706.121              “Taxicab” defined.

706.123              “Taximeter” defined.

706.124              “Traditional limousine” defined.

706.129              “Vehicle” defined.

706.1293            Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition.

706.1295            Severability.

706.1305            Deviation from regulations.

706.1315            Computation and extension of time.

706.132              Payment of fees, remittances and administrative fines.

706.1321            Interstate Highway User Fee Apportionment Act: Payments.

706.1323            Bond required for habitually delinquent taxpayer.

706.1325            Public records; filing and confidentiality of certain information.

706.133              Rejection of documents.

706.1335            Official receipt of written communications and documents.

706.1345            Deputy Commissioner: General duties.

706.135              Deputy Commissioner: Administrative duties.

706.1355            Public notice of application or tariff filing.

Applications Relating to Licenses, Certificates and Permits for Motor Carriers

706.1372            License to operate as common, contract or private motor carrier of property.

706.1375            Certificates and permits: General requirements; omissions and deficiencies.

706.1376            Certificate to operate tow car.

706.1377            Certificate to provide intrastate charter service by bus.

Drivers’ Permits for Drivers of Certain Motor Carriers

706.13775          Prohibition against driving certain motor carriers without driver’s permit; withdrawal of vehicle from service.

706.13776          Notification of change of address; renewal of driver’s permit.

706.13777          Return of driver’s permit to Authority upon occurrence of certain events.

706.13778          Loss of driver’s permit; fee for duplicate.

706.13779          Issuance of temporary driver’s permit.

706.1378            Grounds for suspension or revocation of driver’s permit.

Tariffs for Motor Carriers

706.138              Definitions.

706.1381            “Rate” defined.

706.1382            “Supplement” or “tariff” defined.

706.1383            Scope.

706.1384            Application to change tariff or for approval of revision or modification to contract.

706.1385            Form and format for tariffs and supplements.

706.1386            Transmittal letter.

706.1387            Table of contents, index and list of certificates required for tariff.

706.1388            Tariff with change of condition.

706.1389            Posting of tariffs.

706.139              Participation in rates by tariff bureau.

Regulation of Motor Carriers Generally

706.140              Required compliance and instruction.

706.147              Provider of free shuttle service: Consideration as common motor carrier.

706.149              Equity capital: Minimum requirement; proof; failure to comply.

706.152              Determination of financial ability and investigation of applicant; dismissal of incomplete application.

706.155              Notice of application for certificate or permit; hearing.

706.156              Registration cycle for permit for longer combination vehicle.

706.158              No property right in grant of authority.

706.161              Limitations on shipments of express and light express.

706.164              Commencement of operations.

706.167              Use of trade or fictitious name.

706.170              Identification on vehicles.

706.175              Carriers required to obtain warehouse permits: Proof of insurance.

706.191              Insurance.

706.192              Programs of self-insurance.

706.193              Evidence of insurance; change in information.

706.194              Interference with inspections.

706.197              Statement required in bid to provide service as contract motor carrier.

706.200              Submission of bills of charges; payment of accounts.

706.203              Maintenance of records.

706.206              Notification of corporate changes; approval of sale of corporate control.

706.208              Lease of equipment by authorized carrier: Generally.

706.209              Lease of replacement equipment by authorized carrier.

706.210              Lease of vehicle by common motor carrier for use as traditional limousine or livery limousine.

706.211              Lease of vehicle by common motor carrier authorized to provide off-road scenic tours.

706.212              Prohibited rentals, leases and sales.

706.213              Requirements for lease; term.

706.218              Annual reports by fully regulated carriers; report rejected by Authority deemed not filed.

706.228              Solicitation of passengers.

706.229              Requirements for employee who drives traditional limousine or livery limousine; list of persons not qualified to drive traditional limousine or livery limousine.

706.230              Designation of registered agent.

706.232              Prohibited operations by contract motor carriers.

706.234              Leaving vehicle unattended in passenger curb loading zone: Prohibition; exception.

706.236              Sanitary terminals required.

706.239              Provision of special services.

706.242              Agreements to interchange equipment.

706.243              Operator of interchanged equipment.

706.245              Deviations from and restrictions on regular routes.

706.2471            Adoption and enforcement of federal regulations for motor carrier safety by Department of Motor Vehicles.

706.2472            Adoption and enforcement of federal regulations for motor carrier safety by Department of Public Safety.

706.2473            Adoption and enforcement of federal regulations for motor carrier safety by Authority.

706.248              Adoption of and compliance with federal regulations for transportation of passengers with disabilities.

706.250              Agreement to manage business of authorized carrier.

706.254              Adoption of federal regulation for emergency use of motor carriers for defense.

706.257              Agreements between carriers: Filing.

706.260              Agreements between carriers: Independence of parties.

706.263              Agreements between carriers: Terms.

706.269              Agreements between carriers: Retention of records.

706.272              Subsequent contracts of contract motor carriers.

706.274              Limitation on number of contracts and shippers under contract.

706.276              Required contents and duration of contracts with shippers.

706.278              Adoption of and compliance with federal regulations against discrimination on basis of disability.

706.279              List of supervisory employees of carrier.

706.280              List of brokers used by carrier.

706.281              Notice of certain contact information: Common motor carrier authorized to provide charter service by limousine.

706.282              Notice of certain contact information: Operator of tow car and common carrier of household goods.

706.283              Notice of certain contact information: Fully regulated carrier.

Regulation of Common or Contract Motor Carriers of Property, Other Than Fully Regulated Carriers, and Private Motor Carriers

706.285              “Private motor carrier” defined.

706.287              Written approval: “Common carrier of property” interpreted.

706.288              Insurance.

706.294              Evidence of insurance.

706.297              Adoption and enforcement of federal regulations for motor carrier safety.

Rates and Services

706.302              Common and contract motor carriers.

706.305              Changes in rates: Protest.

706.307              Posting proposed changes in rates.

706.311              Uniform rates; authorization of commission or referral fee; list of designated agents; authorization of system access and payment fee.

706.312              Common motor carriers of household goods: Estimate of charges.

706.314              Transmittal letter; indication of change in rates.

706.317              Rates for intermediate points.

706.320              Contents of schedule of rates and fares.

706.321              Public inspection of schedule of rates and fares.

706.323              Common and contract carriers: On-call service.

706.326              Contract carriers: Written contract or bill of lading.

706.327              Manifests for common and contract motor carriers of commodities.

706.329              Prohibited acts.

706.333              Claims for lost or damaged freight or baggage.

706.334              Carriers of household goods: Notification of liability coverage.

706.335              Carriers of household goods: Bill for payment.

706.340              Limitation on schedules for carriers operating on call.

706.342              Inclusion of certain geographical points in tariffs.

706.345              Tariffs and orders for scenic tours.

706.348              Provision of airport transfer service.

706.352              Multiple charters: Payment for each individual charter service by bus or charter service by limousine.

706.353              Provision of charter service by limousine.

706.354              Charter orders.

706.355              Charges for charter service by bus and charter service by limousine.

706.3555            Carrier authorized to provide charter service by limousine: Fuel surcharge.

706.356              Interruption of service.

706.359              Temporary transfer of operating rights.

706.360              Use of vehicles beyond scope of authority prohibited.

706.361              Compensation for services of driver.

Limousine Drivers

706.3611            Prohibited acts.

706.3612            Hours of service.

General Provisions for Operating and Leasing Taxicabs

706.3613            Applicability.

706.3615            Annual fee for operation.

706.362              Posting schedule of rates and map of zones; display of name and city of carrier.

706.363              Display of informational placard; enforcement.

706.365              Denial of service; passengers; change of route.

706.368              Territory served by driver.

706.371              Control by certificate holder; prohibited sales and leases.

706.374              Solicitation of bus passengers prohibited.

706.3741            “TX” plates; enforcement.

706.3742            Cruising lights; unit designation numbers; certificate numbers; insignia; color scheme; enforcement.

706.3743            Central dispatch facility; equipment for communication; requests by telephone for service; enforcement.

706.3744            Equipment to indicate driver requires assistance; enforcement.

706.3745            Requirements for vehicles placed into service for first time in certain counties; exemption; enforcement.

706.3746            Electronic taximeter; amber light; enforcement.

706.3747            Trip sheets; enforcement.

706.3748            Violent crime against driver on duty; notification of certificate holders and Authority; dissemination of information regarding crime.

706.3749            Crashes.

706.375              Lease of vehicle for use as taxicab.

706.3751            Requirements for employee or independent contractor who drives taxicab; list of persons not qualified to drive taxicab.

706.3752            Leasing of taxicab to independent contractor: Security deposit.

706.3753            Leasing of taxicab to independent contractor: Requirements for lease agreement; enforcement.

706.3754            Leasing of taxicab to independent contractor: Requirements for copy of lease agreement; enforcement.

706.3758            Taximeters: Inspection and seal; approval for use without seal; enforcement.

706.376              Drivers: Standards of conduct.

706.3761            Drivers: Hours of service.

706.3762            Drivers: Use of taxicab for crime.

706.3763            Drivers: Applicability of statutes and regulations.

Transportation of Hazardous Material

706.377              Adoption and enforcement of federal regulations.

Inspection and Maintenance

706.379              Inspection of vehicles by carrier; standards for maintenance of vehicles; special equipment for certain vehicles; withdrawal of substandard vehicles.

706.380              Daily withdrawal of vehicles; return to service.

706.381              Inspection of vehicles by Authority; removal of vehicles from service; maintenance of records.

Transfer of Certificates, Permits and Licenses

706.386              Duplications.

706.389              Effect of cessation of operations.

706.392              Division of operating rights.

706.393              Approval or denial of transfer.

Practice Before Nevada Transportation Authority

706.3933            Scope; applicability of Nevada Rules of Civil Procedure.

706.3934            Construction.

706.3935            Nature of proceedings.

706.39354          “Relevant” interpreted.

706.39355          Evidence must be relevant.

706.3936            Parties: Classification of parties.

706.3937            Parties: Notice to parties.

706.3938            Parties: Rights of staff of Authority.

706.3939            Parties: Rights of parties.

706.394              Parties: Appearances.

706.3941            Parties: Representation of parties; qualifications of attorneys.

706.3942            Parties: Withdrawal of representative.

706.3943            Parties: Conduct required.

706.39435          Parties: Communication with Commissioners prohibited.

706.3944            Confidentiality of information: Definitions.

706.3945            Confidentiality of information: “Information” defined.

706.3946            Confidentiality of information: “Person” defined.

706.3947            Confidentiality of information: “Protective agreement” defined.

706.3948            Confidentiality of information: Applicability.

706.3949            Confidentiality of information: Request for confidential treatment of information; procedure; responsibilities of Authority; hearing.

706.3951            Confidentiality of information: Prepared testimony containing or addressing information designated as confidential.

706.3952            Confidentiality of information: Contents of protective order issued with regard to information designated as confidential.

706.3953            Confidentiality of information: Appeal of determination by presiding officer regarding treatment of confidential information; disclosure of information not designated confidential.

706.3954            Confidentiality of information: Disclosure of information designated as confidential; penalties.

706.3955            Pleadings: Captions, amendments and construction.

706.3956            Pleadings: Applications.

706.3957            Pleadings: Petitions.

706.3958            Pleadings: Petition to adopt, amend or repeal regulation.

706.3959            Pleadings: Motions.

706.396              Pleadings: Responses to motions; replies to responses; service.

706.3961            Pleadings: Requirements for format; signature; request for hearing.

706.3962            Pleadings: Filing of pleading.

706.3963            Pleadings: Answers.

706.3964            Pleadings: Answers to petitions.

706.3965            Pleadings: Petition to intervene.

706.39655          Pleadings: Response to petition to intervene.

706.3966            Pleadings: Contents of petition to intervene; circumstances under which petitioner has direct and substantial interest in proceeding.

706.3967            Pleadings: Filing of petition to intervene.

706.3968            Pleadings: Approval or denial of petition to intervene; discovery.

706.3969            Pleadings: Limitation on number of interveners.

706.397              Pleadings: Protests.

706.3971            Pleadings: Service of process.

706.3972            Pleadings: Proof of service.

706.3973            Informal written complaints: Disposition.

706.3974            Formal written complaints: General requirements.

706.3975            Complaints: Response.

706.3976            Formal written complaints: Investigation and recommendation of action by staff of Authority.

706.3977            Formal written complaints: Transmittal of unresolved complaint to Authority.

706.3978            Formal written complaints: Dismissal.

706.3979            Formal written complaints: Public hearing; interim relief.

706.398              Formal written complaints filed by motor carriers or brokers.

706.3981            Hearings: Prehearing conference.

706.3982            Hearings: Notice of hearing.

706.3983            Hearings: Continuances.

706.3984            Hearings: Failure of party to appear or respond.

706.3985            Hearings: Testimony under oath; cross-examination, redirect examination and recross-examination; dismissal of witness.

706.3986            Hearings: Authority of presiding officer.

706.3987            Hearings: Order of proceeding.

706.3988            Hearings: Conduct of hearing on proposed regulation.

706.3989            Hearings: Order for appearance of witness or production of document.

706.399              Hearings: Objections regarding admissibility of evidence.

706.3991            Hearings: Prepared testimony.

706.3992            Hearings: Documentary evidence.

706.3993            Hearings: Resolutions.

706.3994            Hearings: Additional evidence.

706.39943          Hearings: Rebuttal evidence.

706.39947          Hearings: Evidence received into record.

706.3995            Hearings: Rulings by presiding officer subject to review by Authority; referral of certain matters to Authority.

706.3996            Hearings: Consolidation.

706.3997            Hearings: Stipulations.

706.3998            Hearings: Interim order.

706.3999            Hearings: Official notice.

706.400              Hearings: Briefs.

706.4001            Hearings: Oral arguments.

706.4002            Hearings: Decision by Authority.

706.4003            Hearings: Reopening proceedings to receive additional evidence.

706.4004            Hearings: Proposed findings of fact and conclusions of law; petition for extension of time.

706.4005            Hearings: Date of issuance and effective date of order.

706.4006            Hearings: Copies of transcripts.

706.4007            Declaratory orders and advisory opinions: Petition; hearings.

706.4008            Administrative fines: Definitions.

706.4009            Administrative fines: “Administrative proceeding” defined.

706.401              Administrative fines: “Hearing officer” defined.

706.4011            Administrative fines: “Respondent” defined.

706.4012            Administrative fines: Initiation and termination of administrative proceeding by staff of Authority; conduct of, applicable regulations for and intervention in administrative proceeding.

706.4013            Administrative fines: Contents, service and filing of complaint to initiate administrative proceeding; answer to complaint.

706.4014            Administrative fines: Settlement of administrative proceeding.

706.4015            Administrative fines: Powers and duties of hearing officer.

706.4016            Administrative fines: Appeal of procedural ruling by hearing officer.

706.4017            Administrative fines: Action by Authority.

706.4018            Administrative fines: Payment of fine.

706.4019            Administrative fines: Remedy not exclusive.

UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES

General Provisions

706.401905        Definitions.

706.401906        “Accounting period” defined.

706.401907        “Actually issued” defined.

706.401908        “Amortization” defined.

706.401909        “Associated companies” defined.

706.40191          “Book cost” defined.

706.401911        “Company” defined.

706.401912        “Contingent liability” defined.

706.401913        “Control,” “controlled by” and “under common control with” defined.

706.401914        “Cost” defined.

706.401915        “Cost of disposition” defined.

706.401916        “Current asset” defined.

706.401917        “Date of disposal or retirement” defined.

706.401918        “Depreciation” defined.

706.401919        “Discount” defined.

706.40192          “Functional division” defined.

706.401921        “Nominally issued” defined.

706.401922        “Nominally outstanding” defined.

706.401923        “Original cost” defined.

706.401924        “Outside labor” defined.

706.401925        “Premium” defined.

706.401926        “Property disposed” and “property retired” defined.

706.401927        “Salvage value” defined.

706.401928        “Service life” defined.

706.401929        “Service value” defined.

706.40193          “Straight-line method” defined.

706.401931        “Uniform system of accounts for limousine operations” defined.

706.401932        Maintenance of books and records; reports of information.

706.401933        Accounting method and period.

706.401934        Questions of doubtful interpretation.

706.401935        Purpose of lists of items.

706.401936        Use of functional divisions of accounts.

706.401937        Inventory requirements.

706.401938        Fixed assets.

706.401939        Depreciable assets.

706.40194          Gain or loss on dispositions.

706.401941        Payroll and payroll costs.

Accounts

706.401942        Current assets: Items not to be included.

706.401943        Current assets: Account for cash on hand.

706.401944        Current assets: Account for cash in banks.

706.401945        Current assets: Account for petty cash.

706.401946        Current assets: Account for trade accounts receivable.

706.401947        Current assets: Accounts for employees’ and officers’ accounts receivable.

706.401948        Current assets: Account for notes receivable.

706.401949        Current assets: Account for other accounts receivable.

706.40195          Current assets: Account for bad debts.

706.401951        Current assets: Account for inventory supplies.

706.401952        Current assets: Account for prepaid expenses.

706.401953        Current assets: Account for refundable deposits.

706.401954        Current assets: Account for miscellaneous current assets.

706.401955        Account for fixed assets.

706.401956        Fixed assets: Land account.

706.401957        Fixed assets: Buildings account.

706.401958        Fixed assets: Account for leasehold improvements.

706.401959        Fixed assets: Account for shop and garage equipment.

706.40196          Fixed assets: Account for furniture and office equipment.

706.401961        Fixed assets: Limousine account.

706.401962        Fixed assets: Account for other automotive equipment.

706.401963        Fixed assets: Account for radio and telephonic equipment.

706.401964        Account for other fixed assets.

706.401965        Account for total depreciation and amortization allowance.

706.401966        Accounts for organizational expense and deferred charges.

706.401967        Accounts for other assets.

706.401968        Account for current and accrued liabilities.

706.401969        Accounts for notes payable.

706.40197          Accounts for accounts payable, open accident or crash liabilities and contracts payable.

706.401971        Accounts for accrued salaries and wages and for accrued vacation pay.

706.401972        Accounts for payroll taxes withheld and accrued and for accrued payroll benefits.

706.401973        Account for accrued taxes and licenses.

706.401974        Account for accrued interest.

706.401975        Account for other current liabilities.

706.401976        Accounts for deferred credits, dividends payable and mortgage payable.

706.401977        Account for accrued federal income taxes.

706.401978        Accounts for long-term liabilities.

706.401979        Incorporated companies: Net worth.

706.40198          Unincorporated companies: Net worth.

706.401981        Accounts for operating revenue.

706.401982        Accounts for operating expense.

706.401983        Accounts for dispatch expense.

706.401984        Accounts for shop and garage expense.

706.401985        Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits.

706.401986        Accounts for general and administrative expense: General taxes.

706.401987        Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts.

706.401988        Accounts for general and administrative expense: Rentals; repairs and maintenance.

706.401989        Accounts for general and administrative expense: Advertising; contract services.

706.40199          Accounts for general and administrative expense: Regulatory expenses.

706.401991        Accounts for general and administrative expense: Transferred internal costs.

706.401992        Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses.

706.401993        Accounts for other nonoperating income.

706.401994        Accounts for other nonoperating expenses.

706.401995        Income statement accounts.

TOW CARS

706.402              Definitions.

706.4021            “Authority” defined.

706.4022            “Nonconsensual tow” defined.

706.4024            “Operator of a tow car” defined.

706.4025            “Residential complex” defined.

706.4026            “Tow at the request of a law enforcement agency” defined.

706.404              Annual fee for operation of tow car.

706.405              Plate for tow car; fee for replacement plate.

706.406              Categories of tariffs.

706.407              Model tariff for nonconsensual tows.

706.408              Permissible rates and charges for towing; discounts.

706.410              Permissible fees and charges for storage and access of vehicles towed without prior consent of owner.

706.412              Public inspection of tariffs and regulations; notices in tow cars and at facilities for storage.

706.414              Cost of special permit to tow vehicle.

706.416              Charge for lien on towed vehicle.

706.418              Circumstances under which charges prohibited.

706.420              Bills for towing.

706.422              Forms for billing; distribution, maintenance and inspection of bills.

706.424              Payment of charges.

706.426              Information for filing complaints.

706.427              Authority to tow vehicles from private property: Display of signs on and marking of property.

706.4273            Authority to tow vehicles from private property: Sources.

706.4275            Authority to tow vehicles from private property: Specific request for towing; requirements for towing from residential complex; duties of operator of tow car.

706.4277            Authority to tow vehicles from private property: Written authorization.

706.428              Refusal to tow vehicles.

706.430              Logs for dispatch.

706.432              Notice of towing and storage; release of vehicle upon which law enforcement agency places “Hold” designation.

706.434              Equipment for towing; pushing.

706.436              Weight of vehicle to be towed.

706.440              Disposition of personal property.

706.442              Remuneration or other consideration in exchange for business prohibited.

OPERATION OF TAXICABS UNDER JURISDICTION OF TAXICAB AUTHORITY

General Provisions

706.450              Definitions.

706.453              Certificate: Qualifications of applicant; investigation.

706.462              Criteria for multiple licenses.

706.465              Transfer of interest in certificate or in corporation holding certificate.

706.471              Rates, charges and fares.

706.473              Certificate holders: Equity capital.

706.474              Certificate holders: Change of address; list of supervisory employees.

706.476              Certificate holders: Notification of Administrator of complaint concerning driver or independent contractor.

706.477              Certificate holders: Notice of dismissal of drivers.

706.478              Certificate holders: Dispatch log.

706.479              Certificate holders: Confidentiality of financial reports and records submitted to Authority.

706.480              Commencement of operations; interruption of service.

706.481              Violent crime against driver or independent contractor on duty: Notification of certificate holders; dissemination of information concerning crime; participation in secret witness program.

706.483              Crashes.

706.486              Taxicabs: Color scheme, insigne, cruising light design, unit designation numbers; information placard.

706.487              Taxicabs: Modification of color scheme or insigne.

706.489              Taxicabs: Display of medallions.

706.492              Taxicabs: Mechanical standards and special equipment.

706.495              Taxicabs: Two-way radios; requests by telephone for service.

706.496              Taxicabs: Transportation for elderly persons and persons with permanent disabilities.

706.497              Taxicabs: Registration and control by certificate holder; arrangements with driver.

706.501              Taximeters: Design; lights.

706.504              Taximeters: Inspection and seal.

706.507              Trip charges.

706.510              Trip sheets.

706.513              Drivers and independent contractors: Permits.

706.516              Drivers: Fitness.

706.519              Drivers: Physical qualifications.

706.522              Drivers: Temporary permits.

706.525              Drivers: Annual permits.

706.528              Drivers and independent contractors: Renewal, reapplication and replacement of permits; waiver or extension of requirements for renewal.

706.531              Drivers and independent contractors: Display of permits.

706.534              Drivers and independent contractors: Failure to possess valid permit.

706.535              Drivers: Notice to Authority of change of name or address or conviction of certain offenses.

706.537              Drivers and independent contractors: Training.

706.540              Drivers and independent contractors: Standards of appearance and dress.

706.543              Drivers and independent contractors: Standards of conduct.

706.544              Drivers and independent contractors: Reasons to fear for personal safety.

706.546              Drivers and independent contractors: Conditions of employment.

706.549              Drivers and independent contractors: Hours of service.

706.550              Drivers and independent contractors: Provision of receipt to passenger.

706.551              Drivers and independent contractors: Search of vehicle after trip; disposition of property found.

706.552              Drivers and independent contractors: Prohibited and required acts.

706.553              Issuance of referral for employment.

706.555              Drivers and independent contractors: Use of taxicab for crime.

 

Lease Agreement with Independent Contractor

706.5551            Lease of taxicab to independent contractor: Approval of lease by Administrator required; requirements for independent contractor.

706.5553            Authority of certificate holder to lease taxicab to independent contractor; requirements.

706.5555            Procedure for approval of lease agreement; duties of Administrator; appeal of disapproval by certificate holder.

706.5557            Requirements for lease agreement; authorized actions if lease agreement violated.

706.5559            Certificate holder may require security deposit from independent contractor; duties of certificate holder.

706.556              Copy of lease agreement to be provided to independent contractor; duty of independent contractor; Authority may order withdrawal of taxicab from service for certain violations.

706.5561            Required maintenance of records of lease agreement by certificate holder.

706.5563            Independent contractor: Trip sheets; collection and remittance of taxes and fees.

706.5565            Lease medallions.

706.5567            Independent contractor: Deemed to be on duty for certain purposes; subject to certain provisions governing motor carriers and drivers; required documents.

706.5569            Violations.

UNIFORM SYSTEM OF ACCOUNTS FOR TAXICAB COMPANIES

General Provisions

706.558              Definitions.

706.561              “Accounts” defined.

706.564              “Actually issued” defined.

706.567              “Actually outstanding” defined.

706.570              “Amortization” defined.

706.573              “Associated companies” defined.

706.576              “Book cost” defined.

706.579              “Company” defined.

706.582              “Contingent assets” defined.

706.585              “Contingent liabilities” defined.

706.588              “Cost” defined.

706.591              “Cost of disposition” defined.

706.594              “Current assets” defined.

706.597              “Date of disposal” defined.

706.600              “Debt expense” defined.

706.603              “Depreciation” defined.

706.606              “Discount” defined.

706.609              “Functional division” defined.

706.612              “Investment advances” defined.

706.615              “Net book cost” defined.

706.618              “Nominally issued” defined.

706.621              “Nominally outstanding” defined.

706.624              “Original cost” defined.

706.627              “Outside labor” defined.

706.630              “Premium” defined.

706.633              “Property disposed” and “property retired” defined.

706.636              “Replacement asset” and “replacement property” defined.

706.639              “Salvage value” defined.

706.642              “Service life” defined.

706.645              “Service value” defined.

706.648              “Straight-line method” defined.

706.651              Records required.

706.654              Accounting method and period.

706.657              Accounting method: Interpretation.

706.660              Item lists.

706.663              Functional divisions of accounts.

706.666              Inventory requirements.

706.669              Fixed assets.

706.672              Depreciable assets.

706.675              Gain or loss on dispositions.

706.678              Payroll and payroll costs.

Accounts

706.681              Current assets: Items not to be included.

706.684              Current assets: Account for cash on hand.

706.687              Current assets: Account for cash in banks.

706.690              Current assets: Account for petty cash.

706.693              Current assets: Account for accounts receivable-trade.

706.696              Current assets: Accounts for employees’ and officers’ accounts receivable.

706.699              Current assets: Account for notes receivable.

706.702              Current assets: Account for other accounts receivable.

706.705              Current assets: Account for bad debts.

706.708              Current assets: Account for inventory supplies.

706.711              Current assets: Account for prepaid expenses.

706.714              Current assets: Account for refundable deposits.

706.717              Current assets: Account for miscellaneous current assets.

706.720              Accounts for fixed assets.

706.723              Fixed assets: Land account.

706.726              Fixed assets: Buildings account.

706.729              Fixed assets: Account for leasehold improvements.

706.732              Fixed assets: Account for shop and garage equipment.

706.735              Fixed assets: Account for furniture and office equipment.

706.738              Fixed assets: Taxicab account.

706.741              Fixed assets: Account for other automotive equipment.

706.744              Fixed assets: Account for air conditioners.

706.747              Fixed assets: Taximeter account.

706.750              Fixed assets: Account for fuel conversion kits.

706.753              Fixed assets: Account for fuel conversion plants.

706.756              Fixed assets: Account for radio and telephonic equipment.

706.759              Account for other fixed assets.

706.762              Account for total depreciation and amortization allowance.

706.765              Accounts for organizational expense and deferred charges.

706.768              Accounts for other assets.

706.771              Current liabilities.

706.774              Accounts for notes payable.

706.777              Accounts for accounts payable, open accident or crash liabilities and contracts payable.

706.780              Accounts for accrued salary, wages and vacation pay.

706.783              Accounts for payroll taxes withheld and accrued and accrued payroll benefits.

706.786              Account for accrued taxes and licenses.

706.789              Account for accrued interest.

706.792              Account for other current liabilities.

706.795              Account for fees payable.

706.798              Accounts for deferred credits, dividends payable and mortgage payable.

706.801              Account for accrued federal income taxes.

706.804              Accounts for long-term liabilities.

706.807              Incorporated companies: Net worth.

706.810              Unincorporated companies: Net worth.

706.813              Accounts for operating revenue.

706.816              Accounts for operating expense.

706.819              Accounts for dispatch expense.

706.822              Accounts for shop and garage expense.

706.825              Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits.

706.828              Accounts for general and administrative expense: General taxes.

706.831              Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts.

706.834              Accounts for general and administrative expense: Rentals; repairs and maintenance.

706.837              Accounts for general and administrative expense: Advertising; contract services.

706.840              Accounts for general and administrative expense: Regulatory expenses.

706.843              Accounts for general and administrative expense: Transferred internal costs.

706.846              Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses.

706.849              Accounts for other nonoperating income.

706.852              Accounts for other nonoperating expenses.

706.855              Income statement accounts.

SUBSIDIZED TRANSPORTATION BY TAXICAB

706.857              Definitions.

706.8572            “Applicant” defined.

706.8574            “Division” defined.

706.8576            “Participant” defined.

706.8578            “Program” defined.

706.858              Creation of program; use of money received from balance of Taxicab Authority Fund.

706.861              Application to participate in program; eligibility.

706.864              Coupons and other methods of currency exchange.

706.870              Misuse of coupons or other method of currency exchange.

PRACTICE BEFORE TAXICAB AUTHORITY

General Provisions

706.876              Scope and construction; deviation from rules.

706.879              Office open during regular business hours; meetings; communications.

706.882              Computation of time.

Parties

706.885              Classification of parties.

706.888              Appearances.

706.891              Withdrawal of attorney.

706.894              Intervention.

706.897              Conduct required.

Pleadings, Motions and Other Papers

706.900              Pleadings generally.

706.903              Applications generally.

706.906              Applications for certificates.

706.909              Applications for change of rates or rules.

706.912              Miscellaneous applications for relief.

706.921              Filing and service.

Complaints Against Certificate Holders

706.922              Procedure upon receipt of oral complaint.

706.9222            Form and accompanying documents; record; letter of acknowledgment; service upon certificate holder.

706.9224            Response.

706.9226            Investigation and recommended actions for resolution.

706.9228            Submission of unresolved complaint to Authority for review.

706.923              Determination by Authority to dismiss complaint.

706.9232            Determination of probable cause; actions by Authority.

Hearings

706.924              Notice of hearings.

706.927              Continuances.

706.930              Failure to appear.

706.933              Prehearing conference.

706.936              Subpoenas; depositions.

706.939              Testimony under oath.

706.942              Preliminary procedure.

706.945              Presentation of evidence.

706.948              Rules and types of evidence.

706.951              Consolidation; limitation on number of interested parties.

706.954              Stipulations.

706.957              Official notice.

706.960              Objections; exceptions; offer of proof; rulings.

706.963              Briefs; oral argument.

706.966              Decisions and orders.

706.969              Transcripts; attendance charges, per diem and travel expenses.

706.972              Rehearings.

Appeals

706.975              Appeals to Authority.

Declaratory Orders and Advisory Opinions

706.980              Consideration of applications.

706.982              Procedure for consideration of applications.

706.984              Draft of opinion or order by Administrator.

706.986              Notice of decision.

706.988              Violation of opinion or order prohibited.

Applications for Adoption, Amendment or Repeal of Regulations

706.990              Procedure for consideration of application.

APPEALS TO NEVADA TRANSPORTATION AUTHORITY

706.991              Definitions.

706.9911            “Record on appeal” defined.

706.9912            “Taxicab Authority” defined.

706.9913            “Transportation Authority” defined.

706.9914            Notice of appeal from final decision; filing fee; statement of intent to participate.

706.9915            Preparation and transmittal of record on appeal.

706.9916            Filing of written brief, response and reply; extension of period for filing.

706.9917            Review of notice of appeal from final decision; issuance of decision or recommendation.

706.9918            Final decision by Transportation Authority.

 

 

REGULATION AND LICENSING OF MOTOR CARRIERS

General Provisions

     NAC 706.010  Definitions. (NRS 706.171)  As used in NAC 706.010 to 706.401995, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.012 to 706.129, inclusive, have the meanings ascribed to them in those sections.

     (Supplied in codification; A by Pub. Service Comm’n, 9-1-87; 11-15-88; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002; R141-05, 5-4-2006)

     NAC 706.012  “Advertise” and “advertising” defined. (NRS 706.171)  “Advertise” or “advertising” has the meaning ascribed to it in NRS 706.013.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.013  “Agent” defined. (NRS 706.171)  “Agent” means a person authorized to act for and on behalf of an authorized carrier in the sale of the carrier’s services but who does not add to or alter those services.

     [Pub. Service Comm’n, Gen. Order 5 Rule 104(B), eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.015  “Airport transfer service” defined. (NRS 706.171)  “Airport transfer service” means the transportation of passengers and their baggage in the same vehicle, except by taxicab, for a per capita charge between airports or between an airport and points and places in this State. The term does not include charter services by bus, charter services by limousine, scenic tours or special services.

     (Added to NAC by Pub. Service Comm’n, eff. 11-15-88; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.018  “Application” defined. (NRS 706.171)  “Application” means a request for operating authority or for relief filed with the Authority as specified in NAC 706.3956.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.0185  “Authority” defined. (NRS 706.171)  “Authority” means the Nevada Transportation Authority created pursuant to NRS 706.1511.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99) — (Substituted in revision for NAC 706.126)

     NAC 706.019  “Authorized carrier” defined. (NRS 706.171)  “Authorized carrier” means a person authorized by the Authority to engage in the intrastate transportation of property or passengers as a common or contract motor carrier.

     [Pub. Service Comm’n, Gen. Order 5 Rule 105, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.021  “Broker” defined. (NRS 706.171)  “Broker” has the meaning ascribed to it in NRS 706.021.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.022  “Bus” defined. (NRS 706.171)  “Bus” means any motor vehicle that was originally manufactured and is currently configured with a capacity of 16 or more persons, including the driver, designed, constructed and used for the transportation of passengers, their baggage and light express.

     [Pub. Service Comm’n, Gen. Order 5 Rule 121, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R078-98, 1-28-99; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R061-13, 1-16-2015)

     NAC 706.030  “Certificate” defined. (NRS 706.171)  “Certificate” means a certificate of public convenience and necessity issued by the Authority.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.0305  “Certificate holder” defined. (NRS 706.171)  “Certificate holder” means a person who holds a current certificate of public convenience and necessity to operate as a motor carrier.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.0315  “Chair” defined. (NRS 706.171)  “Chair” means the person designated as the Chair of the Authority pursuant to NRS 706.1512.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.032  “Charter order” defined. (NRS 706.171)  “Charter order” means a written order prepared by a fully regulated carrier authorized to provide charter service by limousine setting out a request from a customer for the services of the carrier.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R040-02, 9-20-2002; R090-05, 12-29-2005)

     NAC 706.034  “Charter service by bus” defined. (NRS 706.171)

     1.  “Charter service by bus” means the prearranged transportation of persons who have acquired the exclusive use of a bus for a particular itinerary under a single contract and at a fixed charge for the bus, which is consistent with the tariff filed by the carrier, for the duration of the charter.

     2.  Except as otherwise provided in paragraph (d) of subsection 3, the term includes services sold to a broker at an hourly rate only, for resale by the broker in combination with other services or facilities not related to transportation at per capita rates or at hourly rates, as necessary. As used in this subsection, “in combination with other services or facilities not related to transportation” means transportation purchased by a purchaser or broker and resold by the purchaser or broker for the purpose of transporting passengers, under a single contract, for a particular itinerary between a definite point of origin and a location where services or facilities other than, or unrelated to, transportation are provided by the purchaser or broker for its benefit or for the benefit of a third party, including, without limitation, malls, the place of employment of passengers or other similar locations or facilities.

     3.  The term does not include:

     (a) Scenic tours;

     (b) Special services;

     (c) Airport transfer services;

     (d) Service which will be resold by the broker for scenic tours or airport transfer services; or

     (e) The carriage of property or cargo not belonging to the group of passengers being transported.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 116, eff. 12-1-62] — (NAC A 9-1-87; 11-15-88; A by Transportation Serv. Auth. by R040-02, 9-20-2002; R090-05, 12-29-2005; A by Nev. Transportation Auth. by R111-10, 12-16-2010)

     NAC 706.036  “Charter service by limousine” defined. (NRS 706.171)  

     1.  “Charter service by limousine” means the exclusive use of a traditional limousine or livery limousine for the prearranged transportation of passengers and their baggage under a charter order at an hourly rate for a minimum of 1 hour.

     2.  The term does not include:

     (a) Scenic tours;

     (b) Special services;

     (c) Airport transfer services;

     (d) Service which will be resold by the broker for scenic tours or airport transfer services; or

     (e) The carriage of property or cargo not belonging to a group of passengers being transported.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R078-98, 1-28-99; R040-02, 9-20-2002)

     NAC 706.038  “City” defined. (NRS 706.171)  “City” has the meaning ascribed to it in NRS 706.026.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.039  “Commissioner” defined. (NRS 706.171)  “Commissioner” means a member of the Authority appointed pursuant to NRS 706.1511.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.041  “Common motor carrier” defined. (NRS 706.171)  “Common motor carrier” has the meaning ascribed to it in NRS 706.036.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.042  “Complaint” defined. (NRS 706.171)  “Complaint” means a written request for relief filed with the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.044  “Contract motor carrier” defined. (NRS 706.171)  “Contract motor carrier” has the meaning ascribed to it in NRS 706.051.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.048  “Department” defined. (NRS 706.171)  “Department” means the Department of Motor Vehicles.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99; A by R040-02, 9-20-2002)

     NAC 706.050  “Deputy Commissioner” defined. (NRS 706.171)  “Deputy Commissioner” means the Deputy appointed by the Authority pursuant to NRS 706.176.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.054  “Employee” defined. (NRS 706.171)  “Employee” means a person who is not merely an agent but is actually employed or engaged by a common or contract motor carrier.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.058  “Equipment” defined. (NRS 706.171)  “Equipment” means a motor vehicle, straight truck, tractor, semitrailer, full trailer, combination tractor and trailer, combination straight truck and full trailer, buses and any other type of equipment used by authorized carriers in the transportation of property or passengers.

     [Pub. Service Comm’n, Gen. Order 5 Rule 128, eff. 12-1-62]

     NAC 706.060  “Exclusive use” defined. (NRS 706.171)  “Exclusive use” means the occupancy of a vehicle by a person who or a group of persons which has engaged or hired that vehicle and has control over the entry of others into the vehicle.

     (Added to NAC by Pub Service Comm’n, eff. 9-1-87)

     NAC 706.062  “Fully regulated carrier” defined. (NRS 706.171)  “Fully regulated carrier” has the meaning ascribed to it in NRS 706.072.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.064  “Gross weight” defined. (NRS 706.171)  “Gross weight” means the combined weight of the motor vehicle, its load, any connected vehicle and its load.

     [Pub. Service Comm’n, Gen. Order 5 Rule 131, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.065  “Hazardous material” defined. (NRS 706.171)  “Hazardous material” has the meaning ascribed to it in NRS 706.074.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.0655  “Hearing” defined. (NRS 706.171)  “Hearing” means any public proceeding:

     1.  For which notice is provided by the Authority in accordance with applicable statutes and regulations; and

     2.  Which includes an opportunity for parties to present relevant written or oral testimony.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.066  “Highway” defined. (NRS 706.171)  “Highway” has the meaning ascribed to it in NRS 706.081.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.067  “Household goods” defined. (NRS 706.171)  

     1.  “Household goods” includes:

     (a) Property transported as an incident of a move by a householder from one dwelling to another and property transported:

          (1) From the dwelling of a householder in connection with a gift, sale or the administration of an estate;

          (2) Between the dwelling of a householder and a repair or storage facility;

          (3) From the dwelling of a householder to an auction house or other place of sale; and

          (4) From a factory or store to the dwelling of a householder if:

               (I) The householder has purchased the goods with the intent to use them in his or her dwelling;

               (II) The property is transported at the request of the householder; and

               (III) The transportation charges are paid to the carrier by the householder.

     (b) Furniture, fixtures, equipment and the property of stores, offices, museums, institutions, hospitals or other establishments, when it is a part of the stock, equipment or supply of the stores, offices, museums, institutions, hospitals or other establishments.

     (c) Commodities mentioned in paragraphs (a) and (b), when transported pursuant to the removal of the establishment, or a portion thereof, from one location to another, and used furniture, fixtures and equipment of stores, offices, museums, institutions, hospitals or other establishments transported:

          (1) From a location in one branch of an establishment to a location in another branch of that establishment; and

          (2) From a location in an establishment and a repair or storage facility.

     2.  The term does not include the stock-in-trade of any establishment, except when transported as an incident to the removal of the establishment, or a portion thereof, from one location to another.

     [Pub. Service Comm’n, part Gen. Order 5, eff. 6-30-65] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.069  “Independent contractor” defined. (NRS 706.171)  “Independent contractor” means a person who leases a taxicab from a certificate holder pursuant to NRS 706.473.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.070  “Interchange of equipment” defined. (NRS 706.171)  “Interchange of equipment” means the physical exchange of equipment between common motor carriers or the receipt by one carrier of equipment from another carrier, in furtherance of a through movement of traffic, at a point or points which the carriers are authorized to serve.

     [Pub. Service Comm’n, Gen. Order 5 Rule 140, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.071  “Intervener” defined. (NRS 233B.050, 706.171)  “Intervener” means a person granted leave to intervene by the Presiding Officer or the Authority pursuant to NAC 706.3968 or 706.397.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.076  “Lease” defined. (NRS 706.171)  “Lease” means a writing signed by the parties or their regular employees or agents duly authorized to act for them in the execution of contracts, leases or other arrangements.

     [Pub. Service Comm’n, Gen. Order 5 Rule 139, eff. 12-1-62]

     NAC 706.080  “Livery limousine” defined. (NRS 706.171)  “Livery limousine” means a motor vehicle engaged in the general transportation of persons for compensation that was originally manufactured as having:

     1.  A capacity of 9 or more persons but less than 16 persons, including the driver; or

     2.  A capacity of 16 or more persons, including the driver, but is currently configured with a capacity of less than 16 persons, including the driver.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R127-07, 9-18-2008; R061-13, 1-16-2015)

     NAC 706.081  “Motion” defined. (NRS 706.171)  “Motion” means a request for relief filed with the Authority pursuant to NAC 706.3959.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.083  “Motor carrier” defined. (NRS 706.171)  “Motor carrier” means any person or operator who is supervised, controlled or regulated pursuant to chapter 706 of NRS.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.084  “Motor vehicle” defined. (NRS 706.171)  “Motor vehicle” has the meaning ascribed to it in NRS 706.096.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.086  “Multiple charter” defined. (NRS 706.171)  “Multiple charter” means the transportation of more than one separate group under a single charter order.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.090  “On call” and “on-call” defined. (NRS 706.171)  “On call” or “on-call” means available to provide transportation.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.091  “On call over irregular routes” defined. (NRS 706.171)  “On call over irregular routes” means the transportation of passengers or personal property by motor vehicles between points and places over irregular routes.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 129, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.092  “Operating authority” defined. (NRS 706.171)  “Operating authority” means a certificate, permit or other approval issued by the Authority pursuant to which a person may operate a motor carrier or tow car, act as a broker or engage in any other activity subject to the jurisdiction of the Authority.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.094  “Owner” defined. (NRS 706.171)  “Owner” means a person to whom title to equipment has been issued or who has lawful possession of equipment, and has the equipment registered and licensed in any state or states or the District of Columbia in his or her name.

     [Pub. Service Comm’n, Gen. Order 5 Rule 104(C), eff. 12-1-62]

     NAC 706.0965  “Permit” defined. (NRS 706.171)  “Permit” means a permit issued by the Authority to operate:

     1.  A van pool;

     2.  A warehouse; or

     3.  As a contract carrier.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.097  “Petition” defined. (NRS 706.171)  “Petition” means a request for relief made to the Authority pursuant to NAC 706.3957.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.100  “Pleading” defined. (NRS 706.171)  “Pleading” means any application, petition, complaint, answer, protest or motion filed with the Authority in any proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1015  “Prearranged” defined. (NRS 706.171)  “Prearranged” means transportation that is scheduled through or reported to the central dispatch of a carrier before the provision of service.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.102  “Presiding officer” defined. (NRS 706.171)  “Presiding officer” means the Chair of the Authority or a commissioner designated by the Chair to preside over a hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.103  “Rebuttal” defined. (NRS 706.171)  “Rebuttal” means evidence offered by an applicant, petitioner or complainant which must directly explain, repel, counteract or disprove facts offered in evidence by parties opposing the application, petition or complaint.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.1045  “Regular business hours” defined. (NRS 706.171)  “Regular business hours” means Monday through Friday, 8 a.m. to 5 p.m., excluding legal holidays.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.105  “Regular route” defined. (NRS 706.171)  “Regular route” means a fixed route between specific points served according to a schedule authorized by the Authority.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.111  “Restored theme or antique vehicle” defined. (NRS 706.171)  “Restored theme or antique vehicle” means a vehicle of 25 years of age or more restored to new appearance and mechanical condition.

     (Added to NAC by Pub. Service Comm’n, eff. 11-15-88)

     NAC 706.112  “Scenic tour” defined. (NRS 706.171)  “Scenic tour” means the transportation at a per capita or an hourly rate of passengers to various points of interest for the purpose of sight-seeing or visiting those points of interest where a narrated tour is presented to the passengers. The term does not include charter services by bus, charter services by limousine, special services or airport transfer services.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 11-15-88; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.117  “Shipper” defined. (NRS 706.171)  “Shipper” means any person:

     1.  Who is shown as the consignor on a bill of lading for the transportation of goods from one point to another; and

     2.  For whom the service is rendered.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.118  “Similar equipment” defined. (NRS 706.171)  “Similar equipment” means equipment designed and used to transport cargo of the same specific class of commodities or passengers in the same type of motor vehicle.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.119  “Special services” defined. (NRS 706.171)  “Special services” means the transportation of persons who have acquired the use of a vehicle for a special event, or for a specific purpose as approved by the Nevada Transportation Authority, between definite points of origin and destination, at a per capita rate. The term does not include charter services by bus, charter services by limousine, scenic tours or airport transfer services.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 117, eff. 12-1-62] — (NAC A 9-1-87; 11-15-88; A by Transportation Serv. Auth. by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.120  “Staff of the Authority” defined. (NRS 706.171)  “Staff of the Authority” means persons employed by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.121  “Taxicab” defined. (NRS 706.171)  “Taxicab” has the meaning ascribed to it in NRS 706.124.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.123  “Taximeter” defined. (NRS 706.171)  “Taximeter” has the meaning ascribed to it in NRS 706.8817.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.124  “Traditional limousine” defined. (NRS 706.171)  “Traditional limousine” means a motor vehicle engaged in the general transportation of persons for compensation that was originally manufactured as having a capacity of less than nine persons, including the driver.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.129  “Vehicle” defined. (NRS 706.171)  “Vehicle” has the meaning ascribed to it in NRS 706.146.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.1293  Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition. (NRS 706.121, 706.171)

     1.  As used in NRS 706.121, the Department will interpret the term “incidentally operated or moved upon a highway” to mean the operation of:

     (a) A motor vehicle in an emergency situation, as determined by emergency personnel, including, without limitation, a law enforcement agency or other appropriate authority;

     (b) Construction equipment to patch a roadway that is operated subject to the terms of a contract for a specific project;

     (c) Snow removal equipment to clear snow from highways during or immediately following inclement weather; or

     (d) Special mobile equipment on a public highway that is not a controlled-access highway as defined in NRS 484A.060, if the special mobile equipment travels not more than 5 miles from the point at which the special mobile equipment initially entered the public highway.

     2.  As used in NRS 706.121, the term “special mobile equipment” does not include:

     (a) Any truck that:

          (1) Is used as a water truck on any portion of a public highway; or

          (2) Was originally designed and manufactured as a vehicle to carry cargo;

     (b) Any vehicle:

          (1) That is used to sweep any portion of a public highway;

          (2) That was originally designed and manufactured to transport persons or property;

          (3) To which machinery for sweeping is mounted or attached; or

          (4) That has the capability of traveling long distances over a controlled-access highway;

     (c) Any trailer; or

     (d) Any implements of husbandry.

     (Added to NAC by Dep’t of Motor Veh. by R079-07, eff. 1-30-2008; A by R125-15, 6-28-2016)

     NAC 706.1295  Severability. (NRS 706.171)  If any provision of NAC 706.010 to 706.4019, inclusive, or any application thereof to any person, thing or circumstance is held invalid, the Authority intends that such invalidity not affect the remaining provisions, or their application, that can be given effect without the invalid provision or application.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1305  Deviation from regulations. (NRS 706.171)  The Authority will and the presiding officer shall allow deviation from the provisions of NAC 706.010 to 706.4019, inclusive, if good cause for deviation appears.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1315  Computation and extension of time. (NRS 706.171)  Except as otherwise provided by law:

     1.  In computing any period prescribed or allowed by any regulation of the Authority, the day of the act, event or default from or after which the designated period begins to run is not included. The last day of the period so computed is included, but if it is a Saturday, Sunday or legal holiday, the period runs until the end of the next day which is not a Saturday, Sunday or legal holiday.

     2.  Whenever an act is required or allowed pursuant to any regulation of the Authority, or any notice given thereunder, to be done within a specified period, the Authority may extend the period for good cause upon a motion made before the specified period expires.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.132  Payment of fees, remittances and administrative fines. (NRS 706.171)

     1.  A fee or remittance by money order, bank draft or check to the Authority, or by an electronic transfer of money for fees or remittances which are equal to, or greater than, the amount specified in NRS 353.1467, must be made payable to the “Nevada Transportation Authority.” A remittance in currency or coin is acceptable but is sent wholly at the risk of the remitter, and the Authority assumes no responsibility for the loss of such a remittance. An application fee or other charge required by law must be paid to the Authority at the time of filing with the Authority.

     2.  An administrative fine imposed pursuant to NRS 706.476 for the impoundment of a vehicle must be paid by cash, cashier’s check, or money order or, if the administrative fine is equal to, or greater than, the amount specified in NRS 353.1467, by the electronic transfer of money.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R012-12, 6-29-2012)

     NAC 706.1321  Interstate Highway User Fee Apportionment Act: Payments. (NRS 706.171, 706.821)  An operator of a vehicle that is registered pursuant to NRS 706.801 to 706.861, inclusive, may be required by the Department to pay all fees owed to the Department pursuant to NRS 706.801 to 706.861, inclusive, by cash, cashier’s check, money order or traveler’s check.

     (Added to NAC by Dep’t of Motor Veh. by R158-09, eff. 4-20-2010)

     NAC 706.1323  Bond required for habitually delinquent taxpayer. (NRS 706.171, 706.192)

     1.  If the Department requires a common motor carrier, contract motor carrier or private motor carrier of property to provide a bond pursuant to NRS 706.192, the amount of the bond must be in an amount equal to the greater of:

     (a) The total amount of registration fees imposed for the vehicle or fleet of vehicles of the common motor carrier, contract motor carrier or private motor carrier of property over the immediately preceding 12-month period; or

     (b) Twenty-five hundred dollars.

     2.  The bond provided pursuant to NRS 706.192 must be maintained by the common motor carrier, contract motor carrier or private motor carrier of property if the Department finds the common motor carrier, contract motor carrier or private motor carrier of property is habitually delinquent for:

     (a) The first time, for 12 months.

     (b) The second time, for 24 months.

     (c) The third or subsequent time, for 36 months.

     3.  The Department interprets the term “habitually delinquent,” as used in NRS 706.192, to mean a taxpayer who has a check to the Department returned or fails to remit payment for any amount due the Department pursuant to this chapter by the date required two or more times within any 12-month period.

     (Added to NAC by Dep’t of Motor Veh. by R158-09, eff. 4-20-2010)

     NAC 706.1325  Public records; filing and confidentiality of certain information. (NRS 706.171)

     1.  Except as otherwise provided by law, all documents filed with the Authority become matters of public record as of the day and time of their filing. The Deputy Commissioner, within reasonable limits of time and general expediency, shall allow members of the public to examine these public records.

     2.  Except as otherwise provided in subsection 3, an applicant shall not include any of the following items in an application filed with the Authority:

     (a) Copies of tax returns;

     (b) Copies of bank statements, brokerage statements and retirement statements;

     (c) Loan documents;

     (d) Credit reports;

     (e) Reports concerning criminal background;

     (f) Records from the Department; and

     (g) Any other document determined to be confidential pursuant to NAC 706.3944 to 706.3954, inclusive.

     3.  The Authority may request that an applicant submit the information described in paragraphs (a) to (f), inclusive, of subsection 2 if the Authority determines that the information is necessary in its consideration of the application. The applicant may, pursuant to NRS 706.1725, request that such information be treated as confidential.

     4.  Upon request, copies of public records will be made and a reasonable fee will be charged for the cost of reproduction. Copies of transcripts must first be requested from the court reporter or transcriber who made the transcript.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.133  Rejection of documents. (NRS 706.171)  A document which is not in compliance with the provisions of NAC 706.010 to 706.4019, inclusive, or applicable statutes may be rejected. If rejected, that document will be returned with an indication of the deficiencies. The acceptance of a document for filing is not a determination that the document complies with all regulations of the Authority and is not a waiver of those regulations.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1335  Official receipt of written communications and documents. (NRS 706.171)  A written communication or document is considered officially received by the Authority only if it is:

     1.  Filed at the office of the Authority in Las Vegas or Reno and addressed to the Deputy Commissioner; or

     2.  Presented to the Authority during a hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.1345  Deputy Commissioner: General duties. (NRS 706.171)  The Deputy Commissioner shall perform such administrative and other duties as are prescribed by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.135  Deputy Commissioner: Administrative duties. (NRS 706.171)  The Deputy Commissioner:

     1.  Has custody of the minutes of the proceedings of the Authority, of the regulations and of all other records of the Authority, including, without limitation, administrative orders. Orders of the Authority will be authenticated or signed by the Deputy Commissioner or by another person authorized by the Authority.

     2.  Will maintain a hearing calendar of all scheduled hearings at the office of the Authority in Las Vegas. The hearing calendar is available for public inspection during regular business hours.

     3.  Will maintain a docket of all matters pending before the Authority and will assign an appropriate docket number to each new matter. The docket is available for public inspection at the office of the Authority in Las Vegas.

     4.  Will be responsible for the supervision of all administrative functions of the Authority.

     5.  Will, on a regular basis, make himself or herself available to provide briefings to the Authority regarding administrative functions, issues and matters that are before or of concern to the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1355  Public notice of application or tariff filing. (NRS 706.171)

     1.  If an authorization, expansion, reduction or curtailment of services, facilities or authority, increase in rates, fares or charges, or any change in regulations is filed by application or tariff filing and the filing is not rejected pursuant to NAC 706.133, the Deputy Commissioner shall cause a notice of the application or tariff filing to be published within 10 working days after acceptance unless circumstances dictate otherwise.

     2.  If the Deputy Commissioner determines that the proposal will have a statewide effect, he or she shall cause the notice to be published at least once in four or more newspapers of general circulation in this State, no two of which are published in the same county.

     3.  If the Deputy Commissioner determines that the proposal will have an effect on a limited number of counties, he or she shall cause the notice to be published once in a newspaper of general circulation in each county affected. If there is no newspaper published in an affected county, the Deputy Commissioner shall cause the notice to be published in a newspaper in an adjoining county.

     4.  The notice must be an advertisement which is reasonably calculated to notify affected persons and must include, without limitation:

     (a) The name of the applicant or the name of the agent for the applicant;

     (b) A brief description of the applicant’s proposal;

     (c) The location at which the proposal is on file for the public; and

     (d) The date by which persons must file a protest or petition for leave to intervene with the Authority.

     5.  The Deputy Commissioner shall cause the notice to be published in the appropriate newspapers not less than 3 working days before the proposal becomes effective.

     6.  The applicant shall pay the cost of the publication.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

Applications Relating to Licenses, Certificates and Permits for Motor Carriers

     NAC 706.1372  License to operate as common, contract or private motor carrier of property. (NRS 706.169, 706.171, 706.186, 706.491)

     1.  An application for a license to operate as a common, contract or private motor carrier of property must include the federal identification number of the applicant’s business.

     2.  As used in this section, “federal identification number” means:

     (a) Federal taxpayer identification number;

     (b) Federal employer identification number;

     (c) Social security number; or

     (d) Any other identification number issued by the Internal Revenue Service.

     (Added to NAC by Dep’t of Motor Veh. by R133-06, eff. 9-18-2006)

     NAC 706.1375  Certificates and permits: General requirements; omissions and deficiencies. (NRS 706.171, 706.421, 706.426, 706.431, 706.443, 706.4464, 706.6411)  Except as otherwise required in NAC 706.1376 and 706.1377:

     1.  An application for:

     (a) The initial issuance, expansion or modification of a certificate made pursuant to NRS 706.386 to 706.411, inclusive;

     (b) A permit to act as a contract carrier made pursuant to NRS 706.421 to 706.436, inclusive;

     (c) The addition of a subsequent contract by a contract carrier; or

     (d) The sale and transfer of an interest in:

          (1) A certificate;

          (2) Fifteen percent or more of the stock of a corporation that holds a certificate;

          (3) A partnership that holds a certificate; or

          (4) A corporate entity that holds a certificate which would result in a change in the corporate control of the carrier,

Ê must, in addition to complying with the provisions of NAC 706.010 to 706.4019, inclusive, that are applicable to pleadings, contain the data set forth in subsection 2.

     2.  An application described in subsection 1 must contain the following data, either in the application or as exhibits attached thereto:

     (a) The type of service, if any, presently being performed by the applicant, a general description of the service and a reference to the authority pursuant to which the service is being performed.

     (b) The type of service proposed, a general description of the service and a reference to the authority pursuant to which the service is to be performed.

     (c) The specific authority requested and the statutory provision pursuant to which the certificate is requested.

     (d) If the applicant proposes to be a carrier of household goods, a description of the types of household goods proposed to be transported.

     (e) The geographical area proposed to be served pursuant to the certificate, including, without limitation, the terminal and other points to be served, the number and location of points where equipment will be located, and a concise, narrative description of the proposed route.

     (f) A map or sketch of the route and points to be served, drawn to a suitable scale which is indicated on the map or sketch. The map or sketch must show present and proposed operations by distinctive coloring or marking.

     (g) If the applicant proposes to be a contract carrier or is an existing contract carrier proposing to add subsequent contracts, a copy of each proposed contract.

     (h) A statement of the rates or fares proposed to be charged and the rules governing service in the form of a tariff prepared pursuant to NAC 706.138 to 706.139, inclusive.

     (i) The type and number of units of equipment to be used in the proposed service and a statement as to which units of equipment are owned by the applicant that includes, without limitation, photographs of the equipment to be used and a copy of the registration and title of each vehicle currently owned by the applicant which will be used under its operating authority. If the applicant proposes to operate a taxicab service, the application must include the proposed color scheme of the vehicles that will be used to provide the taxicab service.

     (j) A statement indicating the frequency of the proposed service. If on-call service is proposed, the application must set forth the conditions under which the service would be performed.

     (k) A statement of the qualifications and experience of the personnel who will manage and operate the proposed service and the proposed operating procedures related to service, safety, maintenance, training of drivers, billing, relations with customers and the keeping of records.

     (l) A statement describing the facilities which will be used to provide the proposed service, such as terminals, shops, warehouses or offices.

     (m) Facts showing that the proposed operation is or will be beneficial to the traveling public.

     (n) If the applicant is a corporation or limited-liability company, a copy of its articles of incorporation or articles of organization, certified by the Secretary of State, and all effective amendments thereto. If the corporation or limited-liability company was incorporated or established in another state, the application must include:

          (1) A copy of the certificate issued by the Office of the Secretary of State authorizing the corporation or limited-liability company to transact its business in the State of Nevada; or

          (2) Its equivalent, as provided in NRS 80.120.

     (o) If the applicant is a partnership, a copy of the partnership agreement and any amendments made thereto.

     (p) If the applicant is not a natural person, a list of all owners, including associated stock certificates, membership certificates or associated documents, along with the percentage of ownership of each partner, member or owner. If the applicant is a publicly traded corporation, the application may include a copy of Form 10-K, or its equivalent, filed by the corporation with the Securities and Exchange Commission that shows the controlling ownership, officers and directors in lieu of the list of all owners, including associated stock certificates, membership certificates or associated documents.

     (q) Evidence that the applicant is financially able to operate the proposed business, including, without limitation:

          (1) A statement of income for the 12-month period immediately preceding the application.

          (2) A pro forma statement of income for the first 12-month period, presented in a monthly basis format, of the proposed operation using the proposed rates. The Authority may require, as a condition to the granting of the application, that the applicant is prohibited from placing into service more vehicles than the vehicles projected in the pro forma statement for any period that the Authority deems necessary to ensure that the granting of the application will not unreasonably and adversely affect other carriers operating in the territory.

          (3) A balance sheet which was prepared not more than 6 months before the date of the application which:

               (I) For a sole proprietorship or partnership, must reflect the personal and business operations of the sole proprietor or each general partner.

               (II) For a corporation, limited-liability company or partnership, must reflect the entire business operations.

          (4) A list of the names and addresses of all transportation entities owned by or under the control of the applicant.

Ê All financial statements must be prepared pursuant to generally accepted accounting principles, except that the personal financial statement of a sole proprietor or general partner may be prepared on the basis of estimated values.

     (r) If the applicant is operating under a fictitious name, a copy of the certificate filed pursuant to chapter 602 of NRS, if applicable.

     (s) Evidence that the applicant can secure the insurance required by NAC 706.191.

     (t) If the applicant is proposing to transport and store household goods and effects, proof that the applicant has the ability to store such goods and effects in a warehouse operated in accordance with the requirements of chapter 712 of NRS. As used in this paragraph, “warehouse” includes, without limitation, any structure used for the reception and storage of household goods and effects.

     (u) Additional information as is necessary for a full understanding of the application.

     3.  If any item required pursuant to this section or by statute is omitted or otherwise deficient after acceptance of the application or filing, the Authority will notify the applicant of the omission or deficiency, in writing, at the address of the applicant listed on the application or filing. If the applicant does not cure the omission or deficiency within 15 working days after the issuance of that notification, the Deputy Commissioner shall, at the next regular meeting of the Authority, move that the application or filing be dismissed.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.1376  Certificate to operate tow car. (NRS 706.171, 706.4463, 706.4464)

     1.  An application for:

     (a) The initial issuance, expansion or modification of a certificate of public convenience and necessity to operate a tow car made pursuant to NRS 706.386 to 706.411, inclusive; or

     (b) The sale and transfer of an interest in:

          (1) Such a certificate;

          (2) Fifteen percent or more of the stock of a corporation that holds such a certificate;

          (3) A partnership that holds such a certificate; or

          (4) A corporate entity that holds such a certificate which would result in a change in the corporate control of the carrier,

Ê must, in addition to complying with the provisions of NAC 706.010 to 706.4019, inclusive, that are applicable to pleadings, contain the data set forth in subsection 2.

     2.  An application described in subsection 1 must contain the following data, either in the application or as exhibits attached thereto:

     (a) The type of service proposed, a general description of the service and a reference to the authority pursuant to which the service will be performed.

     (b) The specific authority requested and the statutory provision pursuant to which the certificate is requested.

     (c) A copy of a sample invoice that will be used by the applicant. The invoice must have imprinted thereon the procedures that a customer of the tow car may use to file a complaint against the operator of the tow car.

     (d) If the applicant will provide:

          (1) Nonconsensual tows, a statement of the rates proposed to be charged and the rules governing service in the form of a tariff prepared pursuant to NAC 706.138 to 706.139, inclusive.

          (2) Only towing services with the consent of the owner of the vehicle being towed, the title page of the tariff prepared in accordance with NAC 706.1385.

     (e) The type and number of units of equipment that will be used in the proposed service and a statement as to which units of equipment are owned by the applicant, including photographs of the equipment to be used and copies of the registration and titles of those vehicles already owned by the applicant that will be used under its operating authority.

     (f) A statement describing the facilities that will be used to provide the proposed service, including, without limitation, offices, terminals and impound yards.

     (g) If the applicant is a corporation or a limited-liability company, a copy of its articles of incorporation or articles of organization, certified by the Secretary of State, and all effective amendments thereto. If the corporation or limited-liability company was incorporated or established in another state, the application must include:

          (1) A copy of the certificate issued by the Office of the Secretary of State authorizing the corporation or limited-liability company to transact its business in the State of Nevada; or

          (2) Its equivalent, as provided in NRS 80.120.

     (h) If the applicant is a partnership, a copy of the partnership agreement and any amendments thereto.

     (i) If the applicant is not a natural person, a list of all owners, including associated stock certificates, membership certificates or associated documents, along with the percentage of ownership interest of each partner, member or owner. If the applicant is a publicly traded corporation, the requirements of this paragraph may be satisfied by attaching to the application a copy of Form 10-K or its equivalent filed with the Securities and Exchange Commission showing the controlling ownership, officers and directors of the corporation.

     (j) If the applicant is operating under a fictitious name, a copy of the certificate filed pursuant to chapter 602 of NRS, if applicable.

     (k) A sample of the dispatch log that will be used by the tow service.

     (l) Evidence that the applicant can secure the insurance required by NAC 706.191.

     (m) Additional information as is necessary for a full understanding of the application.

     3.  If any item required pursuant to this section or by statute is omitted or otherwise deficient after acceptance of the application or filing, the Authority will notify the applicant of the omission or deficiency, in writing, at the address of the applicant listed on the application or filing. If the applicant does not cure the omission or deficiency within 15 working days after the issuance of that notification, the Deputy Commissioner shall, at the next regular meeting of the Authority, move that the application or filing be dismissed.

     4.  As used in this section, “nonconsensual tow” has the meaning ascribed to it in NAC 706.4022.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by R091-05, 12-29-2005)

     NAC 706.1377  Certificate to provide intrastate charter service by bus. (NRS 706.171, 706.6411)

     1.  An application for:

     (a) The initial issuance of a certificate of public convenience and necessity to provide intrastate charter service by bus made pursuant to NRS 706.386 to 706.411, inclusive; or

     (b) The sale and transfer of an interest in:

          (1) Such a certificate;

          (2) Fifteen percent or more of the stock of a corporation that holds such a certificate;

          (3) A partnership that holds such a certificate; or

          (4) A corporate entity that holds such a certificate which would result in a change in the corporate control of that entity,

Ê must, in addition to complying with the provisions of NAC 706.010 to 706.4019, inclusive, that are applicable to pleadings, contain the data set forth in subsection 2.

     2.  An application described in subsection 1 must contain the following data, either in the application or as exhibits attached thereto:

     (a) The type of service proposed, a general description of the service and a reference to the authority pursuant to which the service is to be performed.

     (b) The specific authority requested and the statutory provision pursuant to which the certificate is requested.

     (c) A statement of the rates or fares proposed to be charged and the rules governing the operations of the intrastate charter service by bus pursuant to NRS 706.321 in the form of a tariff prepared pursuant to NAC 706.138 to 706.139, inclusive.

     (d) The type and number of units of equipment to be used in the proposed service that includes the year, make, model, passenger capacity and, if available, vehicle identification number of each vehicle to be used to provide the intrastate charter service by bus.

     (e) A statement describing:

          (1) The address of the domicile of the company and the location where the company maintains its business office and records; and

          (2) The address and location of the terminal and the equipment to be used by the company.

     (f) If the applicant is a corporation or a limited-liability company, a copy of its articles of incorporation or articles of organization, certified by the Secretary of State, and all effective amendments thereto. If the corporation or limited-liability company was incorporated or established in another state, the application must include:

          (1) A copy of the certificate issued by the Office of the Secretary of State authorizing the corporation or limited-liability company to transact its business in the State of Nevada; or

          (2) Its equivalent, as provided in NRS 80.120.

     (g) If the applicant is a partnership, a copy of the partnership agreement and any amendments thereto.

     (h) If the applicant is not a natural person, a list of all owners, including associated stock certificates, membership certificates or associated documents, along with the percentage of ownership interest of each partner, member or owner. If the applicant is a publicly traded corporation, the requirements of this paragraph may be satisfied by attaching to the application a copy of Form 10-K or its equivalent filed with the Securities and Exchange Commission showing the controlling ownership, officers and directors of the corporation.

     (i) If the applicant is operating under a fictitious name, a copy of the certificate filed pursuant to chapter 602 of NRS, if applicable.

     (j) A copy of the complaint procedures that will be used.

     (k) Evidence that the applicant can secure the insurance required by NAC 706.191.

     (l) Additional information as is necessary for a full understanding of the application.

     3.  If any item required pursuant to this section or by statute is omitted or otherwise deficient after acceptance of the application or filing, the Authority will notify the applicant of the omission or deficiency, in writing, at the address of the applicant listed on the application or filing. If the applicant does not cure the omission or deficiency within 15 working days after the issuance of that notification, the Deputy Commissioner shall, at the next regular meeting of the Authority, move that the application or filing be dismissed.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by R090-05, 12-29-2005)

Drivers’ Permits for Drivers of Certain Motor Carriers

     NAC 706.13775  Prohibition against driving certain motor carriers without driver’s permit; withdrawal of vehicle from service. (NRS 706.171, 706.462)

     1.  A person shall not drive a charter bus for the purposes of charter bus transportation, a motor vehicle for a fully regulated carrier of passengers or a taxicab motor carrier as an employee, independent contractor or lessee unless the person has in his or her possession a valid driver’s permit issued to the person by the Authority pursuant to NRS 706.462.

     2.  A person who is a fully regulated carrier of passengers, a taxicab motor carrier or the owner or operator of a charter bus who is subject to the provisions of NRS 706.463 shall not allow a person to drive a motor vehicle for a fully regulated carrier of passengers or a taxicab motor carrier as an employee, independent contractor or lessee or a charter bus for the purposes of charter bus transportation unless the person has a valid driver’s permit issued by the Authority pursuant to NRS 706.462.

     3.  If the Authority determines that a charter bus operated for the purposes of charter bus transportation, a motor vehicle operated for a fully regulated carrier of passengers or a taxicab motor carrier is being driven by a person who does not possess a valid driver’s permit, the Authority may cause the vehicle to be withdrawn from service until such time as a person who possesses a valid driver’s permit is available to drive the vehicle.

     4.  As used in this section, “driver’s permit” includes a temporary driver’s permit issued by the Authority pursuant to NAC 706.13779.

     (Added to NAC by Nev. Transportation Auth. by R060-13, 12-23-2013, eff. 1-1-2014; A by R091-18, 12-19-2018)

     NAC 706.13776  Notification of change of address; renewal of driver’s permit. (NRS 706.171, 706.462)

     1.  If the holder of a driver’s permit changes his or her address, the holder shall notify the Authority of the change within 10 days.

     2.  To renew a driver’s permit, the holder must apply to the Authority. The Authority shall renew a driver’s permit if the applicant for renewal satisfies the requirements of subsection 2 of NRS 706.462 and pays the applicable fees required by subsection 5 of NRS 706.462.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.13777  Return of driver’s permit to Authority upon occurrence of certain events. (NRS 706.171, 706.462)  A driver’s permit issued by the Authority remains the property of the Authority and must be returned to the Authority when the person to whom the driver’s permit has been issued changes employment or leaves the industry or upon demand of the Authority.

     (Added to NAC by Nev. Transportation Auth. by R060-13, 12-23-2013, eff. 1-1-2014)

     NAC 706.13778  Loss of driver’s permit; fee for duplicate. (NRS 706.171, 706.462)

     1.  Upon the loss of a driver’s permit, the holder shall immediately notify the Authority and shall not operate a vehicle for which a driver’s permit is required until the holder has obtained a duplicate driver’s permit.

     2.  The Authority may charge a fee of $10 to issue a duplicate driver’s permit.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.13779  Issuance of temporary driver’s permit. (NRS 706.171, 706.462)  The Authority may issue a temporary driver’s permit to an applicant for a driver’s permit which is valid only during the period in which the Authority conducts an investigation of the applicant’s background as authorized by NRS 706.462 and processes the application. A temporary driver’s permit issued by the Authority expires on the date on which the Authority issues or refuses to issue a driver’s permit to the applicant.

     (Added to NAC by Nev. Transportation Auth. by R060-13, 12-23-2013, eff. 1-1-2014)

     NAC 706.1378  Grounds for suspension or revocation of driver’s permit. (NRS 706.171, 706.462)  The Authority may, for good cause shown and upon at least 5 days’ notice to the holder of a driver’s permit, and after a hearing unless waived by the holder, suspend or revoke a driver’s permit if the Authority determines that:

     1.  The holder has been convicted of an offense that could result in a refusal to issue a driver’s permit pursuant to subsection 3 of NRS 706.462; or

     2.  Allowing the holder to continue to hold a driver’s permit would be detrimental to public health, welfare or safety.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

Tariffs for Motor Carriers

     NAC 706.138  Definitions. (NRS 706.171, 706.321)  As used in NAC 706.138 to 706.139, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.1381 and 706.1382 have the meanings ascribed to them in those sections.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1381  “Rate” defined. (NRS 706.171, 706.321)  “Rate” means any charge or fare and any regulation which affects a rate.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1382  “Supplement” or “tariff” defined. (NRS 706.171, 706.321)  “Supplement” or “tariff” means any regulation, classification, exception to a classification, and class, commodity, special and hourly rate under which a motor carrier operates.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1383  Scope. (NRS 706.171, 706.321)  The provisions of NAC 706.138 to 706.139, inclusive, govern the filing of an intrastate tariff or supplement, classification or other reference tariff which contains the rates and regulations governing the operation of motor carriers.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1384  Application to change tariff or for approval of revision or modification to contract. (NRS 706.171, 706.321)

     1.  In addition to the requirements established for pleadings, an application to change the tariff of any motor carrier, issuing agency or agent, including, without limitation, new rates for services authorized under a certificate, and new rules and regulations under a carrier’s tariff, must include as exhibits attached thereto:

     (a) A statement in the form of a tariff showing in full the rates or fares or the regulations proposed to be put into effect.

     (b) A statement in the form of a tariff showing the rates or fares or the regulations which will be superseded by the proposed tariff.

     (c) Any other information that the Authority or the applicant considers to be necessary or appropriate for a complete understanding of the application. Such information may include, without limitation:

          (1) A complete and accurate statement of the circumstances and conditions relied on as justification for the proposed change, including, without limitation, the following information:

               (I) The change in the total amount of intrastate revenue in the State of Nevada that the proposed rates would have produced if the rates had been in effect during the preceding year.

               (II) The applicant’s reasons that the proposed rates would be reasonable.

          (2) An operating statement for the full 12-month period immediately preceding the date of application, insofar as is practicable.

          (3) A balance sheet for the entire operations of the carrier as of a date specified by the Authority.

          (4) In any application for any item that has not been included previously in the applicant’s tariff, cost data, including, without limitation, a 12-month pro forma income statement, that is sufficient to demonstrate that the proposed rate would be fully compensatory and would not involve an excessive charge.

     2.  In addition to the requirements established for pleadings, an application for the approval of any revision or modification to a contract submitted by a contract motor carrier to the Authority must include as exhibits attached thereto:

     (a) A copy of the proposed contract as revised or modified;

     (b) A complete and accurate statement of the circumstances and conditions relied on as justification for the proposed change, including, without limitation:

          (1) The change in the total amount of intrastate revenue in the State of Nevada that would have been produced if the contract with the proposed revisions or modifications had been in effect during the preceding year; and

          (2) The reasons of the applicant for the revision or modification which demonstrate that the proposed contract as revised or modified would be reasonable;

     (c) For any item not included previously in the approved contract of the applicant, cost data, including, without limitation, a 12-month pro forma income statement which is sufficient to demonstrate that the proposed contract as revised or modified would be fully compensatory and would not involve an excessive charge; and

     (d) Any other information as the Authority or the applicant considers to be necessary or appropriate for a complete understanding of the application. Such information may include, without limitation:

          (1) An operating statement for the entire 12-month period immediately preceding the date of the application, insofar as is practicable.

          (2) A balance sheet for the entire operation of the carrier as of a date specified by the Authority.

     3.  Suggested language for the public notice to be published in accordance with NAC 706.1355 may be submitted by the applicant.

     4.  The provisions of subsection 1 apply to all applications for rate changes made by common and contract motor carriers under the jurisdiction of the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.1385  Form and format for tariffs and supplements. (NRS 706.171, 706.321)

     1.  Tariffs or supplements must be in loose-leaf form on good quality paper which is 8 1/2 by 11 inches, typed or reproduced by any clear, legible and durable process. If the tariff is also filed with the Surface Transportation Board and the Surface Transportation Board allows a size or format different from that specified by the Authority, that different size will be accepted by the Authority.

     2.  The format must be as follows:

     (a) On each page, a 1-inch margin must be provided on the left-hand or binding edge and a 1/2-inch margin provided on the right-hand side. No printing or writing may appear in these margins.

     (b) Each page must be numbered in the upper left-hand corner beginning with “Original Title Page, Original Page 1, Original Page 2,” and so forth.

     (c) Each page (Form 24C*), except the title page, must have:

          (1) In the upper right-hand corner, the number of the Authority assigned to that tariff by the motor carrier, issuing agency or agent.

          (2) In the center at the top, the name of the carrier, issuing agency or agent and the name of the business, if any. The name, description and number of the tariff must be placed below the names.

          (3) In the lower left-hand corner, between the text on the page and the statement of the issuing officer, the word “Issued” and on the same line in the lower right-hand corner, the word “Effective.”

          (4) On the bottom of the page, in the center, below “Issued” and “Effective,” the words “Issued by” followed by the name of the issuing officer, his or her address, city, state and zip code number.

     (d) The title page (Form 24A*) must have:

          (1) In the upper right-hand corner, the number of the Authority assigned to that tariff by the motor carrier, issuing agency or agent.

          (2) In the center of the page, the name of the carrier, issuing agency or agent and the name of the business, if any. The name, description and number of the tariff must be placed below the names.

          (3) In the lower left-hand corner, the word “Issued” and, immediately below, the word “Effective.” The lower right-hand corner must be left blank for use by the Authority.

          (4) On the bottom of the page, in the center, on the same line as “Issued,” the words “Issued by,” followed by the name of the issuing officer, his or her address, city, state and zip code number.

     (e) Each new (Form 24D*) or revised page filed must have the date of issue by the name of the motor carrier inserted after the title “Issued.” The space after “Effective” may be left blank on strictly intrastate tariffs in the State of Nevada. Any desired effective date in such a case must be included in the applicant’s transmittal letter. An effective date must be inserted in the space after “Effective” in joint tariffs filed with the Authority and the Surface Transportation Board.

     (f) If a new or revised page is filed cancelling a page (Form 24B*), the new page must read:

 

1st revised page......................... (fill in page number)

                                cancels

Original page.............................. (fill in page number)

 

A revised page only cancels one page and does not cancel any other page.

     (g) Except as otherwise provided in NAC 706.3983, one original and two copies of regulations or rates, or both, must be filed with the Authority at least 30 days before becoming effective.

     (h) Any changes on a page which has been filed must be clearly marked with one of the following codes:

          (1) -Increase.

          (2) -Reduction.

          (3) -Change resulting in neither an increase nor a reduction.

          (4) Any other pertinent symbol or abbreviation.

Ê A separate page may be used for these codes (Form 24C*) or, when symbols are used, a note explaining them may be placed at the bottom of the page or within the block containing the affected item.

     (i) Each new or revised page must have a correction number assigned to it beginning with Correction No. 1 and continuing numerically as new or revised pages are entered in that tariff filing, inserted below the bottom line in the left-hand corner of the page (Form 24E*). Each tariff filed must have a checking sheet for correction numbers (Form 24C*) on page 1 and must be referred to as that tariff filing is revised. One correction number must be assigned to each new or revised page, and no correction number may be used for more than one page.

     (j) If any tariff is reissued that completely cancels a current tariff (Form 24E*), the reissued tariff must bear the same tariff number as the current tariff, suffixed by a letter, for example, Tariff No. 1-A, and continuing through the alphabet as that tariff is reissued. The reissued tariff will be assigned a new number that does not duplicate any other number on any other tariff held by that motor carrier, issuing agency or agent and must be displayed on the reissued tariff as follows:

 

T.S.A. No. 2

cancels

T.S.A. or P.S.C.N. No. 1

 

Tariff No. 1-A

cancels

Tariff No. 1

 

     3.  The provisions of this section, except paragraphs (g) and (h) of subsection 2, do not apply to the National Motor Freight Classification or the ATA Hazardous Materials Tariff.

     *See adopting agency for form.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.1386  Transmittal letter. (NRS 706.171, 706.321)

     1.  Each tariff filing must be accompanied by one original and two copies of a transmittal letter and the appropriate filing fee. To acknowledge receipt of the filing, a copy of the transmittal letter will be dated and returned by the Authority to the applicant.

     2.  The transmittal letter must state the effect, if any, the filing will have on the currently effective tariffs of the motor carrier and include a reference to those tariffs affected.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.1387  Table of contents, index and list of certificates required for tariff. (NRS 706.171, 706.321)  Each loose-leaf or bound tariff and any supplement to a bound tariff which exceeds 10 pages, except supplements to rate increases, must have:

     1.  A table of contents, listing in alphabetical order all regulations and rate sections that are included in the filing. The table must state the item number, a brief description of the item and the page number where the item can be found.

     2.  If there is more than one carrier to a tariff filing, an alphabetical index of the participating carriers, listing each item number to which each listed carrier is a party.

     3.  A list of the certificates of public convenience and necessity in this State that are held by each motor carrier participating in the tariff filing. This list must contain a description of the routes or territory that the motor carrier is authorized to serve under each certificate and a list of the commodities that the motor carrier is authorized to transport under each certificate.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.1388  Tariff with change of condition. (NRS 706.171, 706.321)  The filing of any tariff sheet which results in any change in any rate or charge or in a more restrictive condition must be filed as part of the application required pursuant to NAC 706.1384.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.1389  Posting of tariffs. (NRS 706.171, 706.346)

     1.  Each motor carrier shall post at each of its stations and offices a complete copy of currently available tariff schedules applicable to those stations and offices.

     2.  Each motor carrier shall maintain on file at its principal place of business a complete copy of all of its currently effective tariff schedules.

     3.  This rule does not require the motor carrier to post tariff schedules at locations other than its own offices or terminals.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.139  Participation in rates by tariff bureau. (NRS 706.171, 706.321)  Nothing in NAC 706.138 to 706.139, inclusive, will be construed to preclude a motor carrier, issuing agency or agent from filing a tariff pursuant to NRS 706.321, requesting the approval of the Authority on 10 days’ notice of that carrier’s participation in a tariff bureau’s rates which have previously been filed with and approved by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

Regulation of Motor Carriers Generally

     NAC 706.140  Required compliance and instruction. (NRS 706.171)  Every common or contract motor carrier shall comply with NAC 706.1321, 706.1323 and 706.147 to 706.269, inclusive, and shall instruct his or her employees and agents concerned with the transportation of persons or property by motor vehicle with respect thereto.

     [Pub. Service Comm’n, Gen. Order 5 Rule 405, eff. 12-1-62] — (NAC A 9-11-87; 9-16-92; A by Dep’t of Motor Veh. by R062-06, 6-28-2006; A by Nev. Transportation Auth. by R127-07, 9-18-2008; A by Dep’t of Motor Veh. by R158-09, 4-20-2010)

     NAC 706.147  Provider of free shuttle service: Consideration as common motor carrier. (NRS 706.036, 706.171)

     1.  The Authority will consider a provider of free shuttle service to passengers who may or may not have baggage to be a common motor carrier unless all of the following conditions are met:

     (a) The provider’s business is not the transportation of property or passengers and any transportation furnished is incidental to its business.

     (b) The provider indicates in any advertisement including information on free transportation that the transportation will only be furnished to its customers. Such information must be incidental to an advertisement of the business.

     (c) The provider ensures that transportation is provided only to its customers.

     (d) Except as otherwise provided in this paragraph, transportation is furnished only if the provider’s place of business is the point of origin or the point of destination of each customer’s trip. If the provider is a health insurer licensed to transact insurance in this State, the provider may provide transportation, other than emergency transportation, to an insured between a medical facility where medical services covered by the health insurer have been or will be rendered and another medical facility or the residence of the insured.

     (e) The driver is prohibited from soliciting gratuities, either directly or indirectly, or from placing a container for gratuities in the vehicle used to provide the free shuttle service. The driver may accept unsolicited gratuities.

     (f) The driver is not compensated based upon the number of persons transported in a given period.

     (g) The vehicle used to provide the free shuttle service is owned by and registered to:

          (1) The provider, at the place of business of the provider;

          (2) A subsidiary of the provider, at the place of business of the subsidiary;

          (3) An affiliate that controls the provider, at the place of business of the affiliate; or

          (4) A certificate holder, at the place of business of the certificate holder.

     (h) The driver is employed by the person to whom the vehicle used to provide the free shuttle service is registered, as set forth in paragraph (g), or an affiliate of that person.

     (i) The vehicle used to provide the free shuttle service is properly marked on each side of the vehicle with the name or logo of the provider. Such markings must be at least 2 inches high and be visible from a distance of at least 50 feet.

     2.  The Authority will not consider the placement of the name of the business on the side of the vehicle used to provide the free shuttle service as an advertisement for transportation.

     3.  As used in this section:

     (a) “Affiliate” has the meaning ascribed to it in NRS 692C.030.

     (b) “Subsidiary” has the meaning ascribed to it in NRS 692C.100.

     (Added to NAC by Pub. Service Comm’n, eff. 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002)

     NAC 706.149  Equity capital: Minimum requirement; proof; failure to comply. (NRS 706.171)

     1.  After receiving a certificate or permit, every fully regulated carrier shall maintain an investment of not less than 20 percent equity capital in his or her operations and include proof that the fully regulated carrier meets this requirement in his or her annual report filed with the Authority.

     2.  A fully regulated carrier who does not meet the requirement of subsection 1 shall, within 3 months after receiving notice from the Authority of that failure, file a plan proposing the specific steps he or she will take to meet that requirement within the next 12 months.

     3.  Within 15 months after receiving notice from the Authority that he or she does not maintain adequate equity capital, a fully regulated carrier must have an investment of not less than 20 percent equity capital in his or her operations.

     4.  The certificate or permit of a fully regulated carrier who does not comply with this section may be revoked by the Authority.

     [Pub. Service Comm’n, part Gen. Order 5, eff. 6-30-65] — (NAC A 9-1-87; 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R090-05, 12-29-2005)

     NAC 706.152  Determination of financial ability and investigation of applicant; dismissal of incomplete application. (NRS 706.171)

     1.  The burden of proof lies with the applicant for any fully regulated operating authority to satisfy the Authority of its financial ability to perpetuate a continuous service, as applied for, consistent with the public interest. The background of an applicant may be considered by the Authority before granting any privilege. In determining an applicant’s financial ability, the Authority may consider:

     (a) Equity capital sufficient to acquire the necessary property and equipment, but not less than that required by NAC 706.149;

     (b) The reasonableness of rates to be charged;

     (c) The applicant’s current ratio of assets to liability;

     (d) The financial condition of the principals if the applicant is a partnership;

     (e) The requirements for capital for the first 12 months of operations;

     (f) The reasonableness of any estimates for the operation; and

     (g) Any other evidence the Authority deems relevant.

     2.  The Authority will make an investigation before the issuance of a certificate or permit.

     3.  An application that does not comply with NAC 706.1375 may be dismissed by the Authority without prejudice on the motion of a party to the proceeding. Such a motion must be in writing and filed before the commencement of any hearing on the application.

     [Pub. Service Comm’n, Gen. Order 5 Rule 216, eff. 12-1-62] — (NAC A 9-1-87; 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R090-05, 12-29-2005)

     NAC 706.155  Notice of application for certificate or permit; hearing. (NRS 706.171)

     1.  If an application for a certificate or permit is filed with the Authority, notice will be given to the public so that any affected person will have an opportunity to state his or her position before the issuance of the certificate or permit.

     2.  If the Authority:

     (a) Receives a valid petition for leave to intervene; and

     (b) Grants leave to intervene pursuant to NAC 706.3968,

Ê a hearing will be held unless all petitioners withdraw before the time set for hearing, and the Authority has sufficient information on which to establish that the applicant is financially fit and otherwise capable of providing safe transportation.

     [Pub. Service Comm’n, Gen. Order 5, eff. 6-30-65] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99)

     NAC 706.156  Registration cycle for permit for longer combination vehicle. (NRS 706.531)

     1.  Each permit for a longer combination vehicle issued pursuant to NRS 706.531 will be assigned to a registration cycle for the period:

     (a) Beginning on January 1 and ending on December 31;

     (b) Beginning on April 1 and ending on March 31 of the following year; or

     (c) Beginning on October 1 and ending on September 30 of the following year.

     2.  For the purposes of this section:

     (a) “Combination of vehicles” has the meaning ascribed to it in NRS 484A.050.

     (b) “Divisible” means reducible or capable of being separated into smaller loads or vehicle combinations without:

          (1) Compromising the intended use of the load or vehicles;

          (2) Destroying the value of the load or vehicles; or

          (3) Requiring more than 8 hours of work, using appropriate equipment, to separate.

     (c) “Longer combination vehicle” means a combination of vehicles which:

          (1) Complies with the provisions of NAC 484D.380, 484D.385 and 484D.390; and

          (2) Consists of:

               (I) A truck with one or two trailers or a truck-tractor with two or three trailers;

               (II) A divisible load;

               (III) A combined length that exceeds 70 feet, unless otherwise exempted by NRS 484D.615;

               (IV) Weights per axle that comply with legal limits; and

               (V) A gross weight that does not exceed 129,000 pounds.

     (d) “Truck” has the meaning ascribed to it in NRS 484A.305.

     (e) “Truck-tractor” has the meaning ascribed to it in NRS 484A.310.

     (Added to NAC by Dep’t of Transportation by R037-11, 10-26-2011, eff. 1-1-2012)

     NAC 706.158  No property right in grant of authority. (NRS 706.171)  No grant of authority for either common or contract carriage granted after December 1, 1962, carries with it the implication or intent of investing the holder with any property right.

     [Pub. Service Comm’n, Gen. Order 5 Rule 223, eff. 12-1-62]

     NAC 706.161  Limitations on shipments of express and light express. (NRS 706.171)

     1.  Shipments of express may not exceed 200 pounds per package, or an aggregate of 600 pounds per shipment from one consignor to one consignee.

     2.  Shipments of light express may not exceed 100 pounds in weight, 50 cubic feet in bulk and 10 feet in length per package and a weight in the aggregate of 400 pounds per shipment.

     3.  Express and light express do not include:

     (a) Goods which are inherently dangerous to passengers or personal property being transported in the same vehicle;

     (b) Goods which require the use of special equipment for handling;

     (c) Household goods;

     (d) Goods which would harm or contaminate other shipments of equipment;

     (e) Class A or Class B explosives; or

     (f) Articles which require the use of an armored vehicle or a guard.

     [Pub. Service Comm’n, Gen. Order 5 Rule 135, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.164  Commencement of operations. (NRS 706.171)

     1.  Unless otherwise authorized by the Authority, each applicant for a certificate or a permit, or the transfer of a certificate or permit, whose application has been granted must commence operations within 30 days after the date on which the certificate or permit was issued, or forfeits the rights granted.

     2.  No applicant may start operating until he or she has complied with all requirements of the law and the regulations of the Authority, unless otherwise ordered by the Authority.

     [Pub. Service Comm’n, Gen. Order 5 Rule 204, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.167  Use of trade or fictitious name. (NRS 706.171)  No carrier may use any trade name or any fictitious name unless the name is authorized for the carrier’s use by order of the Authority.

     [Pub. Service Comm’n, Gen. Order 5 Rule 134, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.170  Identification on vehicles. (NRS 706.171, 706.281)

     1.  Except as otherwise provided in this section, common or contract motor carriers operating in intrastate commerce, when traversing the highways of this State, shall have the name of the carrier operating the vehicle firmly attached to each side of the unit having motive power in letters not less than 2 inches high in sharply contrasting colors which are legible from a distance of at least 50 feet.

     2.  Private carriers operating in intrastate commerce, when traversing the highways of this State, shall have the name of the carrier operating the vehicle firmly attached to each side of the unit having motive power in the manner, size and style prescribed in subsection 1, except single-unit motor vehicles with an unladen weight of 10,000 pounds or less.

     3.  Except as otherwise provided in subsections 4 and 5, every common or contract motor carrier operating under the jurisdiction of the Authority shall, after March 1, 1999, have the symbols “CPCN” and the number of his or her certificate, or the symbols “MV” and the number of his or her permit if operating under a permit for a contract motor carrier, painted or affixed upon each side of the unit having motive power, in the manner, size and style prescribed in subsection 1.

     4.  If the carrier operating a limousine has firmly affixed and exhibited on each side of the vehicle a symbol or printed sign that has been approved by the Authority and is visible from a distance of at least 50 feet, the name of the carrier is not required to be displayed as prescribed in subsection 1. The number of the certificate of the carrier and the symbols “CPCN” must be not less than 2 inches high and must be placed on either the rear bumper or at the rear of the vehicle.

     5.  A lessee operating a unit having motive power pursuant to a short-term or long-term lease shall have his or her name and number painted or affixed on the vehicle.

     6.  Any removable sign or placard must be made of a durable material such as wood, plastic or metal. Each device must bear a serial number in the carrier’s own series, and the carrier shall keep a proper record of each number.

     [Pub. Service Comm’n, Gen. Order 5 Rule 404, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002)

     NAC 706.175  Carriers required to obtain warehouse permits: Proof of insurance. (NRS 706.171, 706.291, 712.050, 712.070)  A common or contract motor carrier who is required to obtain a warehouse permit pursuant to NRS 712.050 shall, at the time of paying the annual fee, demonstrate proof of insurance as required by NRS 706.291.

     (Added to NAC by Pub. Service Comm’n, eff. 9-16-92)

     NAC 706.191  Insurance. (NRS 706.171, 706.291, 706.303)

     1.  All common and contract carriers shall maintain a contract of insurance against liability for injury to persons and damage to property in the following minimum amounts:

     (a) Carriers authorized to transport persons only or persons and property:

 

 

Limit for bodily injuries to or death of one person

Limit for bodily injuries to or death of all persons injured or killed in any one crash

Limit for loss or damage in any one crash to property of others, excluding cargo

Horse-drawn vehicles and taxicabs

        $250,000

        $500,000

          $50,000

7 passengers or less, including the driver, other than a taxicab

       1,500,000

       1,500,000

       1,500,000

8 to 15 passengers, inclusive, including the driver

       1,500,000

       1,500,000

       1,500,000

16 passengers or more, including the driver

       5,000,000

       5,000,000

       5,000,000

Freight only

          750,000

          750,000

          750,000

 

Any of these amounts may be a single combined limit.

 

     (b) Except as otherwise provided in subsection 3, carriers authorized to transport the following commodities:

 

 

Limit for bodily injuries to or death of one person

Limit for bodily injuries to or death of all persons injured or killed in any one crash, subject to a maximum of $300,000 for bodily injuries to or death of each person

Limit for loss or damage in any one crash to property of others, excluding cargo

Hazardous substances as defined in 49 C.F.R. § 171.8, as that section existed on April 1, 2000, liquefied compressed gas or compressed gas in cargo tanks, portable tanks or hoppers with capacities of more than 3,500 liquid gallons

        $300,000

     $2,500,000

     $5,000,000

Oil as listed in 49 C.F.R. § 172.101 and hazardous materials and substances as defined in 49 C.F.R. § 171.8 and listed in 49 C.F.R. § 172.101, as those sections existed on April 1, 2000

          300,000

       2,500,000

       1,000,000

Class A or Class B explosives, poisonous gas or radioactive materials as defined in 49 C.F.R. § 172.101

          300,000

       2,500,000

       5,000,000

 

     2.  Each common or contract motor carrier shall maintain insurance in the following minimum amounts to compensate shippers or consignees for loss of or damage to property belonging to shippers or consignees and coming into the possession of a common or contract motor carrier in connection with his or her services:

     (a) For loss of or damage to property carried on any one motor vehicle, $15,000.

     (b) For loss of or damage to property occurring at any one time and place, or an aggregate of such losses or damages to property, $30,000.

     3.  If the minimum amount of insurance required to be maintained pursuant to Title 49 of the Code of Federal Regulations is increased above the amount listed in this section, the common or contract carrier shall maintain insurance in an amount that is equal to or greater than the federally required minimum amount.

     4.  A common or contract carrier shall file with the Authority evidence of the necessary insurance for each vehicle to be operated by the carrier as often as necessary to ensure that such evidence is current.

     [Pub. Service Comm’n, Gen. Order 5 Rule 410, eff. 12-1-62] — (NAC A 9-1-87; 11-22-89; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.192  Programs of self-insurance. (NRS 706.171, 706.291)

     1.  A common or contract motor carrier may apply to operate under a program of self-insurance in lieu of or in addition to the insurance required by NAC 706.191.

     2.  The application must include, without limitation, the following:

     (a) A certificate of self-insurance issued by the Department pursuant to NRS 485.380.

     (b) A letter requesting approval of the program of self-insurance and stating that the applicant understands the provisions of this section.

     (c) A proposal setting forth the proposed surety and an explanation of how it corresponds to the requirements of NAC 706.191.

     (d) A copy of the carrier’s application to the Department for the certificate of self-insurance and a copy of all attachments accompanying the application.

     (e) A letter from an adjusting company stating that it has agreed to handle any claims against the carrier if the program of self-insurance is approved by the Authority.

     (f) Any other information that the applicant considers relevant to the application or the Authority may request.

     3.  A common or contract motor carrier may apply for self-insurance at the time of an application for a certificate, permit or license or at any time after the granting of a certificate, permit or license. If a carrier applies after the initial issuance of a certificate, permit or license, that carrier must maintain the insurance effective for that certificate, permit or license until the program of self-insurance is approved.

     4.  A common or contract motor carrier may combine a contract of insurance and another surety in proposing its guarantee. The carrier must arrange for an adjusting company to handle any claims that may arise under the surety.

     5.  Before the Authority grants approval of a program of self-insurance, the common or contract motor carrier must satisfy the Authority that the total surety proposed meets the minimum required pursuant to NAC 706.191.

     6.  The common or contract motor carrier shall, at all times, ensure that any change in its financial position or other circumstances does not jeopardize the surety or the protection of the public.

     7.  Exemption from the coverage of the insurance of materials and commodities having a low value may, upon specific application by a carrier, be authorized by the Authority. An authorized carrier may apply for this exemption whether it is self-insured or otherwise meets the requirements of NAC 706.191.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99)

     NAC 706.193  Evidence of insurance; change in information. (NRS 706.171, 706.291)

     1.  Before a certificate or permit will be issued, the applicant shall:

     (a) File with the Authority evidence of the necessary insurance for each vehicle to be operated by the applicant on the form entitled “Bodily Injury and Property Damage (BI/PD) Form E,” and on the form entitled “Cargo Form H” when applicable;

     (b) Satisfy the requirements of NAC 706.192 for self-insurance; or

     (c) File with the Authority a certificate of self-insurance obtained from the Department pursuant to NRS 485.380.

     2.  The forms required pursuant to paragraph (a) of subsection 1 are available from an insurance agent or from Uniform Printing and Supply Incorporated, 132 Flatbush Avenue, Kingston, New York 12401, or Kohnke Printing Company, 375 Fremont Street, San Francisco, California 94105.

     3.  After the Authority issues a certificate pursuant to NRS 706.391 or a permit pursuant to NRS 706.431, the certificate holder or holder of the permit shall submit any change in the information required pursuant to subsection 1 to the Authority within 30 days after the change occurs.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 11-22-89; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99)

     NAC 706.194  Interference with inspections. (NRS 706.171)  No driver, agent or representative of a carrier may interfere with, refuse, deny or hinder the Authority or its appointed representatives from making any inspection, investigation or examination of any carrier’s vehicle, record or documents.

     [Pub. Service Comm’n, Gen. Order 5 Rule 411, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.197  Statement required in bid to provide service as contract motor carrier. (NRS 706.171)  Any bid to provide service as a contract motor carrier must state that the person submitting the bid is authorized by the Authority to provide that service or, if he or she is not so authorized, that the submission of the bid is conditioned upon the granting of that authorization by the Authority.

     [Pub. Service Comm’n, part Gen. Order 5, eff. 6-30-65] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.200  Submission of bills of charges; payment of accounts. (NRS 706.171)

     1.  Every fully regulated carrier shall submit a bill of charges for his or her services to a customer within 30 days after the rendition of services.

     2.  A fully regulated carrier shall require all accounts to be paid in full within 45 days after the rendition of services unless another period is approved by the Authority in the carrier’s tariff.

     3.  A fully regulated carrier shall not submit more than one bill of charges to a customer for the same services without making a reference to the first bill on any subsequent bill.

     [Pub. Service Comm’n, Gen. Order 5 Rule 202, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R090-05, 12-29-2005)

     NAC 706.203  Maintenance of records. (NRS 706.167, 706.171, 706.172, 706.173)

     1.  An authorized carrier operating motor vehicles within this State shall maintain a centralized accounting system and the records required by the Authority in a designated headquarters.

     2.  Except as otherwise provided in subsection 3, all records required by the Authority to be maintained by an authorized carrier must be maintained by the authorized carrier for at least 3 years.

     3.  Driver vehicle inspection reports and records relating to such reports which are required to be maintained pursuant to 49 C.F.R. §§ 396.11 and 396.13 must be maintained by the authorized carrier for at least 3 months after the date the written report was prepared.

     4.  Not later than 30 days after the date on which a periodic inspection is due pursuant to 49 C.F.R § 396.17, an authorized carrier shall provide to the Authority a true and correct copy of the periodic inspection report in the form required by 49 C.F.R. § 396.21(a).

     5.  All records required by the Authority to be maintained by an authorized carrier are subject to inspection or audit by the Authority or its designated agent at any time during regular business hours.

     [Pub. Service Comm’n, Gen. Order 5 Rule 201, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R127-07, 9-18-2008; R113-10, 12-16-2010)

     NAC 706.206  Notification of corporate changes; approval of sale of corporate control. (NRS 706.171, 706.6411)

     1.  All common and contract carriers operating within this State under the jurisdiction of the Authority shall notify the Authority of any changes in address, location of points where equipment will be located, officers of the corporation, or an intended sale, transfer, lease or discontinuance of operations under the authority granted them in their certificate or permit.

     2.  Any carrier, before the purchase or sale of the corporate control, must have the approval of the Authority.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 206, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.208  Lease of equipment by authorized carrier: Generally. (NRS 706.171)

     1.  Except as otherwise provided in subsections 2 and 3, and NAC 706.210 and 706.211, an authorized carrier may lease equipment for his or her own use, with or without a driver, on the basis of a long-term lease. For such a lease:

     (a) An authorized carrier who is a fully regulated carrier may lease equipment on a one-for-one basis to supplement the carrier’s fleet up to the entire amount of similar equipment owned and currently operated by the carrier under the operating authority of the carrier.

     (b) Including the vehicles leased by an authorized carrier pursuant to this section, the total number of vehicles operated by the carrier must not exceed, under any circumstances, the total number of vehicles that the carrier is authorized to operate under the certificate or permit of the carrier.

     (c) The authorized carrier may use his or her own insurance or insurance of the lessor to meet the insurance requirements of NAC 706.191.

     (d) The authorized carrier must ensure that all leased vehicles meet the vehicle safety requirements of NAC 706.379 and 49 C.F.R. Part 396.

     (e) The authorized carrier must have a copy of the lease, proof of insurance and reports of vehicle safety on file at his or her office upon commencement of the lease.

     2.  Except as otherwise provided in subsection 3 and NAC 706.210 and 706.211, an authorized carrier who leases equipment for his or her own use, with or without a driver, on the basis of a short-term lease:

     (a) May use the authorized carrier’s own insurance or insurance of the lessor to meet the insurance requirements of NAC 706.191;

     (b) Must ensure that all leased vehicles meet the vehicle safety requirements of NAC 706.379 and 49 C.F.R. Part 396; and

     (c) Must have a copy of the lease, proof of insurance and reports of vehicle safety on file at the authorized carrier’s office upon commencement of the lease.

     3.  The Authority may approve the lease of equipment that does not comply with subsection 1 or 2 if:

     (a) The authorized carrier files a petition for a waiver of the requirement with which the lease does not comply; and

     (b) The Authority finds that approval of the lease would be in the public interest.

Ê The Authority will issue a public notice of the receipt of a petition for a waiver received pursuant to this subsection.

     4.  Leased equipment may only be used in an operation authorized by the lessee’s certificate or permit and must be identified as operated by the lessee. A copy of the lease must be carried with the equipment during the period of the lease.

     5.  Work may not be performed pursuant to an expired lease.

     6.  An authorized carrier may lease restored theme or antique vehicles if the Authority approves the lease before its commencement. The Authority will approve the lease if:

     (a) The leased vehicle is used only for special occasions; and

     (b) Arrangements to lease the vehicle are made at least 7 days before the commencement of the lease.

     7.  Every lease of equipment by an authorized carrier must be in writing, dated and signed by the parties thereto or an authorized agent or employee of the parties.

     8.  The leased equipment must be under the control and direction of the authorized carrier.

     9.  The leased equipment must be operated within the scope of the operating authority of the authorized carrier and in conformance with the tariff of the authorized carrier.

     10.  The driver of a leased vehicle must be under the complete control and direction of the authorized carrier. The authorized carrier must:

     (a) Ensure that all drivers meet and maintain the driver qualifications required pursuant to NAC 706.2473; and

     (b) Be free to enforce rules regarding working and driving.

     11.  The authorized carrier may not avoid liability for any damages arising out of the negligent operation of the equipment through the terms of the lease.

     12.  The terms of any lease of equipment pursuant to this section must include, without limitation, a provision that the equipment must be insured in accordance with the provisions of NAC 706.191. A lessee may use his or her insurance or the lessor’s insurance to satisfy the requirements of NAC 706.191. A copy of the insurance used by a lessee to satisfy the requirements of NAC 706.191 must be made available for review by the Authority.

     13.  The compensation to be paid for any leased equipment must be fixed at the inception of the lease and may include a specific sum or formula for calculating the compensation for the duration of the lease.

     14.  A vehicle leased pursuant to this section must be identified in accordance with NAC 706.170 as operated by the lessee.

     15.  For the purposes of this section, equipment leased by an authorized carrier pursuant to a bona fide capital lease, as that term is defined by generally accepted accounting principles, shall be deemed to be equipment that is owned by the authorized carrier. The provisions of this section do not apply to such a lease.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 11-15-88; 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; R090-05, 12-29-2005)

     NAC 706.209  Lease of replacement equipment by authorized carrier. (NRS 706.171)

     1.  When mechanical or body damage causes equipment to be out of service for at least 3 days, a fully regulated carrier may seek approval from the Chair or the Chair’s designee to lease replacement equipment for each item of similar equipment that is out of service, unless such a lease would result in the carrier’s active, in-service fleet under its certificate or permit being comprised of more leased replacement items of equipment than items of similar equipment owned by the carrier. Equipment that is owned by the carrier and used in the services of intrastate transportation in this State must be used to determine what constitutes similar equipment.

     2.  A fully regulated carrier shall not lease any kind of replacement equipment to provide transportation if the carrier does not currently own similar equipment.

     3.  The Chair or the Chair’s designee may approve the lease of replacement equipment for a period up to 30 days if, at the time of the lease, the fully regulated carrier provides, in writing, to the Authority:

     (a) Identification, by make, model, license plate and vehicle identification number, of the equipment placed out of service;

     (b) Identification of the mechanical or body damage causing the equipment to be placed out of service;

     (c) The estimated time during which the equipment will be out of service;

     (d) A copy of the lease for the replacement equipment; and

     (e) A statement indicating the total number of:

          (1) Items of replacement equipment which the carrier will be leasing if the lease is approved; and

          (2) Currently active, in-service items of equipment owned by the carrier under its certificate which are similar to the replacement equipment for which the carrier is seeking approval.

     4.  The Chair or the Chair’s designee may approve an extension of a lease of replacement equipment for a period longer than 30 days if, before the expiration of the lease which was approved pursuant to subsection 3, the fully regulated carrier submits to the Authority a detailed explanation of the delay in returning to service the equipment that was taken out of service and the expected date for the return of such equipment to service.

     5.  Notwithstanding any provision of NAC 706.210 or 706.211 to the contrary, leases approved pursuant to this section will not be considered leases for the purposes of NAC 706.210 and 706.211.

     [Pub. Service Comm’n, Gen. Order 5 Rule 213, eff. 12-1-62] — (NAC A 9-1-87; 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.210  Lease of vehicle by common motor carrier for use as traditional limousine or livery limousine. (NRS 706.171)

     1.  A common motor carrier authorized to operate a traditional limousine or livery limousine shall not lease any vehicle that it uses as a traditional limousine or livery limousine without the prior approval of the Chair or his or her designee.

     2.  A carrier must submit a request for the approval of such a lease to the Authority at least 10 working days before the execution of the lease. The Chair or his or her designee shall approve or disapprove the lease within 10 working days after receiving the request for the approval of the lease. If the Chair or his or her designee does not approve or disapprove the lease within 10 working days after receiving the request for approval of the lease, the lease shall be deemed to be approved.

     3.  The Chair or his or her designee shall approve such a lease if:

     (a) The vehicle will be leased for not more than 14 days;

     (b) The vehicle will be used only in an operation authorized by the certificate of the carrier;

     (c) Including the vehicles to be leased by the carrier under the lease:

          (1) Not more than one-half of the vehicles of the carrier will be leased; and

          (2) The total number of vehicles operated by the carrier does not exceed the number of vehicles the carrier is authorized to operate pursuant to its operating authority;

     (d) The driver of the vehicle will be an employee of the carrier who has no ownership interest in the vehicle; and

     (e) The carrier demonstrates to the satisfaction of the Chair or his or her designee that the carrier temporarily needs to increase the size of its fleet, including, without limitation, facts which indicate that the carrier expects to experience:

          (1) An increase in customer demand; or

          (2) A decrease in the size of its permanent fleet.

     4.  The Chair or his or her designee may approve the lease of a vehicle that does not comply with paragraph (a) of subsection 3 or subparagraph (1) of paragraph (c) of subsection 3 if:

     (a) The authorized carrier files a petition for a waiver of the requirement with which the lease does not comply; and

     (b) The Chair or his or her designee finds that approval of the lease would be in the public interest.

Ê The Authority shall issue a public notice of the receipt of a petition for a waiver received pursuant to this subsection.

     5.  If a lease is approved pursuant to this section:

     (a) A copy of the lease must be submitted to the Authority not later than the date on which the lease becomes effective; and

     (b) A copy of the lease and a copy of the approval of the lease must be:

          (1) Carried in the vehicle during the period of the lease; and

          (2) Maintained by the carrier for a minimum of 3 years.

     6.  A carrier may not lease vehicles for more than 45 days in any calendar year.

     7.  The approval of a lease pursuant to this section does not relieve the carrier of the obligation to comply with all other laws that otherwise apply with respect to the operation of the traditional limousine or livery limousine.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.211  Lease of vehicle by common motor carrier authorized to provide off-road scenic tours. (NRS 706.171)

     1.  A common motor carrier authorized to provide off-road scenic tours shall not lease any vehicle without the prior approval of the Chair or his or her designee.

     2.  A carrier must submit a request for the approval of such a lease to the Authority at least 10 working days before the execution of the lease. The Chair or his or her designee shall approve or disapprove the lease within 10 working days after receiving the request for the approval of the lease. If the Chair or his or her designee does not approve or disapprove the lease within 10 working days after receiving the request for the approval of the lease, the lease shall be deemed to be approved.

     3.  The Chair or his or her designee shall approve such a lease if:

     (a) The vehicle will be leased for not more than 14 days;

     (b) The vehicle will be used only in an operation authorized by the certificate of the carrier;

     (c) The driver of the vehicle will be an employee of the carrier who has no ownership interest in the vehicle; and

     (d) The carrier demonstrates to the satisfaction of the Chair or his or her designee that the carrier temporarily needs to increase the size of its fleet, including, without limitation, facts which indicate that the carrier expects to experience:

          (1) An increase in customer demand; or

          (2) A decrease in the size of its permanent fleet.

     4.  If a lease is approved pursuant to this section:

     (a) A copy of the lease must be submitted to the Authority not later than the date on which the lease becomes effective; and

     (b) A copy of the lease and a copy of the approval of the lease must be:

          (1) Carried in the vehicle during the period of the lease; and

          (2) Maintained by the carrier for a minimum of 3 years.

     5.  A carrier may not lease vehicles for more than 45 days in any calendar year.

     6.  The approval of a lease pursuant to this section does not relieve the carrier of the obligation to comply with all other laws that otherwise apply.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.212  Prohibited rentals, leases and sales. (NRS 706.171)

     1.  Fully regulated carriers authorized by the Authority shall not rent or lease vehicles to a shipper or consignee, with or without drivers.

     2.  An authorized carrier who is a fully regulated carrier shall not lease or rent to any person the authority of the carrier to engage in the intrastate transportation of property or passengers. An authorized carrier is responsible for and shall monitor the daily operation of the carrier.

     3.  An authorized carrier who is a fully regulated carrier shall not authorize any person to sell the transportation services of the carrier other than:

     (a) The carrier’s employees; or

     (b) A person who manages the business of the carrier pursuant to an agreement entered into pursuant to NAC 706.250.

     [Pub. Service Comm’n, Gen. Order 5 Rule 214, eff. 12-1-62] — (NAC A 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R090-05, 12-29-2005)

     NAC 706.213  Requirements for lease; term. (NRS 706.171)  A lease must be in writing and signed by each party or his or her authorized agent or employee. A lease for less than 30 days will be considered a short-term lease and a lease for 30 days or more will be considered a long-term lease.

     (Added NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.218  Annual reports by fully regulated carriers; report rejected by Authority deemed not filed. (NRS 706.167, 706.171)

     1.  Every fully regulated carrier shall keep an accurate record of the revenues from his or her operations in this State, operating and other expenses and other required information and include such information in his or her annual report covering the yearly period fixed by the Authority, unless otherwise provided by law. The Authority will prescribe the character of the information to be embodied in the annual report and furnish a blank form for the report.

     2.  Every fully regulated carrier shall keep and render to the Authority, in the manner, form and detail prescribed by the Authority, uniform and detailed accounts of all business transacted.

     3.  The accounts of every fully regulated carrier must be closed annually on the basis of either a calendar or fiscal year, and the annual report must be filed not later than May 15 for reports based on a calendar year or not later than 135 days after the end of the fiscal year for reports based on a fiscal year.

     4.  The Authority will request information omitted from reports or not provided for therein, if in its judgment additional information is necessary.

     5.  If the Authority rejects the annual report filed by a fully regulated carrier for any reason, the annual report will be deemed to have not been filed.

     [Pub. Service Comm’n, Gen. Order 5 Rule 203, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; R090-05, 12-29-2005; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.228  Solicitation of passengers. (NRS 706.171)

     1.  A certificate holder who is a common motor carrier of passengers or his or her employee shall not solicit passengers.

     2.  A certificate holder or his or her employee may:

     (a) Answer questions posed by a potential passenger if the conversation is initiated by the potential passenger;

     (b) Advertise on the side of a vehicle or on permanently located signs;

     (c) Provide brochures in permanently mounted racks or stands;

     (d) Establish booths in airports, hotels or other locations;

     (e) Advertise in the media or through direct mailing;

     (f) Conduct any other marketing activity which has been determined not to be solicitation by the Authority; or

     (g) When engaged in the business of transferring persons from an airport, greet potential passengers using one of the following phrases:

          (1) “May I help you?”

          (2) “Good morning.”

          (3) “Good afternoon.”

          (4) “Good evening.”

     3.  While on duty at any passenger curb loading zone, a certificate holder who is a common motor carrier of passengers, or an employee of the certificate holder, shall hold up or display a sign which is visible to the public that:

     (a) Must be not more than 18 by 24 inches in size;

     (b) Contains the company name, the “CPCN” number and the words “For Hire”; and

     (c) Contains the approved rates for the vehicle in letters not less than 2 inches in height in sharply contrasting colors which are legible from a distance of at least 50 feet,

Ê unless the certificate holder or employee is waiting for a passenger who has arranged for the transportation by reservation or is seeking a specific passenger who has requested that the vehicle be dispatched to the location.

     4.  While on duty, a certificate holder who is a common motor carrier of passengers or his or her employee shall not stand a vehicle or park a vehicle within 50 feet of a designated taxicab stand unless:

     (a) The taxicab stand is located at an airport owned by a governmental entity; or

     (b) The Chair or his or her designee has authorized the certificate holder to stop or park the vehicle within 50 feet of the designated taxicab stand.

     5.  While on duty, a certificate holder who is a common motor carrier of passengers or his or her employee shall not stand within 50 feet of a designated taxicab stand unless:

     (a) The taxicab stand is located at an airport owned by a governmental entity; or

     (b) The Chair or his or her designee has authorized the certificate holder to stop or park within 50 feet of the designated taxicab stand.

     6.  As used in this section:

     (a) “Passenger curb loading zone” has the meaning ascribed to it in NRS 484B.033.

     (b) “Solicit” includes, without limitation, inducing or attempting to induce persons by communication or other action to be transported. The term includes, without limitation:

          (1) Except as otherwise provided in subsection 2, initiating conversation with potential passengers;

          (2) Shouting information;

          (3) Waving signs;

          (4) Waving arms or hands;

          (5) Flashing lights;

          (6) Ringing bells;

          (7) Blowing horns;

          (8) Blocking access to other motor carriers; or

          (9) Except as otherwise provided in subsections 2 and 3, any other activity designed to attract passengers,

Ê unless the passenger has arranged for the transportation by reservation or the driver is seeking a specific passenger who has requested that the driver’s vehicle be dispatched to the location.

     (Added to NAC by Pub. Service Comm’n, eff. 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002; R090-05, 12-29-2005; A by Nev. Transportation Auth. by R127-07, 9-18-2008; R012-12, 6-29-2012; R061-13, 1-16-2015)

     NAC 706.229  Requirements for employee who drives traditional limousine or livery limousine; list of persons not qualified to drive traditional limousine or livery limousine. (NRS 706.171, 706.173, 706.462)

     1.  In addition to the applicable requirements set forth in 49 C.F.R. §§ 391.1, 391.2, 391.11(a), 391.11(b)(1) to 391.11(b)(4), inclusive, 391.11(b)(6), 391.11(b)(7), 391.11(b)(8), 391.13, 391.15, 392.2, 392.3, 392.4, 392.5 and 392.9 and 49 C.F.R. Parts 40, 382, 390, 393 and 397, a certificate holder shall not allow an employee to drive a traditional limousine or livery limousine unless the employee:

     (a) Is at least 21 years of age and has a valid Nevada driver’s license or is a border state employee, as that term is defined in NRS 483.035;

     (b) Possesses a valid driver’s permit issued by the Authority;

     (c) Provides to the certificate holder, on or before the date on which the employee becomes employed by the certificate holder as the driver of a traditional limousine or livery limousine:

          (1) A certificate from a licensed physician which demonstrates that the employee is physically qualified to operate a commercial motor vehicle in accordance with 49 C.F.R. § 391.43; and

          (2) A copy of the driving record of the employee which is obtained from the Department and which demonstrates that the employee has not, within the 3 years immediately preceding the date on which the employee becomes so employed by the certificate holder:

               (I) Been convicted of driving under the influence of an intoxicating liquor or a controlled substance;

               (II) Been convicted of reckless driving;

               (III) Been convicted of failing to stop and remain at the scene of a crash; or

               (IV) Failed to keep a written promise to appear in court for any offense; and

     (d) Within the 3 years immediately preceding the date on which the employee submitted to the certificate holder an application to be a driver of a traditional limousine or livery limousine:

          (1) Has not failed to appear for a hearing before the Authority which resulted in the employee being found to have violated a provision of this chapter or chapter 706 of NRS;

          (2) Has not been found by the Authority to have violated the provisions of this chapter or chapter 706 of NRS more than five times; and

          (3) Has not failed to pay on or before the due date any fine assessed against the employee by the Authority.

     2.  Each employee shall update annually the documents required pursuant to paragraph (c) of subsection 1.

     3.  A certificate holder shall retain a copy of each document submitted by an employee pursuant to this section for at least 3 years after his or her employment has terminated.

     4.  The Authority will create and maintain a list of persons who are not qualified to drive a traditional limousine or livery limousine pursuant to paragraph (d) of subsection 1.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by Nev. Transportation Auth. by R111-10, 12-16-2010; R012-12, 6-29-2012; R060-13, 12-23-2013, eff. 1-1-2014)

     NAC 706.230  Designation of registered agent. (NRS 706.171)  All carriers shall file a designation of a registered agent residing within this State.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 206, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.232  Prohibited operations by contract motor carriers. (NRS 706.171, 706.371)  A contract motor carrier shall not:

     1.  Operate between fixed terminals, provide service over a regular route or operate over the same route or to the same points so frequently as to constitute a regularly scheduled route or service, unless approved by the Authority;

     2.  Operate in such a manner that would interfere with the operation of a common motor carrier;

     3.  Conduct any operation as a common motor carrier; or

     4.  Provide transportation pursuant to more than six contracts.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 4-28-88; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.234  Leaving vehicle unattended in passenger curb loading zone: Prohibition; exception. (NRS 706.171)

     1.  While on duty, a common motor carrier of passengers or an employee of the carrier shall not leave his or her vehicle unattended in any passenger curb loading zone, unless the carrier or employee is seeking a specific passenger who has requested that a vehicle be dispatched to the location.

     2.  As used in this section, the term “passenger curb loading zone” has the meaning ascribed to it in NRS 484B.033.

     (Added to NAC by Nev. Transportation Auth. by R127-07, eff. 9-18-2008)

     NAC 706.236  Sanitary terminals required. (NRS 706.171)  All terminals for the loading and unloading of passengers must be maintained in a safe, clean and sanitary condition at all times.

     [Pub. Service Comm’n, Gen. Order 5 Rule 210, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.239  Provision of special services. (NRS 706.171)

     1.  Special services may be provided only by a common motor carrier authorized to provide such service, in connection with a special event or for a specific purpose as approved by the Authority, for which the carrier or a person on his or her behalf intends to provide transportation on the basis of individual fares. The rate for special services may include charges for items in addition to transportation, such as fees for admission, but the portion attributable to transportation must be specifically designated as such in the filed tariff.

     2.  A common motor carrier authorized to provide special services shall file with the Authority a tariff showing the per capita fares, minimum number of persons required for special services and the particular geographical points of origin and destination.

     3.  A common motor carrier offering special services shall not render the service unless a request for approval has been filed with the Authority at least 10 working days before the services are to be offered stating:

     (a) The point or points of origin;

     (b) The destination or destinations;

     (c) The special event or specific purpose for which the service is to be provided; and

     (d) The dates when the service is proposed to be rendered.

Ê The Chair or his or her designee shall approve or disapprove the request for approval within 10 working days after receiving the request. If the Chair or his or her designee does not approve or disapprove the request for approval within 10 working days after receiving it, the request shall be deemed to be approved. One copy of the request for approval must be carried in the vehicle making the trip, and one copy must be retained in the carrier’s files for at least 3 years.

     4.  A carrier may not operate over the same route or to the same points so frequently as to constitute a regular or scheduled service, unless otherwise specified by the Authority.

     5.  A common motor carrier authorized to provide special services shall not charter equipment to provide those services. The common motor carrier shall ensure that the use of his or her vehicles complies with the provisions of this chapter.

     [Pub. Service Comm’n, Gen. Order 5 part Rules 117 & 212, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.242  Agreements to interchange equipment. (NRS 706.171)

     1.  An agreement between authorized carriers to interchange equipment must:

     (a) Be in writing;

     (b) Specifically describe the equipment involved;

     (c) Describe the actual points of interchange;

     (d) Identify the use to be made of the equipment by the receiving carrier and the consideration to be received by the lending carrier; and

     (e) Be signed by each party to the agreement or his or her authorized representative.

     2.  The certificates held by the carriers participating in an agreement to interchange must authorize the transportation of the commodities proposed to be transported in the through movement and service from and to the point where the physical interchange occurs.

     3.  Property being transported must move on a through bill of lading issued by the originating carrier. Rates must be assessed and charges collected in the same manner as if no interchange of equipment had taken place. Charges against the lending carrier for the use of the equipment must be kept separate and distinct from the amount of the revenue each carrier realizes from the service performed.

     4.  Before taking possession of the interchanged equipment, a carrier must inspect the equipment and ensure that it is in compliance with the applicable regulations regarding safety.

     5.  An authorized carrier using a unit having motive power pursuant to an agreement to interchange equipment must visibly display his or her name and the number of his or her certificate or license on the exterior of the vehicle. Before relinquishing control of the vehicle, the authorized carrier shall remove any legend showing him or her as the operating carrier.

     6.  A copy of the agreement or a statement signed by the signatories to the agreement:

     (a) Certifying that the equipment is being operated by the authorized carrier;

     (b) Properly identifying the equipment; and

     (c) Showing the actual point of interchange and the date and time it was taken over by the carrier,

Ê must be carried with the unit having motive power while it is in the possession of the receiving carrier.

     7.  The authorized carrier shall keep a record identifying the vehicle, its owner and the use to which it is put. Bills of lading or other records adequately identifying the lading, including the origin, destination and date of each shipment, must accompany the equipment while it is being operated by the carrier. These records must be preserved by the carrier for 3 years. This subsection applies to all interchanged vehicles.

     8.  Work may not be performed pursuant to an expired agreement to interchange equipment.

     [Pub. Service Comm’n, Gen. Order 5 Rule 215, eff. 12-1-62] — (NAC A by Dep’t of Motor Veh. & Pub. Safety and Pub. Service Comm’n, 8-26-86; A by Pub. Service Comm’n, 9-1-87)

     NAC 706.243  Operator of interchanged equipment. (NRS 706.171)  Equipment interchanged between common motor carriers will be deemed to be operated by the receiving carrier at the common point of interchange.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.245  Deviations from and restrictions on regular routes. (NRS 706.171)

     1.  A vehicle operated under a certificate for the transportation of passengers or property over a regular route or between fixed terminals may not be operated for hire over any route other than that specifically authorized under the certificate. If any portion of a route is temporarily closed for construction, repair or other reason, the vehicle may operate over the most direct and practicable detour, and the operation must be conducted pursuant to the same regulations as the original route. If the detour or deviation extends or is expected to extend for more than 10 days, the carrier shall notify the Authority either in writing or by telegram indicating the probable duration and the cause of the detour.

     2.  Unless otherwise provided in a certificate, authority for a regular route includes service to points or territory 1 mile on either side of the highway designated in the certificate or permit, but will not be construed to mean 1 mile beyond the designated terminals. If the term “city” or “town” is used in a certificate or permit, it means the boundaries of the city or town.

     3.  Transportation over a regular route must be offered:

     (a) To the general public;

     (b) For a per capita fare only;

     (c) According to a published schedule; and

     (d) Only by a common motor carrier authorized to provide that service.

     [Pub. Service Comm’n, Gen. Order 5 Rule 130, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.2471  Adoption and enforcement of federal regulations for motor carrier safety by Department of Motor Vehicles. (NRS 706.171, 706.173)

     1.  The Department of Motor Vehicles hereby adopts by reference the regulations contained in 49 C.F.R. Parts 40, 382, 383, 385, 387, 390 to 393, inclusive, 395, 396 and 397, and Appendices B and G of 49 C.F.R. Chapter III, Subchapter B, as those regulations existed on May 30, 2012, with the following exceptions:

     (a) References to the Department of Transportation and the Federal Motor Carrier Safety Administration are amended to refer to the Department of Motor Vehicles.

     (b) References to the Administrator of the Federal Motor Carrier Safety Administration and to the Director are amended to refer to the Director of the Department of Motor Vehicles.

     (c) Section 391.11(b)(l) applies only to drivers of commercial motor vehicles who:

          (1) Operate in interstate transportation;

          (2) Transport passengers intrastate; or

          (3) Transport hazardous material of a type or quantity that requires the vehicle to be marked or placarded in accordance with 49 C.F.R. §§ 172.300 and 172.500.

     (d) Section 392.5(a)(3) will not apply to motor carriers authorized to provide intrastate charter service by limousine or to the drivers of those motor carriers.

     (e) References to special agents in Appendix B of 49 C.F.R. Chapter III, Subchapter B, are amended to include personnel of the Department of Motor Vehicles.

     (f) The definition of “motor carrier” in 49 C.F.R. §§ 390.5 and 397.65 is amended to read:

 

     “Motor carrier” includes, without limitation, interstate and intrastate common, contract and private carriers of property and passengers, including, without limitation, their agents, officers and representatives.

 

     (g) The definition of “commercial motor vehicle” in 49 C.F.R. §§ 382.107, 385.3 and 390.5 is amended to read:

 

     “Commercial motor vehicle” means any self-propelled or towed vehicle used on public highways in:

     1.  Interstate commerce to transport passengers or property if the vehicle:

     (a) Is designed to transport more than eight passengers, including, without limitation, the driver;

     (b) Is used in the transportation of hazardous materials in a quantity requiring placarding under regulations issued by the Secretary pursuant to 49 U.S.C. §§ 103, 104 and 106; or

     (c) Has a gross vehicle weight rating, gross combination weight rating or gross vehicle weight of 10,001 or more pounds, whichever is greater.

     2.  Intrastate commerce to transport passengers or property if the vehicle:

     (a) Is one described in paragraph (a) or (b) of subsection 1;

     (b) Has a gross vehicle weight rating, gross combination weight rating or gross vehicle weight of 26,001 or more pounds, whichever is greater; or

     (c) Is owned or operated by a motor carrier subject to the jurisdiction of the Nevada Transportation Authority, except that any vehicle so owned or operated is subject only to the provisions of 49 C.F.R. §§ 392.2, 392.4, 392.5 and 392.9 and 49 C.F.R. Parts 40, 382, 383, 385, 390, 391, 393, 395, 396 and 397 if the vehicle is not one described in paragraph (a) or (b).

 

     2.  To enforce these regulations, enforcement officers of the Department of Motor Vehicles may, during regular business hours, enter the property of a carrier to inspect its records, facilities and vehicles, including, without limitation, space for cargo and warehouses.

     3.  The volume containing 49 C.F.R. Parts 300 to 399, inclusive, is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $37. The volume containing 49 C.F.R. Part 40 is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $66. The volumes are also available free of charge at the Internet address http://www.gpo.gov/fdsys.

     [Dep’t of Motor Veh., Motor Carrier Reg. § 2, eff. 2-4-82] — (NAC A by Dep’t of Motor Veh. & Pub. Safety and Pub. Service Comm’n, 8-26-86; 12-4-89; 5-15-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; A by Dep’t of Motor Veh. & Pub. Safety by R205-99, 2-1-2000; A by Transportation Serv. Auth. by R040-02, 9-20-2002; A by Dep’t of Pub. Safety by R167-03, 12-16-2003; R204-05, 2-23-2006; A by Nev. Transportation Auth. by R127-07, 9-18-2008; A by Dep’t of Pub. Safety by R056-09, 1-28-2010; A by Nev. Transportation Auth. by R111-10, 12-16-2010; A by Dep’t of Pub. Safety by R003-12, 5-30-2012) — (Substituted in revision for NAC 706.247)

     NAC 706.2472  Adoption and enforcement of federal regulations for motor carrier safety by Department of Public Safety. (NRS 706.171, 706.173)

     1.  The Department of Public Safety hereby adopts by reference the regulations contained in 49 C.F.R. Parts 40, 382, 383, 385, 387, 390 to 393, inclusive, 395, 396 and 397, 49 C.F.R. § 386.72 and Appendices B and G of 49 C.F.R. Chapter III, Subchapter B, as those regulations existed on February 27, 2018, and as subsequently revised by the United States Department of Transportation unless the Director of the Department of Public Safety gives notice pursuant to subsection 4 that a revision is not suitable for this State, with the following exceptions:

     (a) References to the Federal Motor Carrier Safety Administration are amended to refer to the Department of Public Safety.

     (b) References to the Administrator of the Federal Motor Carrier Safety Administration are amended to refer to the Director of the Department of Public Safety.

     (c) Section 391.11(b)(l) applies only to drivers of commercial motor vehicles who:

          (1) Operate in interstate transportation;

          (2) Transport passengers intrastate; or

          (3) Transport hazardous material, as defined in NRS 459.7024.

     (d) References to special agents in Appendix B of 49 C.F.R. Chapter III, Subchapter B, are amended to include personnel of the Department of Public Safety.

     (e) The definition of “motor carrier” in 49 C.F.R. §§ 390.5 and 397.65 is amended to read:

 

     “Motor carrier” includes, without limitation, interstate and intrastate common, contract and private carriers of property and passengers, including, without limitation, their agents, officers and representatives.

 

     (f) The definition of “commercial motor vehicle” in 49 C.F.R. §§ 382.107, 385.3 and 390.5 is amended to read:

 

     “Commercial motor vehicle” means any self-propelled or towed vehicle used on public highways in:

     1.  Interstate commerce to transport passengers or property if the vehicle:

     (a) Is designed to transport, for compensation, more than eight passengers, including, without limitation, the driver;

     (b) Is designed or used to transport, not for compensation, more than 15 passengers, including, without limitation, the driver;

     (c) Is used in the transportation of hazardous materials, as defined in NRS 459.7024; or

     (d) Has a gross vehicle weight rating, gross combination weight rating, gross vehicle weight or gross combination weight of 10,001 or more pounds, whichever is greater.

     2.  Intrastate commerce to transport passengers or property if the vehicle:

     (a) Is one described in paragraph (a), (b) or (c) of subsection 1; or

     (b) Has a gross vehicle weight rating, gross combination weight rating, gross vehicle weight or gross combination weight of 26,001 or more pounds, whichever is greater.

 

     2.  To enforce these regulations, enforcement officers of the Department of Public Safety may, during regular business hours, enter the property of a carrier to inspect its records, facilities and vehicles, including, without limitation, space for cargo and warehouses.

     3.  The volume containing 49 C.F.R. Parts 300 to 399, inclusive, is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $37. The volume containing 49 C.F.R. Part 40 is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $66. The volumes are also available free of charge at the Internet address http://www.gpo.gov/fdsys.

     4.  If a provision adopted by reference pursuant to subsection 1 is revised, the Director of the Department of Public Safety will review the revision to determine its suitability for this State. If the Director of the Department of Public Safety determines that the revision is not suitable for this State, the Director of the Department of Public Safety will hold a public hearing to review his or her determination and give notice of the hearing within 6 months after the date of the publication of the revision. If, after the hearing, the Director of the Department of Public Safety does not revise his or her determination, the Director of the Department of Public Safety will give notice that the revision is not suitable for this State within 30 days after the hearing. If the Director of the Department of Public Safety does not give such notice, the revision becomes part of the provision adopted by reference pursuant to subsection 1.

     [Dep’t of Motor Veh., Motor Carrier Reg. § 2, eff. 2-4-82] — (NAC A by Dep’t of Motor Veh. & Pub. Safety and Pub. Service Comm’n, 8-26-86; 12-4-89; 5-15-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; A by Dep’t of Motor Veh. & Pub. Safety by R205-99, 2-1-2000; A by Transportation Serv. Auth. by R040-02, 9-20-2002; A by Dep’t of Pub. Safety by R167-03, 12-16-2003; R204-05, 2-23-2006; A by Nev. Transportation Auth. by R127-07, 9-18-2008; A by Dep’t of Pub. Safety by R056-09, 1-28-2010; A by Nev. Transportation Auth. by R111-10, 12-16-2010; A by Dep’t of Pub. Safety by R003-12, 5-30-2012; R062-17, 2-27-2018) — (Substituted in revision for NAC 706.247)

     NAC 706.2473  Adoption and enforcement of federal regulations for motor carrier safety by Authority. (NRS 706.166, 706.171, 706.173, 706.178)

     1.  The Authority hereby adopts by reference the regulations contained in 49 C.F.R. Parts 40, 382, 383, 385, 387, 390 to 393, inclusive, 395, 396 and 397, and Appendices B and G of 49 C.F.R. Chapter III, Subchapter B, as those regulations existed on December 19, 2018, and as subsequently revised by the United States Department of Transportation unless the Chair of the Authority gives notice pursuant to subsection 5 that a revision is not suitable for this State, with the following exceptions:

     (a) References to the Federal Motor Carrier Safety Administration are amended to refer to the Authority.

     (b) References to the Administrator of the Federal Motor Carrier Safety Administration and to the Director are amended to refer to the Chair.

     (c) Section 391.11(b)(l) applies only to drivers of commercial motor vehicles who transport passengers intrastate.

     (d) References to special agents in Appendix B of 49 C.F.R. Chapter III, Subchapter B, are amended to include personnel of the Authority.

     (e) The definition of “motor carrier” in 49 C.F.R. §§ 390.5 and 397.65 is amended to read:

 

     “Motor carrier” includes, without limitation, intrastate common, contract and private carriers of property and passengers, including, without limitation, their agents, officers and representatives.

 

     (f) The definition of “commercial motor vehicle” in 49 C.F.R. §§ 382.107, 385.3 and 390.5 is amended to read:

 

     “Commercial motor vehicle” means any self-propelled or towed vehicle used on public highways in:

     1.  Intrastate commerce to transport passengers or property if the vehicle:

     (a) Is designed to transport for compensation more than eight passengers, including, without limitation, the driver; or

     (b) Has a gross vehicle weight rating, gross combination weight rating or gross vehicle weight of 10,001 or more pounds, whichever is greater.

     2.  Intrastate commerce to transport passengers or property if the vehicle:

     (a) Is one described in paragraph (a) or (b) of subsection 1;

     (b) Has a gross vehicle weight rating, gross combination weight rating or gross vehicle weight of 26,001 or more pounds, whichever is greater; or

     (c) Is owned or operated by a motor carrier subject to the jurisdiction of the Nevada Transportation Authority, except that any vehicle so owned or operated is subject only to the provisions of 49 C.F.R. §§ 392.2, 392.4, 392.5 and 392.9 and 49 C.F.R. Parts 40, 382, 383, 385, 390, 391, 393, 395, 396 and 397 if the vehicle is not one described in paragraph (a) or (b).

 

     2.  To enforce these regulations, compliance enforcement officers of the Authority may, during regular business hours, enter the property of a carrier to inspect its records, facilities and vehicles, including, without limitation, space for cargo and warehouses.

     3.  Each compliance enforcement officer employed by the Nevada Transportation Authority pursuant to NRS 706.176 shall complete training regarding the federal regulations adopted by reference in subsection 1 which relate to common, contract and private motor carriers of passengers and property, including, without limitation, training in commercial vehicle safety inspections provided by the Nevada Highway Patrol.

     4.  The volume containing 49 C.F.R. Parts 300 to 399, inclusive, is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $37. The volume containing 49 C.F.R. Part 40 is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $66. The volumes are also available free of charge at the Internet address http://www.gpo.gov/fdsys.

     5.  If a provision adopted by reference pursuant to subsection 1 is revised, the Chair will review the revision to determine its suitability for this State. If the Chair determines that the revision is not suitable for this State, the Chair will hold a public hearing to review his or her determination and give notice of the hearing within 6 months after the date of the publication of the revision. If, after the hearing, the Chair does not revise his or her determination, the Chair will give notice that the revision is not suitable for this State within 30 days after the hearing. If the Chair does not give such notice, the revision becomes part of the provision adopted by reference pursuant to subsection 1.

     [Dep’t of Motor Veh., Motor Carrier Reg. § 2, eff. 2-4-82] — (NAC A by Dep’t of Motor Veh. & Pub. Safety and Pub. Service Comm’n, 8-26-86; 12-4-89; 5-15-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; A by Dep’t of Motor Veh. & Pub. Safety by R205-99, 2-1-2000; A by Transportation Serv. Auth. by R040-02, 9-20-2002; A by Dep’t of Pub. Safety by R167-03, 12-16-2003; R204-05, 2-23-2006; A by Nev. Transportation Auth. by R127-07, 9-18-2008; A by Dep’t of Pub. Safety by R056-09, 1-28-2010; A by Nev. Transportation Auth. by R111-10, 12-16-2010; A by Dep’t of Pub. Safety by R003-12, 5-30-2012; A by Nev. Transportation Auth. by R091-18, 12-19-2018) — (Substituted in revision for NAC 706.247)

     NAC 706.248  Adoption of and compliance with federal regulations for transportation of passengers with disabilities. (NRS 706.171, 706.361)

     1.  The Authority hereby adopts by reference the regulations contained in 49 C.F.R. Parts 27, 37 and 38, as those regulations existed on January 2, 2002.

     2.  A common or contract motor carrier of passengers shall comply with the regulations set forth in 49 C.F.R. Parts 27, 37 and 38 if any provision of the regulations applies to the operation of the motor carrier in this State.

     3.  The volume containing 49 C.F.R. Parts 27, 37 and 38 is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $55.

     (Added to NAC by Pub. Service Comm’n, eff. 12-17-93; A by Transportation Serv. Auth. by R071-98, 10-28-98; A by Dept’ of Motor Veh. & Pub. Safety by R205-99, 2-1-2000; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.250  Agreement to manage business of authorized carrier. (NRS 706.171)

     1.  An authorized carrier may, with the prior approval of the Authority, enter into an agreement with a person who is not his or her employee to manage his or her business. The agreement may be for a period of not more than 1 year, but may be renewed.

     2.  An agreement to manage a carrier’s business must:

     (a) Be filed with the Authority;

     (b) Specify the compensation paid to the manager;

     (c) Specify the term of the agreement;

     (d) Specify the scope of the authority that the person will have to manage the business of the carrier; and

     (e) Specify any other information required by the Authority.

     3.  The compensation paid to the manager may include a limited bonus in the form of cash or stock, or both, to be paid upon the occurrence of a specified condition.

     4.  Any agreement which:

     (a) Includes a bonus to the manager of more than 10 percent of the carrier’s stock; or

     (b) Grants to the manager total control of the overall operations of the carrier,

Ê will be considered an attempted transfer of a certificate, permit or license and will not be approved.

     5.  A background investigation of the manager selected by the carrier may be conducted by the Authority as part of its process in determining whether to grant approval.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002)

     NAC 706.254  Adoption of federal regulation for emergency use of motor carriers for defense. (NRS 706.171)  The Authority hereby adopts by reference Department of Defense Directive 3005.7, “Emergency Requirements, Allocations, Priorities and Permits for Department of Defense Use of Domestic Civil Transportation.” Department of Defense Directive 3005.7 is available from National Technical Information Service, 5285 Port Royal Road, Springfield, Virginia 22161, at the price of $15.

     [Pub. Service Comm’n, Gen. Order 6, eff. 2-8-63] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99)

     NAC 706.257  Agreements between carriers: Filing. (NRS 706.166, 706.171)

     1.  A complete copy of any agreement between or among two or more common carriers relating to rates, fares, classifications, divisions, allowances or charges, including, without limitation, charges between carriers and compensation paid or received for the use of facilities and equipment, or regulations pertaining thereto, including, without limitation, procedures for the joint consideration, initiation or establishment thereof, must be filed with the Authority and must comply with the requirements relating to such agreements set forth in NAC 706.257 to 706.269, inclusive.

     2.  Failure to comply with the requirements will result in the rejection of the agreement without prejudice. The agreement must then be refiled when compliance with the requirements has been met.

     [Pub. Service Comm’n, Gen. Order 22 § 1, eff. 4-21-77] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.260  Agreements between carriers: Independence of parties. (NRS 706.166, 706.171)  The Authority will not accept for filing any agreement which establishes a procedure for the determination of any matter through joint consideration unless it finds that pursuant to the agreement there is accorded to each party the free and unrestrained right to take independent action either before, during or after any determination arrived at through that procedure.

     [Pub. Service Comm’n, Gen. Order 22 § 3, eff. 4-21-77] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.263  Agreements between carriers: Terms. (NRS 706.166, 706.171)  Each agreement filed with the Authority must provide:

     1.  A list of all carriers initially anticipated to participate in the agreement.

     2.  The name and address of the agency, tariff bureau, rate conference or association that will implement the proposals approved pursuant to the agreement, administer the docketing and notification procedures and publish, file and distribute the tariffs issued pursuant to the agreement.

     3.  That only carriers executing the agreement may participate in an intrastate multicarrier common motor carrier tariff issued by the administering agency.

     4.  That each participating common carrier will have full and equal privileges pursuant to the agreement, including, without limitation, notice of all docket bulletins relating to rate proposals, meetings and dispositions.

     5.  That each multiple common carrier tariff will be governed by a rate committee consisting of one representative from each participating carrier in the tariff.

     6.  That each common carrier will have one vote in making determinations pursuant to the agreement.

     7.  That a simple majority, more than 50 percent, of the participating carriers will be required to approve any proposal considered pursuant to the agreement.

     8.  That only participating common carriers in the affected tariff may vote and that noncarriers and personnel of the administering agency may not vote.

     9.  A designation of those eligible to participate in the agreement.

     10.  Specific procedures for processing proposals relating to fares, rates, classifications, divisions, allowances and charges, including, without limitation, charges between common carriers and compensation paid or received for the use of facilities and equipment. These procedures must prescribe the method of submitting proposals, provide for notifying all tariff participants of proposals received and of their ultimate disposition, allow a reasonable time for response to the proposals and provide for processing proposals and responses by bulletin through the United States mail where warranted and by meeting, upon request of participating common carriers.

     11.  A procedure for handling instructions for independent action received from a participating common carrier.

     12.  A description of any matters which do not require processing through bulletins or meetings of common carrier participants.

     13.  A procedure for the withdrawal from the agreement by any common carrier desiring to do so, for the cancellation of a common carrier’s processing and implementing proposals pursuant to the agreement and for the continuation of its participation in the affected tariff.

     14.  That the agreement may be amended subject to approval by a majority vote of the participating common carriers, but that amendments will not become effective until filed with and approved by the Authority.

     15.  That each party to the agreement with the tariff bureau and all other carriers to the agreement shall comply fully with the terms and conditions of the agreement.

     [Pub. Service Comm’n, Gen. Order 22 § 4, eff. 4-21-77] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.269  Agreements between carriers: Retention of records. (NRS 706.166, 706.171)  Each conference, bureau, committee or other organization established or continued pursuant to any agreement filed with the Authority pursuant to NAC 706.257 to 706.269, inclusive, shall, for a period of not less than 3 years, maintain records, files and memoranda pertaining to all proposals considered by it.

     [Pub. Service Comm’n, Gen. Order 22 § 2, eff. 4-21-77] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.272  Subsequent contracts of contract motor carriers. (NRS 706.171, 706.431)

     1.  A subsequent contract will be approved for an applicant with an existing permit to act as a contract motor carrier without notice and hearing under the following conditions:

     (a) If the approval is granted, the applicant will have no more than the number of contracts authorized pursuant to NAC 706.232 or 706.274.

     (b) Each contract to be approved must take the place of an existing previously approved contract.

     (c) Each contract to be approved must state the duration of the contract and must be for not less than 3 months.

     (d) Each contract to be approved must be identical to the previously approved contract in the following ways:

          (1) The type of service to be provided;

          (2) The geographical description of the service territory;

          (3) The rates, fares or charges; and

          (4) The type of equipment and the method by which the equipment will be dedicated to the contract.

     (e) The contract must provide that the service will be rendered directly by the carrier to the shipper.

     (f) The shipper is not a broker of transportation services.

     2.  For contracts approved pursuant to subsection 1:

     (a) The name of the shipper for whom the services are being performed must be displayed on the unit having motor power. The name of the shipper must be in letters not less than 2 inches in height and readable from a distance of at least 50 feet. A removable sign or placard may be used if made of durable material such as wood, plastic or metal. The carrier displaying the name of the shipper must also display the name of the operator as required by NAC 706.170.

     (b) The rights, duties and obligations of the shipper must not be assigned to any other shipper without the approval of the Authority pursuant to subsection 1. An assignment made or an assignment attempted without the approval of the Authority will be treated as a new contract requiring a permit.

     (Added to NAC by Pub. Service Comm’n, eff. 4-28-88; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.274  Limitation on number of contracts and shippers under contract. (NRS 706.171, 706.371)  A carrier who obtains a contract permit:

     1.  May have a contract containing not more than six shippers or not more than six contracts, but neither the total number of contracts nor the total number of shippers may exceed six; and

     2.  Must present sufficient evidence to the Authority that either the number of contracts held by the contract carrier does not exceed the number of vehicles owned by the contract carrier and that at least one vehicle is dedicated to each individual shipper or, when the number of vehicles owned by the carrier is less than the number of shippers in a single contract, the contract carrier must explain in the contract how the exclusive use will be provided to the shipper for a continuing period.

     (Added to NAC by Pub. Service Comm’n, eff. 4-28-88; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.276  Required contents and duration of contracts with shippers. (NRS 706.171)

     1.  Each contract between a contract motor carrier and a shipper for the transportation of goods must be in writing. The written contract must contain:

     (a) The name and address of the carrier and shipper;

     (b) The date of issuance of the contract;

     (c) The effective date of the contract;

     (d) The type of service to be provided;

     (e) A geographical description of the area to be served;

     (f) The rates, fares or charges;

     (g) The type of equipment to be used and the method by which the equipment will be dedicated for the purposes of the contract; and

     (h) The duration of the contract.

     2.  A contract between a contract motor carrier and a shipper for the transportation of goods may not be for less than 3 months.

     (Added to NAC by Pub. Service Comm’n, eff. 4-28-88)

     NAC 706.278  Adoption of and compliance with federal regulations against discrimination on basis of disability. (NRS 706.171, 706.361)

     1.  The Authority hereby adopts by reference the regulations contained in 49 C.F.R. Part 27, Subparts A and C, as those regulations existed on January 2, 2002.

     2.  A common motor carrier that receives money from the Urban Mass Transportation Administration shall comply with the regulations set forth in 49 C.F.R. Part 27, Subparts A and C, if any provision of the regulations applies to the operation of the motor carrier in Nevada.

     3.  The volume containing 49 C.F.R. Part 27, Subparts A and C, is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $55.

     (Added to NAC by Pub. Service Comm’n, eff. 10-9-90; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002)

     NAC 706.279  List of supervisory employees of carrier. (NRS 706.171)  A certificated carrier shall maintain a current list of supervisory or responsible persons employed by the carrier. The carrier shall provide a copy of the list of supervisory or responsible persons to the Authority and shall update that copy as necessary. The persons on the list must be authorized to act on behalf of the carrier in dealing with the Authority.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.280  List of brokers used by carrier. (NRS 706.171)  A certificated carrier shall maintain a list of all brokers that the carrier uses. Such a list must be available for review by the staff of the Authority during normal business hours.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.281  Notice of certain contact information: Common motor carrier authorized to provide charter service by limousine. (NRS 706.171)  A common motor carrier authorized to provide charter service by limousine shall include on any bill or receipt provided to a customer the following information or shall display in a conspicuous place inside each limousine which the carrier is authorized to operate a placard at least 5 inches by 7 inches in size which contains the following information:

 

IMPORTANT

 

You have chartered a (name of limousine company) limousine. If you have any questions concerning the services provided or wish to file a commendation or complaint, you may contact the Nevada Transportation Authority at (702) 486-3303 or through its website at http://www.nta.nv.gov.

 

     (Added to NAC by Transportation Serv. Auth. by R141-05, eff. 5-4-2006)

     NAC 706.282  Notice of certain contact information: Operator of tow car and common carrier of household goods. (NRS 706.171)

     1.  An operator of a tow car and a common carrier of household goods shall include on any bill or receipt provided to a customer the following information:

 

IMPORTANT

 

You have secured the services of (name of operator of tow car or common carrier of household goods). If you have any questions concerning the services provided or wish to file a commendation or complaint, you may contact the Nevada Transportation Authority at (702) 486-3303 or through its website at http://www.nta.nv.gov.

 

     2.  As used in this section:

     (a) “Common carrier of household goods” means a common carrier of household goods who is required to obtain a certificate of public convenience and necessity from and whose rates, routes and services are subject to regulation by the Authority.

     (b) “Operator of a tow car” means an operator of a tow car that holds a certificate of public convenience and necessity issued by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R141-05, eff. 5-4-2006)

     NAC 706.283  Notice of certain contact information: Fully regulated carrier. (NRS 706.171)  A fully regulated carrier, other than a motor carrier authorized to provide charter service by limousine, a motor carrier authorized to provide scenic tours, a motor carrier authorized to operate a taxicab or a carrier of household goods, shall include on any bill or receipt provided to a customer the following information:

 

IMPORTANT

 

You are riding in a (name of carrier) vehicle. Please note the company name and unit number of this vehicle. This information is important if you leave property in this vehicle or wish to file a commendation or complaint with the Nevada Transportation Authority at (702) 486-3303 or through its website at http://www.nta.nv.gov.

 

     (Added to NAC by Transportation Serv. Auth. by R141-05, eff. 5-4-2006)

Regulation of Common or Contract Motor Carriers of Property, Other Than Fully Regulated Carriers, and Private Motor Carriers

     NAC 706.285  Private motor carrier” defined. (NRS 706.171)  As used in NAC 706.285 to 706.297, inclusive, unless the context otherwise requires, “private motor carrier” means a private motor carrier of property used for private commercial enterprises on any highway in this State who operates a motor vehicle or a combination of vehicles with a gross vehicle weight rating in excess of 10,000 pounds.

     (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 11-29-95; A by Dep’t of Motor Veh. by R062-06, 6-28-2006)

     NAC 706.287  Written approval: “Common carrier of property” interpreted. (NRS 706.171, 706.437)  As used in NRS 706.437, the Director of the Department will interpret the term “common carrier of property” to mean any person or operator, including a motor convoy carrier, who operates a motor vehicle or a combination of vehicles with a gross vehicle weight rating in excess of 26,000 pounds and who holds himself or herself out to the public as willing to transport by motor vehicle from place to place, either upon a fixed route or on-call operations, the property of all who may choose to employ the person or operator.

     (Added to NAC by Dep’t of Motor Veh. by R062-06, eff. 6-28-2006)

     NAC 706.288  Insurance. (NRS 706.171, 706.291)  Each common or contract motor carrier of property, other than a fully regulated carrier, and each private motor carrier shall maintain a contract of insurance against liability for injury to persons and damage to property in the following minimum amounts:

     1.  If the carrier is authorized to transport only freight:

 

 

Limit for bodily injuries to or death of one person

Limit for bodily injuries to or death of all persons injured or killed in any one crash

Limit for loss or damage in any one crash to property of others, excluding cargo

A motor vehicle or a combination of vehicles with a gross vehicle weight rating of 10,001 to 26,000 pounds

$300,000

$300,000

$300,000

A motor vehicle or a combination of vehicles with a gross vehicle weight rating of 26,001 to 80,000 pounds

750,000

750,000

750,000

 

Ê Any of these amounts may be a single combined limit.

     2.  If the carrier is authorized to transport hazardous commodities, the carrier must maintain the limits as specified in 49 C.F.R. § 387.303.

     3.  Except as otherwise provided in subsection 4, each common or contract motor carrier of property, other than a fully regulated carrier, shall maintain insurance in the following minimum amounts to compensate shippers or consignees for loss of or damage to property belonging to shippers or consignees which comes into the possession of a common or contract motor carrier or a private motor carrier in connection with his or her services:

     (a) For loss of or damage to property carried on any one motor vehicle, $15,000.

     (b) For loss of or damage to property occurring at any one time and place, or an aggregate of such losses or damages to property, $30,000.

     4.  If the minimum amount of insurance required to be maintained pursuant to Title 49 of the Code of Federal Regulations is increased above the amount listed in this section, the common or contract motor carrier of property or the private motor carrier shall, at all times, maintain insurance in an amount that is equal to or greater than the federally required minimum amount.

     (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 11-29-95; A by Dep’t of Motor Veh. by R062-06, 6-28-2006)

     NAC 706.294  Evidence of insurance. (NRS 706.171, 706.291)

     1.  Before the Department issues written approval to a common or contract motor carrier of property, other than a fully regulated carrier, the carrier must:

     (a) File with the Department evidence of the necessary insurance for each vehicle which will be operated by the carrier on the form entitled “Bodily Injury and Property Damage (BI/PD) Form E” and on the form entitled “Cargo Form H”; or

     (b) File with the Department a certificate of self-insurance obtained from the Department pursuant to NRS 485.380.

     2.  The forms required pursuant to paragraph (a) of subsection 1 are available from an insurance agent or from Uniform Printing and Supply Incorporated, 132 Flatbush Avenue, Kingston, New York 12401, or Kohnke Printing Company, 375 Fremont Street, San Francisco, California 94105.

     3.  If a “Notice of Cancellation Form K” is filed with the Department, the Department will cancel the carrier’s written approval to operate, unless evidence of the necessary insurance is filed with the Department before the date of cancellation.

     (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 11-29-95; A by R205-99, 2-1-2000; A by Dep’t of Motor Veh. by R062-06, 6-28-2006)

     NAC 706.297  Adoption and enforcement of federal regulations for motor carrier safety. (NRS 706.171, 706.173)

     1.  The Department of Motor Vehicles and the Department of Public Safety hereby adopt by reference the regulations contained in 49 C.F.R. Parts 382, 383, 385, 387, 390 to 397, inclusive, 49 C.F.R. § 386.72 and Appendix G of 49 C.F.R. Chapter III, Subchapter B, as those regulations existed on February 27, 2018, and as subsequently revised by the United States Department of Transportation unless the Director of the Department of Motor Vehicles or the Director of the Department of Public Safety gives notice pursuant to subsection 4 that a revision is not suitable for this State, with the following exceptions:

     (a) References to the Federal Motor Carrier Safety Administration are amended to refer to the Department of Motor Vehicles and the Department of Public Safety.

     (b) References to the Administrator of the Federal Motor Carrier Safety Administration are amended to refer to the Director of the Department of Motor Vehicles and the Director of the Department of Public Safety.

     (c) Section 391.11(b)(1) applies only to drivers operating in interstate transportation and drivers transporting hazardous material, as defined in NRS 459.7024.

     (d) The definition of “motor carrier” in 49 C.F.R. § 390.5 is amended to read:

 

     “Motor carrier” includes interstate and intrastate common and contract motor carriers of property, other than fully regulated carriers, and private motor carriers, including, without limitation, their agents, officers and representatives.

 

     (e) The definition of “commercial motor vehicle” in 49 C.F.R. § 390.5 is amended to read:

 

     “Commercial motor vehicle” means any self-propelled or towed vehicle used on public highways in:

     1.  Interstate commerce to transport property, other than household goods, if the vehicle:

     (a) Is used in the transportation of hazardous materials, as defined in NRS 459.7024; or

     (b) Has a gross vehicle weight rating, gross combination weight rating, gross vehicle weight or gross combination weight of 10,001 or more pounds.

     2.  Intrastate commerce to transport property, other than household goods, if the vehicle:

     (a) Is one described in paragraph (a) of subsection 1;

     (b) Has a gross vehicle weight rating, gross combination weight rating, gross vehicle weight or gross combination weight of 26,001 or more pounds; or

     (c) Is owned or operated by a motor carrier subject to the jurisdiction of the Department of Motor Vehicles, except that any vehicle so owned or operated is subject only to the provisions of 49 C.F.R. §§ 391.51, 392.2, 392.4, 392.5, 392.9 and 396.3(b)(2) and 49 C.F.R. Parts 390, 393 and 397 if the vehicle is not one described in paragraph (a) or (b).

 

     2.  To enforce these regulations, enforcement officers of the Department of Motor Vehicles and the Department of Public Safety may, during regular business hours, enter the property of a carrier to inspect its records, facilities and vehicles, including space for cargo.

     3.  A copy of the publication which contains the provisions described in subsection 1 may be obtained by mail from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, for the price of $37. The publication is also available free of charge at the Internet address http://www.gpo.gov/fdsys.

     4.  If a provision adopted by reference pursuant to subsection 1 is revised, the Director of the Department of Motor Vehicles and the Director of the Department of Public Safety will review the revision to determine its suitability for this State. If the Director of the Department of Motor Vehicles or the Director of the Department of Public Safety determines that the revision is not suitable for this State, the Director of the Department of Motor Vehicles or the Director of the Department of Public Safety, as applicable, will hold a public hearing to review his or her determination and give notice of the hearing within 6 months after the date of the publication of the revision. If, after the hearing, the Director of the Department of Motor Vehicles or the Director of the Department of Public Safety, as applicable, does not revise his or her determination, the Director of the Department of Motor Vehicles or the Director of the Department of Public Safety, as applicable, will give notice that the revision is not suitable for this State within 30 days after the hearing. If neither the Director of the Department of Motor Vehicles nor the Director of the Department of Public Safety gives such notice, the revision becomes part of the provision adopted by reference pursuant to subsection 1.

     (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 11-29-95; A by Dep’t of Pub. Safety by R167-03, 12-16-2003; R204-05, 2-23-2006; R056-09, 1-28-2010; R003-12, 5-30-2012; R062-17, 2-27-2018)

Rates and Services

     NAC 706.302  Common and contract motor carriers. (NRS 706.171, 706.321)

     1.  A tariff of rates and fares for common motor carriers which are filed with the Authority must be numbered consecutively, beginning with number 1, and show:

     (a) The name and address of the motor carrier.

     (b) The number of the page of the tariff cancelled thereby.

     (c) All points to which service is rendered.

     (d) The distance between all points named in the tariff, where applicable.

     (e) The date issued.

     (f) The effective date.

     (g) All joint, through or local rates, fares or charges, or rates, fares or charges for a particular commodity or class of passengers or commodities.

     (h) The names of participating carriers if joint rates are named.

     (i) Regulations governing the tariff.

     (j) A full explanation of the marks and technical abbreviations used in the tariff.

     2.  Contract motor carriers must enter into written bilateral contracts which must be submitted to the Authority for approval before operating and must contain:

     (a) The name and address of the motor carrier.

     (b) The date the contract was issued.

     (c) The effective date.

     (d) All minimum rates, fares or charges.

     [Pub. Service Comm’n, Gen. Order 5 Rule 301, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.305  Changes in rates: Protest. (NRS 706.171, 706.321)  The Authority may, on its own motion or on the filing of a sufficient protest by any person or persons affected, order a tariff withdrawn, modified or suspended.

     [Pub. Service Comm’n, Gen. Order 5 Rule 307, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.307  Posting proposed changes in rates. (NRS 706.171, 706.321)  A fully regulated carrier applying for a change in any schedule, including a schedule of joint rates, or in the regulations affecting any rates or charges, shall certify in the application that a copy of the proposed schedule has been filed and prominently posted in the carrier’s office and in any place where payments are made by customers or users.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R090-05, 12-29-2005)

     NAC 706.311  Uniform rates; authorization of commission or referral fee; list of designated agents; authorization of system access and payment fee. (NRS 706.171, 706.321, 706.351)

     1.  Except as otherwise provided in NRS 706.351, an authorized carrier shall not:

     (a) Charge, demand, collect or receive a greater, lesser or different compensation for the transportation of persons or property or for any service in connection therewith than the rates, fares or charges applicable to the transportation as specified in its tariffs filed and in effect at the time.

     (b) Refund or remit in any manner or by any device any portion of the rates, fares or charges so specified except upon orders of the courts or the Authority, or extend to the shipper or person any privilege or facility in the transportation of passengers or property except as specified in the tariffs.

     (c) Submit a bid to provide services in any form or manner which is not in conformance with the certificate he or she holds.

     (d) Use any artifice or subterfuge, or billing or accounting practice in lieu of an authorized commission. The fare or rate charged to the passenger or shipper may not be greater than or different from the fare or rate specified in the tariffs in effect at the time because of the authorized commission.

     2.  An authorized carrier who is a fully regulated carrier may pay a commission or referral fee to a designated agent who arranges for the provision of transportation services by the carrier. Except as otherwise provided in subsection 6, a commission or referral fee authorized pursuant to this subsection must not exceed 10 percent of the rate, fare or charge specified in the carrier’s tariffs for the type of service that the designated agent has arranged for the carrier to provide.

     3.  Except as otherwise provided in subsection 7, a designated agent arranging or providing transportation on the vehicles of any certificated motor carrier shall not charge, demand, collect or receive a greater, lesser or different compensation for the transportation of persons or property or any service in connection therewith than the rates, fares or charges specified in the motor carrier’s tariffs.

     4.  All tickets issued by a carrier or its designated agent must identify the charge to the passenger for the service or transportation purchased. Except as otherwise provide in subsection 7, that charge may not be different from the tariff on file with the Authority.

     5.  A carrier that uses or intends to use the services of a designated agent within this State shall keep a complete list of its designated agents which must be made available for review by the staff of the Authority.

     6.  An authorized carrier that provides scenic tours may pay a commission or referral fee of up to 35 percent to a designated agent who arranges for the provision of scenic tours by the carrier.

     7.  In addition to each commission and referral fee authorized by subsections 2 to 6, inclusive, a designated agent who arranges transportation services through an electronic ride hailing system may charge and collect directly from a passenger a system access and payment fee. The amount of any fee charged and collected pursuant to this subsection must not exceed the amount prescribed by order of the Authority.

     [Pub. Service Comm’n, Gen. Order 5 Rule 310, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002; R090-05, 12-29-2005; A by Nev. Transportation Auth. by R111-10, 12-16-2010; R061-13, 1-16-2015)

     NAC 706.312  Common motor carriers of household goods: Estimate of charges. (NRS 706.171, 706.443)

     1.  A common motor carrier of household goods must, if requested by the shipper after a visual inspection of the goods, give to the shipper a written estimate of the charges. The original must be delivered to the shipper and a copy maintained by the carrier in his or her record of the shipment.

     2.  The estimate must be based upon the carrier’s tariff filed with the Authority. The final charge for transporting the goods may not exceed the estimate unless the customer requests services that are not included in the written estimate and agrees to pay for the additional services so requested. If the final charge is less than the estimate, the carrier shall only collect the actual charge for the service.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002)

     NAC 706.314  Transmittal letter; indication of change in rates. (NRS 706.171, 706.321)

     1.  All tariffs submitted must be accompanied by a transmittal letter with an explanation of the purposes and intent of the tariff.

     2.  If any change is proposed in any rate, the proposed change must be plainly indicated on the new tariff filed with the Authority by a mark immediately preceding or following the new tariff.

     [Pub. Service Comm’n, Gen. Order 5 Rules 303 & 309, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.317  Rates for intermediate points. (NRS 706.171, 706.321)  Schedules of rates and fares issued by property and passenger motor carriers must contain a rule with reference to rates applicable to intermediate points not specifically named in the schedule. The rule must read substantially as follows:

     1.  From a station shown to a station not shown, the rate applies from the point of origin to the first station beyond the destination in the direction traveling.

     2.  From a station not shown to a station shown, the rate applies from the first station shown beyond the point of origin in the opposite direction to the point of destination.

     3.  From a station not shown to a station not shown, the rate applies from the first station shown beyond in the opposite direction of origin to the first station beyond the destination in the direction traveling.

     [Pub. Service Comm’n, Gen. Order 5 Rule 312, eff. 12-1-62]

     NAC 706.320  Contents of schedule of rates and fares. (NRS 706.171, 706.321)

     1.  In addition to the requirements of NRS 706.346, schedules of rates and fares issued by motor carriers of passengers must show fares for round trips where reductions are made and complete information regarding rates based on mileage or commutation, children’s fares and rates for baggage and excess baggage.

     2.  If a schedule of rates issued by a motor carrier of freight and express shows rates based on class, the schedule must contain a general description of the articles or commodities in each class.

     [Pub. Service Comm’n, Gen. Order 5 Rules 314 & 315, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.321  Public inspection of schedule of rates and fares. (NRS 706.171, 706.321)  A copy of each schedule of rates and fares, together with the applicable regulations, must be made available by each common motor carrier for public inspection at:

     1.  The principal office of the carrier;

     2.  The terminal of each of the carrier’s routes; and

     3.  Each station on those routes.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.323  Common and contract carriers: On-call service. (NRS 706.171)  Common or contract carriers who are on call shall not establish a definite schedule that would indicate a regular route service, or establish any schedules between fixed destinations, except carriers of household goods or as otherwise ordered by the Authority.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 129, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002)

     NAC 706.326  Contract carriers: Written contract or bill of lading. (NRS 706.171)

     1.  All contract carriers shall enter into a written contract or bill of lading before any movement, and shall maintain a copy thereof for at least 3 years in their files available for inspection at any time.

     2.  The contract must contain, but is not limited to, the origin, destination, date of receipt by the carrier of the commodities handled, description, number of packages, weight, rate and charge.

     [Pub. Service Comm’n, Gen. Order 5 Rule 318, eff. 12-1-62]

     NAC 706.327  Manifests for common and contract motor carriers of commodities. (NRS 706.171)

     1.  A common or contract motor carrier of commodities shall carry in the unit having motive power a manifest containing:

     (a) A description of the shipment, including, without limitation, the number of pieces and the net weight of the shipment.

     (b) The names of the consignees.

     (c) The names of the consignors.

     (d) The points of origin and destination of the shipment.

     (e) The route of the shipment.

     (f) A statement that the carrier’s rates and regulations are subject to approval by the Authority.

     2.  A copy of the manifest must be kept on file in the principal office of each carrier involved in the transport of the shipment for 3 years after the shipment has been made.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.329  Prohibited acts. (NRS 706.171)  Any person, whether a carrier who is subject to the provisions of NAC 706.302 to 706.335, inclusive, or a broker, shipper or consignee, or any officer, employee, agent or representative thereof, who knowingly offers, grants, gives, solicits, accepts or receives any rebate, concession or discrimination in violation of any provision of NAC 706.302 to 706.335, inclusive, or who, by means of any false statement or representation, or by the use of any false or fictitious bill, bill of lading, receipt, voucher, roll, account, claim, certificate, affidavit, deposition, lease or bill of sale or by any other means or device knowingly and willfully or otherwise fraudulently seeks to evade or defeat the provisions of NAC 706.302 to 706.335, inclusive, will be prosecuted under existing statutes.

     [Pub. Service Comm’n, Gen. Order 5 Rule 319, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.333  Claims for lost or damaged freight or baggage. (NRS 706.171)

     1.  A claim by a shipper or consignor against a common or contract motor carrier for lost or damaged freight or baggage must be submitted to the carrier within 7 days after the loss or damage is discovered.

     2.  Within 14 days after receipt of the claim, the carrier shall:

     (a) Compensate the shipper or consignor; or

     (b) Deliver to the shipper or consignor a written denial of the claim.

     3.  A denial of a claim may be appealed by the shipper or consignor to the Authority.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.334  Carriers of household goods: Notification of liability coverage. (NRS 706.171, 706.443)  Before providing any service subject to regulation by the Authority, a carrier of household goods must notify the customer in writing of the scope of the standard liability coverage provided and the availability of additional coverage.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.335  Carriers of household goods: Bill for payment. (NRS 706.171, 706.443)

     1.  Upon the completion of a shipment of household goods, the authorized carrier shall present to the person paying for the shipment the original bill for payment.

     2.  The bill must show:

     (a) The name and address of the carrier.

     (b) The names of the consignor and consignee.

     (c) The points of origin and destination.

     (d) The date and time the shipment was received by the carrier.

     (e) The date and time of arrival of the shipment at its destination.

     (f) The date of the bill.

     (g) The weight of the shipment, if applicable.

     (h) The route over which the household goods were transported, the name of the point of transfer and the name of each carrier participating in the transportation.

     (i) The numbers of the vehicles which transported the household goods.

     (j) An adequate description of the property transported, including the number of items carried.

     (k) The rate charged for the service.

     (l) Any other charge incident to the transportation.

     (m) A statement that the carrier’s rates are subject to regulation by the Authority.

     (n) Any other information required by the Authority.

     [Pub. Service Comm’n, Gen. Order 5 Rule 317, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002)

     NAC 706.340  Limitation on schedules for carriers operating on call. (NRS 706.171)  A common or contract motor carrier authorized to have an on-call operation over an irregular route shall not establish any schedule that would indicate service along a regular route or between fixed terminals unless otherwise authorized to do so by the Authority.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.342  Inclusion of certain geographical points in tariffs. (NRS 706.171)  An authorized carrier shall include in his or her filed tariff a list of those points within the authorized carrier’s area of operation where his or her equipment is based or from which he or she computes hourly charges or charges for mileage. Such points may be limited by the carrier’s certificate, permit or license.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.345  Tariffs and orders for scenic tours. (NRS 706.171)

     1.  A common motor carrier authorized to conduct scenic tours shall file with the Authority a tariff showing all applicable per capita fares and hourly rates for each tour offered.

     2.  A common motor carrier authorized to conduct scenic tours shall not render the service until an order has been prepared by the carrier stating:

     (a) The name of the person or group who contracted for the service;

     (b) The date and time when the service is to be rendered;

     (c) The route to be traversed; and

     (d) The points of interest to be visited.

     3.  A copy of the order must be carried on the motor vehicle for inspection during the period of the service and maintained in the files of the carrier for at least 3 years.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002)

     NAC 706.348  Provision of airport transfer service. (NRS 706.171)

     1.  Airport transfer service may be provided only by a common motor carrier authorized to provide such a service, on the basis of charging individual fares to persons who appear personally and request the service. The service may be provided to, from or between airports. The fare for airport transfer service must include any charge for baggage carried by a passenger.

     2.  A common motor carrier providing airport transfer service may, before providing the service, require passengers to wait a reasonable period in order to board a stated minimum number of passengers on a vehicle.

     3.  Round trip tickets may be sold to individual passengers.

     4.  Delayed baggage or cargo may not be transported by a common motor carrier providing airport transfer service.

     5.  No group of persons may acquire exclusive use of a vehicle used for airport transfer service.

     6.  The transportation of each passenger must be on the basis of whoever requests the service first, is served first.

     7.  Airport transfer service must either begin or terminate at an airport which is within the common motor carrier’s service territory.

     (Added to NAC by Pub. Service Comm’n, eff. 11-15-88)

     NAC 706.352  Multiple charters: Payment for each individual charter service by bus or charter service by limousine. (NRS 706.171)

     1.  Multiple charters may not be performed unless the authorized carrier is paid for each individual charter service by bus or charter service by limousine.

     2.  A broker who sells or resells multiple charters shall pay the carrier on the basis of each individual charter service by bus or charter service by limousine provided.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.353  Provision of charter service by limousine. (NRS 706.171)

     1.  Only a common motor carrier authorized to provide charter service by limousine may provide such service, but no such service may be provided until a charter order is prepared.

     2.  Except as otherwise provided in subsection 3, a charter service by limousine may not be operated over the same routes or to the same points so frequently as to constitute a regularly scheduled route or service.

     3.  A charter service by limousine may be operated over the same routes or to the same points in the form of a shuttle service.

     [Pub. Service Comm’n, Gen. Order 5 part Rule 116, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R078-98, 1-28-99; R040-02, 9-20-2002; R090-05, 12-29-2005)

     NAC 706.354  Charter orders. (NRS 706.171)

     1.  A charter order must include:

     (a) The name of the person or group who contracted for the service.

     (b) The date of the request for service.

     (c) The date on which the service will be provided.

     (d) The approximate number of passengers.

     (e) The route.

     (f) The itinerary.

     (g) The charge for the service.

     (h) An identification of the equipment to be used.

     2.  A copy of the charter order must be:

     (a) Carried on the vehicle and be available for inspection during the period of the service; and

     (b) Maintained in the files of the carrier for 3 years.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.355  Charges for charter service by bus and charter service by limousine. (NRS 706.171)  An authorized carrier who provides charter service by bus or charter service by limousine shall not charge a per capita fare for that service. Passengers must be transported under a single contract for a specified act of transporting, at a specific time and for a specific sum, as shown in the carrier’s tariff.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

     NAC 706.3555  Carrier authorized to provide charter service by limousine: Fuel surcharge. (NRS 706.171, 706.321)

     1.  In addition to the rates and fares included in the tariff on file with the Authority, a carrier authorized to provide charter service by limousine may charge and collect from the carrier’s passengers a fuel surcharge in an amount determined pursuant to this section.

     2.  A carrier authorized to provide charter service by limousine who charges and collects a fuel surcharge shall compute the amount of the fuel surcharge on an hourly basis in accordance with the following table:

 


Fuel Price:

Surcharge per Hour:

$2.25-2.74

$2.00

$2.75-3.24

$3.00

$3.25-3.74

$4.00

$3.75-4.24

$5.00

$4.25-4.74

$6.00

$4.75-5.24

$7.00

$5.25-5.74

$8.00

$5.75-6.24

$9.00

$6.25-6.74

$10.00

 

 

     3.  The minimum surcharge pursuant to subsection 2 is an amount equal to the appropriate surcharge for 1 hour as determined from the table set forth in subsection 2. Periods of more than 1 hour may be charged in increments of one-half hour.

     4.  For the purposes of the table set forth in subsection 2, the fuel price must be determined in the following manner:

     (a) Except as otherwise provided in paragraph (c), for a limousine which does not use diesel fuel, the fuel price is an amount equal to the retail price per gallon of regular fuel effective for the 25th calendar day of the immediately preceding month according to the United States Department of Energy, Energy Information Administration survey on Weekly Retail Gasoline and Diesel Prices, Regular Grade - West Coast (PADD 5).

     (b) For a limousine which uses diesel fuel, the fuel price is an amount equal to the retail price per gallon of diesel effective for the 25th calendar day of the immediately preceding month according to the United States Department of Energy, Energy Information Administration survey on Weekly Retail Gasoline and Diesel Prices, Diesel, All Types - West Coast (PADD 5).

     (c) For a limousine which uses propane fuel, the fuel price is an amount equal to the average retail price per gallon of propane according to the United States Department of Energy, Office of Energy Efficiency & Renewable Energy Alternative Fuel Price Report, West Coast, effective on the first day of the first month following each quarterly publication, available on the Internet website of the United States Department of Energy, Office of Energy Efficiency & Renewable Energy at https://www.afdc.energy.gov/fuels/prices.html.

     5.  The fuel prices described in paragraphs (a) and (b) of subsection 4 may be obtained by calling the United States Department of Energy, Energy Information Administration at (202) 586-8800 or on the Internet website of the United States Department of Energy, Energy Information Administration at www.eia.doe.gov.

     6.  A carrier authorized to provide charter service by limousine who intends to charge and collect a fuel surcharge pursuant to this section shall include in its tariff on file with the Authority the table and rules set forth in this section.

     (Added to NAC by Nev. Transportation Auth. by R111-10, eff. 12-16-2010; A by R061-13, 1-16-2015; R091-18, 12-19-2018)

     NAC 706.356  Interruption of service. (NRS 706.171)

     1.  Except as otherwise provided in subsection 3, a common motor carrier who is subject to the provisions of NAC 706.010 to 706.4019, inclusive, shall not interrupt any service established pursuant to the provisions of NRS 706.011 to 706.791, inclusive, for more than 48 hours in any 180-day period without filing a petition and obtaining an order granting the petition from the Authority. The Authority will give public notice and, if a protest is filed, hold a hearing on the petition before granting the petition. The Authority may hold a hearing on the petition if no protests are filed. If the Authority does not act on the petition within 45 days after its filing, the petitioner may temporarily suspend operations until a final order is entered by the Authority.

     2.  A carrier who interrupts such service for less than 48 hours must provide notice to the Authority if the service being interrupted is the transportation of passengers. A notice required pursuant to this subsection must include, without limitation, the justification for the interruption of service. Financial or economic hardship may not be used to justify such an interruption. An interruption of less than 48 hours may not be renewed or extended unless the carrier files a petition and obtains an order in accordance with subsection 1.

     3.  If an interruption of service for more than 48 hours is caused by an unforeseeable event which is beyond the control of the carrier, the carrier must provide written notice to the Authority within 24 hours after the event. If service is not resumed within 10 days after such an interruption, the carrier must file a petition in accordance with subsection 1.

     4.  An order of the Authority granting the temporary interruption of service expires 180 days after the date on which the petition was filed. If the carrier has not resumed service on a permanent basis upon the expiration of such an order, the staff of the Authority shall, within 30 days after the expiration of the order, forward a recommendation to the Authority stating whether the Authority should issue an order to show cause why the certificate of public convenience and necessity of the carrier should not be revoked.

     [Pub. Service Comm’n, Gen. Order 5 Rule 211, eff. 12-1-62] — (NAC A 9-1-87; 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.359  Temporary transfer of operating rights. (NRS 706.171)

     1.  A temporary transfer of operating rights may be approved if the Authority finds it is in the public interest.

     2.  Applicants who seek approval of a temporary transfer of operating rights for a limited period, whether by lease, operating contract or otherwise, must state in their application the circumstances which makes the transfer necessary, the specified period for which the transfer is sought, the consideration for the transfer, the time and method of payment and that the applicants have agreed in writing that all operating rights involved in the transaction revert to the transferor at the expiration of the term, or upon a discontinuance of operations by the transferee at any time before the expiration of the term. In case of reversion, the transferor shall give immediate notice to the Authority. It must be further stipulated by the applicants that the transferee will be responsible for furnishing all reports required by the Authority.

     3.  Unless unusual circumstances are involved, an application for the transfer of operating rights for a limited time will not be approved for a period of less than 30 days, nor longer than 2 years, during which time the parties will be expected to consider and determine whether they want to enter into a permanent transaction of sale and purchase of the rights. Nothing in this section may be construed as approving a sale and purchase of operating rights in advance of an application.

     [Pub. Service Comm’n, Gen. Order 5 Rule 219, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.360  Use of vehicles beyond scope of authority prohibited. (NRS 706.171)  The vehicles of an authorized carrier must not be used for transportation services beyond the scope of the authority of that carrier, even if the services are resold by a broker.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.361  Compensation for services of driver. (NRS 706.171)  A person employed by an authorized carrier to drive a vehicle shall not accept any form of compensation for that service from any person except that carrier or a passenger in the vehicle.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

Limousine Drivers

     NAC 706.3611  Prohibited acts. (NRS 706.171)  A driver of a limousine:

     1.  Shall not divert or attempt to divert a prospective customer from any commercial establishment.

     2.  Except as authorized by the driver’s employer or the Authority, shall not allow any other person within his or her limousine unless that person is a passenger who is being transported for a fare, or the guest of such a passenger.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.3612  Hours of service. (NRS 706.171, 706.173, 706.692)

     1.  A driver of a limousine shall not work a shift longer than 12 consecutive hours unless the driver is involved in a charter or a trip that commenced within a reasonable period before the end of the driver’s shift.

     2.  Notwithstanding any provision of this section to the contrary, a driver of a limousine shall not under any circumstances work longer than 16 hours within a period of 24 consecutive hours.

     3.  A driver of a limousine who has completed a shift of 12 hours or more:

     (a) Shall not resume driving; and

     (b) Must not be knowingly allowed or required by his or her employer to resume driving,

Ê unless the driver has been off duty for at least 8 consecutive hours.

     4.  Except as otherwise provided in subsection 1, a certificate holder shall not knowingly require or allow any driver of a limousine employed by the certificate holder to work longer than 12 consecutive hours.

     5.  A certificate holder shall provide an appropriate and accurate method for tracking the hours that his or her drivers work. The method must be approved by the Authority before use by the certificate holder.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

General Provisions for Operating and Leasing Taxicabs

     NAC 706.3613  Applicability. (NRS 706.171)  Except as otherwise provided in NAC 706.3745, the provisions of NAC 706.3613 to 706.3763, inclusive, apply to any county for whom regulation by the Taxicab Authority is not required pursuant to NRS 706.881.

     (Added to NAC by Pub. Service Comm’n, eff. 5-5-94; A by Transportation Serv. Auth. by R078-98, 1-28-99; R141-05, 5-4-2006; A by Nev. Transportation Auth. by R111-10, 12-16-2010)

     NAC 706.3615  Annual fee for operation. (NRS 706.171, 706.471)  The Authority will charge an annual fee pursuant to NRS 706.471 of $75 for each taxicab operated.

     (Added to NAC by Pub. Service Comm’n, eff. 12-16-91; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002)

     NAC 706.362  Posting schedule of rates and map of zones; display of name and city of carrier. (NRS 706.171)

     1.  A person holding a certificate to operate a taxicab shall post in the vehicle a schedule of the rates based on zones or mileage or any other rate approved by the Authority for the operation of the vehicle. The schedule must be clearly readable by all occupants of the taxicab. If the vehicle is operated under a tariff based on zones, there must be posted within that vehicle a map clearly visible to occupants in the rear showing the territory served with the zones outlined and the applicable fares stated.

     2.  The name or trade name of the carrier and the city or town from which the carrier is authorized to operate under its certificate must be painted on each side of a taxicab. A trade name may not be used unless it is first approved by the Authority.

     [Pub. Service Comm’n, Gen. Order 5 Rules 232 & 233, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.363  Display of informational placard; enforcement. (NRS 706.171)

     1.  A certificate holder shall display in a conspicuous place inside each taxicab which the certificate holder is authorized to operate a placard at least 5 inches by 7 inches in size which contains the following information:

 

IMPORTANT

 

You are riding in a (name of taxicab company) vehicle. Please note the company name and the unit number of this vehicle. This information is important if you leave property in this vehicle or wish to file a commendation or complaint with the Nevada Transportation Authority at (702) 486-3303 or through its website at http://www.nta.nv.gov.

 

     2.  Any taxicab found by the Authority to be in violation of this section will be placed out of service and must not be put back into service until it is inspected and approved by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R141-05, eff. 5-4-2006)

     NAC 706.365  Denial of service; passengers; change of route. (NRS 706.171)

     1.  A person may not be denied service by a taxicab merely because he or she desires transportation in a direction other than that in which the driver desires to operate or to a destination different from that desired by the driver. A driver may refuse to transport a person if:

     (a) The person refuses to state with specificity his or her intended destination or requests a change of destination to an inexact location;

     (b) The person acts in a disorderly manner, which includes, without limitation, the use of:

          (1) Hostile or offensive gestures; or

          (2) Indecent or offensive language;

     (c) The driver has a reasonable suspicion that the person is concealing a weapon or other dangerous object under his or her clothing; or

     (d) The person requests a destination that is outside of the area within which the driver is able to communicate with the central dispatch facility described in NAC 706.3743.

     2.  No person other than the driver may be allowed within any taxicab unless that person is a passenger who is actually being transported and is paying a fare, unless that person is another taxicab driver being transported to or from his or her shift as a taxicab driver.

     3.  Passengers in a taxicab must have the exclusive use of the vehicle while being transported.

     4.  A driver shall not, while traveling to the destination of a passenger, take a route that is longer than necessary, unless such a route is requested by the passenger.

     [Pub. Service Comm’n, Gen. Order 5 Rule 228, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R078-98, 1-28-99, eff. 5-1-99)

     NAC 706.368  Territory served by driver. (NRS 706.171)  A certificate holder shall not direct any driver to serve any specific area different from the territory authorized under that certificate and for which a tariff has been filed with and approved by the Authority.

     [Pub. Service Comm’n, Gen. Order 5 Rule 229, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99)

     NAC 706.371  Control by certificate holder; prohibited sales and leases. (NRS 706.171, 706.475)

     1.  Except as otherwise provided in NAC 706.208 and 706.375, a taxicab must be registered in the name of the certificate holder. The holder may not enter into any agreement, lease or arrangement for the payment of a commission if he or she does not have full and complete control of the vehicle at all times.

     2.  A certificate holder shall not:

     (a) Sell, contract to sell or mortgage a taxicab to another person;

     (b) Lease a taxicab to another person unless the lease agreement conforms to the provisions of NRS 706.473 and NAC 706.3753; or

     (c) Lease a motor vehicle to a driver for use as a taxicab.

     3.  Every driver of a taxicab must be:

     (a) A certificate holder;

     (b) The employee of a certificate holder; or

     (c) An independent contractor who has entered into a lease agreement with a certificate holder pursuant to NRS 706.473.

     [Pub. Service Comm’n, Gen. Order 5 Rules 226 & 227, eff. 12-1-62] — (NAC A 9-1-87; 5-5-94; A by Transportation Serv. Auth. by R078-98, 1-28-99)

     NAC 706.374  Solicitation of bus passengers prohibited. (NRS 706.171)  No certificate holder and no employee of the certificate holder may at any time solicit persons waiting at bus stops.

     [Pub. Service Comm’n, Gen. Order 5 Rule 231, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R078-98, 1-28-99)

     NAC 706.3741  “TX” plates; enforcement. (NRS 706.171)

     1.  Upon receipt from a certificate holder of the fee for the commencement of operation of a taxicab required pursuant to NRS 706.471, the Authority will issue to the certificate holder a plate that identifies the taxicab for which the plate is issued. The Authority will ensure that the plate is imprinted with a unique number preceded by the letters “TX.”

     2.  The certificate holder:

     (a) Shall ensure that the plate is affixed to the right side of the trunk lid of the taxicab that the plate identifies.

     (b) Shall not allow a taxicab owned by the certificate holder to be operated unless the plate is affixed in the manner described in paragraph (a).

     (c) Shall return to the Authority all plates with the designation “TX” that are not in use.

     3.  If the plate is lost or stolen, the certificate holder shall:

     (a) Notify the Authority of that fact; and

     (b) Except as otherwise provided in this section, pay to the Authority an amount equal to the annual fee prescribed in NAC 706.3615 for replacement of the plate. The Authority will prorate the fee for a replacement plate if the plate is issued for less than a full calendar year.

     4.  If the Authority determines that a taxicab is being operated without the plate required pursuant to this section, the Authority will cause the taxicab to be withdrawn from service. The taxicab must not be placed back in service until the plate or a replacement plate has been obtained and affixed as required pursuant to subsection 2.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99; R040-02, 9-20-2002)

     NAC 706.3742  Cruising lights; unit designation numbers; certificate numbers; insignia; color scheme; enforcement. (NRS 706.171)

     1.  With respect to each taxicab that a certificate holder is authorized to operate, the certificate holder shall:

     (a) Equip the taxicab with a cruising light which has been approved by the Authority, and which must be attached to the roof of the taxicab and illuminated during the hours of darkness. The cruising light is different than the emergency light described in NAC 706.3744.

     (b) Display the unit number of the taxicab on the sides of both front fenders and on the left side of the trunk lid of the taxicab. The unit numbers in these three locations must be displayed in plain view in:

          (1) Bold block letters not less than 3 inches in height; and

          (2) A color that contrasts with the color of the taxicab.

     (c) Display within the taxicab in a location that is visible plainly to each passenger within the taxicab:

          (1) The telephone number of the certificate holder; and

          (2) The unit number of the taxicab.

     (d) Display the number of the certificate of the certificate holder on both of the rear fenders of the taxicab, at a point that is midway between the top and bottom of the fender and closest to the rear of the taxicab. The number of the certificate must be displayed as “CPCN,” followed immediately by the number.

     2.  With respect to a taxicab or fleet of taxicabs that a certificate holder is authorized to operate, the certificate holder shall obtain approval from the Chair or a person designated by the Chair for:

     (a) The color scheme of the taxicab or fleet;

     (b) The insigne displayed on the taxicab or fleet;

     (c) The design of the cruising light on the taxicab or fleet; and

     (d) The assignment of a unit designation number to each taxicab,

Ê to ensure that those items do not conflict with those of another certificate holder.

     3.  If the Authority determines that a certificate holder has violated any provision of this section, the Authority will cause the taxicab in regard to which the violation occurred to be withdrawn from service. A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority inspects the taxicab and verifies that the violation has been corrected.

     (Added to NAC by Transportation Serv. Auth. by R078-98, 1-28-99, eff. 8-1-99)

     NAC 706.3743  Central dispatch facility; equipment for communication; requests by telephone for service; enforcement. (NRS 706.171, 706.173, 706.475)

     1.  A certificate holder shall:

     (a) Establish and maintain a central dispatch facility which must be staffed and equipped in such a manner that the certificate holder or an employee thereof may, on a 24-hour basis, communicate with and dispatch the taxicabs that the certificate holder is authorized to operate; and

     (b) Ensure that each taxicab which the certificate holder is authorized to operate is equipped with:

          (1) A two-way radio; or

          (2) A computer or other electronic device which the driver of the taxicab may use to communicate with the central dispatch facility.

     2.  The two-way radio, computer or other electronic device required pursuant to subsection 1 must be turned on and audible whenever the taxicab is in service.

     3.  A certificate holder shall, within the limits of his or her certificate, provide reasonable service to persons who request by telephone that the certificate holder provide service to them.

     4.  If the Authority determines that a certificate holder has violated any provision of this section, the Authority:

     (a) Will cause the taxicab in regard to which the violation occurred to be withdrawn from service; and

     (b) May impose upon the certificate holder an administrative fine pursuant to NRS 706.771.

Ê A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority inspects the taxicab and verifies that the violation has been corrected.

     (Added to NAC by Transportation Serv. Auth. by R078-98, 1-28-99, eff. 5-1-99)

     NAC 706.3744  Equipment to indicate driver requires assistance; enforcement. (NRS 706.171, 706.173, 706.475)

     1.  A certificate holder shall ensure that each taxicab which he or she is authorized to operate is equipped with:

     (a) A green light which can be activated to indicate that the driver of the taxicab requires emergency assistance and which must be located on the roof of the taxicab; and

     (b) A switch which can be used by the driver to activate the light described in paragraph (a) and which must not be visible to passengers riding in the taxicab.

     2.  The driver of a taxicab may activate the green light only during an emergency in which the driver requires assistance.

     3.  If the Authority determines that a certificate holder has failed to equip a taxicab as required pursuant to this section, the Authority:

     (a) Will cause the taxicab in regard to which the violation occurred to be withdrawn from service; and

     (b) May impose upon the certificate holder an administrative fine pursuant to NRS 706.771.

Ê A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority inspects the taxicab and verifies that the violation has been corrected.

     (Added to NAC by Transportation Serv. Auth. by R078-98, 1-28-99, eff. 8-1-99; R040-02, 9-20-2002)

     NAC 706.3745  Requirements for vehicles placed into service for first time in certain counties; exemption; enforcement. (NRS 706.171, 706.173, 706.475)

     1.  In addition to the requirements set forth in NAC 706.379, and except as otherwise provided in subsection 2, a certificate holder that is authorized to operate taxicabs between points and places within a county whose population is 100,000 or more but less than 700,000 shall ensure that each vehicle which the certificate holder places into service as a taxicab for the first time:

     (a) Is new; or

     (b) Has been driven less than 50,000 miles.

     2.  The provisions of subsection 1 do not apply to a certificate holder that is authorized to operate taxicabs only in areas within the county which are located outside of the city limits of any city whose population is 60,000 or more.

     3.  Except as otherwise provided in subsection 7, if a certificate holder places a new vehicle into service as a taxicab, the vehicle must not be used as a taxicab for more than 72 months after the date on which the vehicle was placed into service.

     4.  Except as otherwise provided in subsection 7, if a certificate holder places a vehicle that has been driven less than 50,000 miles into service as a taxicab for the first time, the vehicle must not be used as a taxicab for more than 60 months after the date on which the vehicle was placed into service.

     5.  Upon the receipt of a petition from a certificate holder, the Authority may exempt from the requirements of this section up to 10 percent of the vehicles of the fleet of the certificate holder which are:

     (a) Restored theme or antique vehicles; or

     (b) Manufactured in a foreign country and not used commonly within the United States in the business of transporting passengers for hire.

     6.  If a certificate holder places into service as a taxicab a vehicle that has been granted an exemption pursuant to subsection 5, the certificate holder shall, within 30 days after each date on which the vehicle completes 150,000 miles of operation as a taxicab:

     (a) Replace or rebuild the engine of the vehicle;

     (b) Inspect the brake drums of the vehicle and replace the brake drums if necessary; and

     (c) Inspect the frame of the vehicle for cracks and bends that are not intended to be part of the frame.

     7.  If a hybrid electric vehicle, as that term is defined in 40 C.F.R. § 86.1702-99, is acquired for use as a taxicab by a certificate holder, the period described in subsection 3 or 4 during which the hybrid electric vehicle may be operated as a taxicab is extended for an additional period of 24 months.

     8.  If the Authority determines that a certificate holder has violated any provision of this section, the Authority will:

     (a) Cause the taxicab in regard to which the violation occurred to be withdrawn from service; and

     (b) Impose upon the certificate holder an administrative fine pursuant to NRS 706.771.

Ê A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority inspects the taxicab and verifies that the violation has been corrected.

     (Added to NAC by Transportation Serv. Auth. by R078-98, 1-28-99, eff. 3-1-99; A by Nev. Transportation Auth. by R061-13, 1-16-2015)

     NAC 706.3746  Electronic taximeter; amber light; enforcement. (NRS 706.171)

     1.  A certificate holder shall equip each taxicab that the certificate holder is authorized to operate with an electronic taximeter. If the taximeter uses an “LED” or “LCD” display, all phases of the “LED” or “LCD” digits must work properly.

     2.  The face of the taximeter must be of sufficient transparency and situated in such a location that the fare recording device can be read by any passenger in the taxicab and must not be obstructed. Numerals on the face of a taximeter must be displayed in a color that allows the numerals to be read from outside the taxicab.

     3.  A certificate holder shall equip each taxicab that the certificate holder is authorized to operate with at least one amber light which is located on the roof of the taxicab and is plainly visible. This light must connect to a contact switch attached to the taximeter and must illuminate automatically when the taximeter is not in operation. This light must operate independently from the cruising light described in NAC 706.3742 and is considered part of the taximeter.

     4.  In addition to the amber light described in subsection 3, each electronic taximeter must be connected to an amber light located in the rear window of the taxicab and the light must be visible through all windows of the taxicab. This light must be visible during the daylight from a distance of 100 feet. This light must illuminate automatically when the taximeter is not in operation and is considered part of the taximeter.

     5.  If the Authority determines that a certificate holder has failed to equip or maintain a taxicab as required pursuant to this section, the Authority will:

     (a) Cause the taxicab in regard to which the violation occurred to be withdrawn from service; and

     (b) Impose upon the certificate holder an administrative fine pursuant to NRS 706.771.

Ê A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority inspects the taxicab and verifies that the violation has been corrected.

     (Added to NAC by Transportation Serv. Auth. by R078-98, 1-28-99, eff. 5-1-99)

     NAC 706.3747  Trip sheets; enforcement. (NRS 706.171) 

     1.  Except as otherwise provided in this subsection, a certificate holder shall require the driver of each taxicab that the certificate holder is authorized to operate to keep a daily trip sheet in a form prescribed by the Authority. The daily trip sheet may be kept in a different form if the certificate holder submits the alternative form to the Authority and the Authority approves that form.

     2.  A driver shall record on the trip sheet:

     (a) At the beginning of each shift:

          (1) The driver’s name;

          (2) The unit number of his or her taxicab;

          (3) The time stamp required by subsection 5 of NAC 706.3761 to indicate the time at which the shift began; and

          (4) The odometer reading of the taxicab.

     (b) During each shift:

          (1) The time, place of origin, requested destination and actual destination, if different from the requested destination, of each trip; and

          (2) The number of passengers and amount of fare for each trip.

     (c) At the end of each shift:

          (1) The time stamp required by subsection 5 of NAC 706.3761 to indicate the time at which the driver’s shift ended; and

          (2) The odometer reading of the taxicab.

     3.  A certificate holder shall furnish a trip sheet form for each shift during which a taxicab is operated by a driver.

     4.  A driver who works for the certificate holder on commission or as an employee shall submit to the certificate holder a completed trip sheet at the end of each shift of that driver.

     5.  A driver who is an independent contractor shall submit to the certificate holder at the end of each week in which he or she worked at least one shift a completed trip sheet for each shift worked by that driver during that week.

     6.  A certificate holder shall retain each completed trip sheet until the end of the calendar year of the year immediately succeeding the year in which the trip sheet was completed. The certificate holder shall make such trip sheets available for inspection by the Authority upon request.

     7.  If the Authority determines that a taxicab is being operated without a trip sheet in violation of this section, the Authority will cause the taxicab in regard to which the violation occurred to be withdrawn from service for a minimum of 24 hours. A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority verifies that the certificate holder has furnished a trip sheet for that taxicab.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99; A by Nev. Transportation Auth. by R111-10, 12-16-2010)

     NAC 706.3748  Violent crime against driver on duty; notification of certificate holders and Authority; dissemination of information regarding crime. (NRS 706.171, 706.173, 706.475)

     1.  If the driver of a taxicab is the victim of a violent crime while on duty, the certificate holder who is authorized to operate the taxicab shall:

     (a) As soon as is reasonably practicable after becoming aware of the crime, notify all certificate holders authorized to operate taxicabs within the county in which the crime occurred regarding the commission of the crime, including all relevant details pertaining thereto; and

     (b) Within 24 hours or on the next business day after becoming aware of the crime, whichever is sooner, notify the Authority regarding the commission of the crime, including all relevant details pertaining thereto.

     2.  A certificate holder who receives notification of the commission of a violent crime pursuant to this section shall, as soon as is reasonably practicable thereafter, provide the information regarding the crime, including all relevant details pertaining thereto, to each:

     (a) Dispatch operator employed by the certificate holder;

     (b) Person employed by the certificate holder as the driver of a taxicab; and

     (c) Person who leases a taxicab from the certificate holder pursuant to NRS 706.473.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.3749  Crashes. (NRS 706.171, 706.173, 706.475)  If a taxicab is involved in a crash, the certificate holder who is authorized to operate the taxicab shall:

     1.  Within 24 hours or on the next business day after becoming aware of the crash, whichever is sooner, notify the Authority regarding the crash; and

     2.  Within 3 business days after the taxicab is placed back in service following the crash, make the taxicab available to the Authority or a designee of the Authority for inspection.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.375  Lease of vehicle for use as taxicab. (NRS 706.171)

     1.  A common motor carrier authorized to operate a taxicab shall not lease any vehicle which it uses as a taxicab without prior approval by the Chair or his or her designee.

     2.  A carrier must submit a request for the approval of such a lease to the Authority at least 10 working days before the execution of the lease. The Chair or his or her designee shall approve or disapprove the lease within 10 working days after receiving the request for the approval of the lease. If the Chair or his or her designee does not approve or disapprove the lease within 10 working days after receiving the request for approval of the lease, the lease shall be deemed to be approved.

     3.  The Chair or his or her designee shall approve such a lease if:

     (a) The vehicle is leased for not more than 14 days;

     (b) The vehicle will be used only in an operation authorized by the lessee’s certificate;

     (c) Including the vehicles to be leased by the carrier under the lease:

          (1) Not more than one-half of the carrier’s vehicles are leased vehicles; and

          (2) The total number of vehicles to be operated by the carrier does not exceed the number of vehicles the carrier is authorized to operate pursuant to its operating authority;

     (d) The driver of the leased vehicle is an employee of the motor carrier and has no ownership interest in the vehicle; and

     (e) The carrier is able to demonstrate to the satisfaction of the Chair or the person designated by the Chair that the carrier needs to increase the size of its fleet on a temporary basis, including, without limitation, facts which indicate that the carrier expects to experience:

          (1) An increase in customer demand; or

          (2) A decrease in the size of the permanent fleet of the carrier.

     4.  If a lease is approved pursuant to this section:

     (a) A copy of the lease must be submitted to the Authority not later than the date on which the lease becomes effective; and

     (b) A copy of the lease and a copy of the approval of the lease must be:

          (1) Carried in the vehicle during the period of the lease; and

          (2) Maintained by the carrier for a minimum of 3 years.

     5.  The carrier shall not lease vehicles on more than 45 days in any calendar year.

     6.  The provisions of this section do not apply to a lease agreement entered into pursuant to NRS 706.473.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 5-5-94; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002)

     NAC 706.3751  Requirements for employee or independent contractor who drives taxicab; list of persons not qualified to drive taxicab. (NRS 706.171, 706.173, 706.462, 706.475)

     1.  In addition to the applicable requirements set forth in 49 C.F.R. §§ 391.51, 392.2, 392.4, 392.5 and 392.9 and 49 C.F.R. Parts 390, 393 and 397, a certificate holder shall not allow an employee or independent contractor of the certificate holder to drive a taxicab that the certificate holder is authorized to operate unless the employee or independent contractor:

     (a) Is at least 21 years of age and has held for at least 30 days a valid Nevada driver’s license or is a border state employee, as that term is defined in NRS 483.035;

     (b) Possesses a valid driver’s permit issued by the Authority;

     (c) Provides to the certificate holder, on or before the date on which the employee becomes employed by the certificate holder as the driver of a taxicab or the independent contractor begins to lease a taxicab from the certificate holder pursuant to NRS 706.473:

          (1) A certificate from a licensed physician which demonstrates that the employee or independent contractor is physically qualified to operate a commercial motor vehicle in accordance with 49 C.F.R. § 391.43; and

          (2) A copy of the driving record of the employee or independent contractor which is obtained from the Department and which demonstrates that the employee or independent contractor has not, within the 3 years immediately preceding the date on which the employee becomes employed by the certificate holder as the driver of a taxicab or the independent contractor begins to lease a taxicab from the certificate holder pursuant to NRS 706.473:

               (I) Been convicted of driving under the influence of an intoxicating liquor or a controlled substance;

               (II) Been convicted of reckless driving;

               (III) Been convicted of failing to stop and remain at the scene of a crash; or

               (IV) Failed to keep a written promise to appear in court for any offense; and

     (d) Within the 3 years immediately preceding the date on which the employee or independent contractor submitted an application to the certificate holder to drive a taxicab:

          (1) Has not failed to appear for a hearing before the Authority which resulted in the employee being found to have violated a provision of this chapter or chapter 706 of NRS;

          (2) Has not been found by the Authority to have violated the provisions of this chapter or chapter 706 of NRS more than five times; and

          (3) Has not failed to pay on or before the due date any fine assessed against the employee by the Authority.

     2.  Each employee or independent contractor shall update annually the documents required pursuant to paragraph (c) of subsection 1 and submit the updated documents to the certificate holder.

     3.  A certificate holder shall retain a copy of each document that the employee or independent contractor submitted to the certificate holder pursuant to this section until 3 years after the employee’s employment has terminated or the independent contractor’s lease has expired.

     4.  The Authority will create and maintain a list of persons who are not qualified to drive a taxicab pursuant to paragraph (d) of subsection 1.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R111-10, 12-16-2010; R012-12, 6-29-2012; R060-13, 12-23-2013, eff. 1-1-2014)

     NAC 706.3752  Leasing of taxicab to independent contractor: Security deposit. (NRS 706.171, 706.475) 

     1.  A certificate holder may, as a condition of leasing a taxicab to an independent contractor, require the independent contractor to deposit money with the certificate holder in an amount sufficient to secure the return of the taxicab in good condition.

     2.  If a certificate holder collects a security deposit pursuant to subsection 1, the certificate holder shall ensure that the security deposit is maintained in an account separate from the account in which the operating capital of the certificate holder is maintained.

     3.  A certificate holder may deduct or retain money from a security deposit to make repairs to the taxicab for which the deposit was collected. The certificate holder must account for money that the certificate holder deducts or retains from the security deposit of the independent contractor with receipts that evidence repairs to the taxicab in an amount equal to the money deducted or retained.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.3753  Leasing of taxicab to independent contractor: Requirements for lease agreement; enforcement. (NRS 706.171, 706.475)

     1.  Each lease agreement entered into by a certificate holder and an independent contractor pursuant to NRS 706.473 must:

     (a) Be maintained by the certificate holder.

     (b) Be in writing and in a form approved by the Authority.

     (c) Identify the use to be made of the taxicab by the independent contractor and the consideration to be received by the certificate holder. The use to be made of the taxicab must conform to the authority granted by the certificate to operate the taxicab.

     (d) Be signed by each party, or his or her representative, to the agreement.

     (e) Specifically state that the independent contractor is subject to all laws and regulations relating to the operation of a taxicab which have been established by the Authority and other regulatory agencies and that a violation of those laws and regulations will breach the agreement.

     (f) Specifically state that the certificate holder is responsible for maintaining:

          (1) All required insurance associated with the taxicab and the service which is the subject of the agreement in accordance with NAC 706.191;

          (2) A file which contains the qualifications of the independent contractor to drive the taxicab; and

          (3) A file for records concerning the maintenance of the taxicab.

     (g) Specifically state that the lease agreement does not relieve the certificate holder from any of his or her duties or responsibilities set forth in this chapter and chapter 706 of NRS.

     (h) Specifically state that the taxicab provided pursuant to the lease agreement:

          (1) Will be painted with the name, insigne and certificate number of the certificate holder; and

          (2) Is in a good mechanical condition that will meet the requirements for operating taxicabs set forth by this State or the county or municipality in which the taxicab will be operated.

     (i) Specifically state that the independent contractor shall not transfer, assign, sublease or otherwise enter into an agreement to lease the taxicab to another person.

     (j) Specifically state that the independent contractor:

          (1) Shall not operate the taxicab for more than 12 hours in any 24-hour period; and

          (2) Shall return the taxicab to the certificate holder at the end of each shift to enable the certificate holder to comply with the provisions of NAC 706.380.

     (k) Contain any other provision which the Authority may determine to be necessary for the protection of the health and safety of members of the public.

     2.  If the Authority has reason to believe that a lease provision required by this section is being violated, the Authority may, after a hearing:

     (a) Impose an administrative fine pursuant to NRS 706.771;

     (b) Order the certificate holder or the independent contractor to cease and desist from action taken in violation of this section; or

     (c) Revoke or suspend the authority of the certificate holder to operate a taxicab to enter into a lease agreement pursuant to NRS 706.473.

     (Added to NAC by Pub. Service Comm’n, eff. 5-5-94; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; A by Nev. Transportation Auth. by R111-10, 12-16-2010)

     NAC 706.3754  Leasing of taxicab to independent contractor: Requirements for copy of lease agreement; enforcement. (NRS 706.171, 706.475)

     1.  A certificate holder who enters into an agreement to lease a taxicab to an independent contractor shall provide a copy of the agreement to the independent contractor after the agreement has been approved by the Authority pursuant to subsection 2 of NRS 706.473.

     2.  The independent contractor shall keep a copy of the lease agreement in the taxicab that the independent contractor is leasing from the certificate holder at all times during the duration of the lease.

     3.  If the Authority determines that a taxicab is being operated without a copy of the lease agreement in the taxicab in violation of this section, the Authority will cause the taxicab to be withdrawn from service for a minimum of 24 hours. A taxicab withdrawn from service pursuant to this subsection must not be placed back in service until the Authority verifies that the certificate holder has furnished a lease agreement for that taxicab to the independent contractor.

     (Added to NAC by Transportation Serv. Auth. by R078-98, eff. 1-28-99)

     NAC 706.3758  Taximeters: Inspection and seal; approval for use without seal; enforcement. (NRS 706.171)

     1.  A certificate holder shall not place a taxicab into passenger service at any time unless the taximeter has been:

     (a) Inspected and sealed by the Authority; or

     (b) Approved by the Authority for use without a seal.

     2.  If a certificate holder removes a seal affixed by the Authority, the certificate holder shall return the broken seal to the Authority.

     3.  Any taxicab found by the Authority to have:

     (a) A defective or inaccurate taximeter;

     (b) A taximeter that shows signs of having been tampered with; or

     (c) A taximeter with the seal removed, if a seal is required,

Ê must be placed out of service and may not be put back into service until inspected and approved by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.376  Drivers: Standards of conduct. (NRS 706.171, 706.173, 706.475)  During his or her shift, a driver of a taxicab:

     1.  Shall not engage in verbal arguments or acts of physical violence.

     2.  Shall refrain from backing into position in any taxicab stand.

     3.  Shall refrain from loading passengers at any establishment where a taxicab stand has been established unless the driver has been through the rotation of the stand. This provision does not apply when there are no taxicabs on the stand.

     4.  Shall not allow more than two passengers in the front seat of the driver’s taxicab and shall not allow more than five passengers in his or her taxicab at any one time.

     5.  Shall not knowingly operate a taxicab equipped with a faulty or inaccurate taximeter or a taximeter that shows signs of having been tampered with.

     6.  Shall not operate a taxicab in which the taximeter is not sufficiently illuminated or the face of the taximeter is obscured to the extent that the entire fare recording device cannot be easily seen by the passenger.

     7.  Shall not operate a taxicab in which the taximeter:

     (a) Does not have a properly attached seal as affixed by the Authority; or

     (b) Has not been approved by the Authority for use without a seal.

     8.  Shall not operate a taxicab that does not have properly affixed a valid “TX” plate as issued by the Authority.

     9.  Shall not operate a taxicab if the driver is suffering from any illness or physical or mental disorder that may impair his or her ability to operate a taxicab safely.

     10.  Shall not operate a taxicab while under the influence of any substances or drugs, including, without limitation, marijuana and alcohol, that may impair his or her ability to operate a taxicab safely.

     11.  Shall keep in his or her possession a complete and accurate trip sheet as prescribed in NAC 706.3747.

     12.  Shall not display or distribute any advertising within or on the driver’s taxicab that has not been authorized by his or her employer.

     13.  Shall not operate a taxicab without having in his or her possession a certificate from a licensed physician which is valid pursuant to the provisions of NAC 706.3751 and which demonstrates that the driver is physically qualified to operate a commercial motor vehicle in accordance with 49 C.F.R. § 391.43, as adopted by reference in NAC 706.2473.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by Nev. Transportation Auth. by R111-10, 12-16-2010; R091-18, 12-19-2018)

     NAC 706.3761  Drivers: Hours of service. (NRS 706.171, 706.173, 706.475, 706.692)

     1.  A driver of a taxicab shall not work a shift longer than 12 consecutive hours except when under a charter or a trip that commenced within a reasonable period before the end of the driver’s shift.

     2.  Notwithstanding any provision of this section to the contrary, a driver of a taxicab shall not under any circumstances work longer than 16 hours within a period of 24 consecutive hours.

     3.  A driver of a taxicab who has completed a shift of 8 hours or more:

     (a) Shall not resume driving; and

     (b) Must not be knowingly allowed or required by his or her employer to resume driving,

Ê unless the driver has been off duty for at least 8 consecutive hours.

     4.  Except as otherwise provided in subsection 1, a certificate holder shall not knowingly require or allow any driver of a taxicab to work longer than 12 consecutive hours.

     5.  A certificate holder shall provide an appropriate, accurate and operable time clock. The time clock must be approved by the Authority before its use, and the certificate holder shall require its drivers to time stamp their trip sheets at the beginning and end of each of their shifts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.3762  Drivers: Use of taxicab for crime. (NRS 706.171, 706.475)  A driver of a taxicab shall not willfully, knowingly or intentionally use the driver’s taxicab or his or her employment to facilitate the commission of a crime, or allow the use of his or her taxicab by another person as a means of facilitating the commission of a crime.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.3763  Drivers: Applicability of statutes and regulations. (NRS 706.171, 706.475, 706.692)  The Authority will deem that a driver of a taxicab who is operating a taxicab is on duty and working his or her shift and is subject to the provisions of this chapter and chapter 706 of NRS.

     (Added to NAC by Nev. Transportation Auth. by R111-10, eff. 12-16-2010)

Transportation of Hazardous Material

     NAC 706.377  Adoption and enforcement of federal regulations. (NRS 706.166, 706.171, 706.173)

     1.  The Department and the Authority hereby adopt by reference the regulations contained in 49 C.F.R. Parts 107, 171, 172, 173, 177, 178 and 180, as those regulations existed on January 2, 2002.

     2.  To enforce these regulations, enforcement officers and inspectors of the Department and the Authority may, during regular business hours, enter the property of a shipper or carrier to inspect his or her records, facilities and vehicles, including, without limitation, space for a cargo.

     3.  The volume containing 49 C.F.R. Parts 100 to 185, inclusive, is available from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, or by toll-free telephone at (866) 512-1800, at the price of $60.

     [Dep’t of Motor Veh., Motor Carrier Reg. § 1, eff. 2-4-82] — (NAC A by Dep’t of Motor Veh. & Pub. Safety and Pub. Service Comm’n, 8-26-86; 12-4-89; 5-15-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; A by Dep’t of Motor Veh. & Pub. Safety by R205-99, 2-1-2000; A by Transportation Serv. Auth. by R040-02, 9-20-2002)

Inspection and Maintenance

     NAC 706.379  Inspection of vehicles by carrier; standards for maintenance of vehicles; special equipment for certain vehicles; withdrawal of substandard vehicles. (NRS 706.171, 706.173)

     1.  A common or contract motor carrier authorized to operate a taxicab, traditional limousine, livery limousine, bus or other vehicle shall regularly inspect each vehicle operated and keep a record of the inspection as required pursuant to subsection 5 of NAC 706.381.

     2.  Except as otherwise provided in this section, each vehicle must be maintained in conformance with the following standards:

     (a) The system that comprises the front suspension must be in good repair and proper working order.

     (b) The engine and drivetrain of the vehicle, including other parts necessary to connect the engine and drivetrain to each other or to other parts of the vehicle, must be in good repair and proper working order so that, during normal operation, the engine does not die, miss, backfire or show noticeable loss of power.

     (c) The engine, drivetrain and accessories of the vehicle must not emit loud noises that disturb the passengers of or distract the driver of the vehicle.

     (d) The vehicle must be equipped with an air filter or adequate flame arrester covering the air intake of the fuel delivery system.

     (e) The vehicle must not pull to the left or the right or tend to drift under normal driving conditions.

     (f) The engine, drivetrain, radiator and other accessories must not allow a noticeable amount of fluid to leak.

     (g) The engine must not emit an excessive amount of smoke from the crankcase or system for exhaust.

     (h) Each window of the vehicle must be operable, free from obstruction and afford the driver a view that is unimpaired.

     (i) The linings of the brakes must be of sufficient thickness to prevent the metal portion of the brake shoe or pad from coming into contact with the brake drum or disc. Under normal braking conditions, the vehicle must not pull to the left or to the right and the wheels of the vehicle must not lock.

     (j) The vehicle must be equipped with systems for heating and air-conditioning that provide to passengers a reasonable level of comfort and which conform to reasonable standards of efficiency.

     (k) The vehicle must be equipped with seat belts which must be maintained in a clean and operable condition at all times.

     3.  In addition to the standards set forth in subsection 2, each taxicab that is placed into service after March 1, 1999, must be equipped with:

     (a) A mirror located on the outside of the front door on the passenger’s side of the taxicab.

     (b) A bar, rod or other support to maintain the lid of the trunk of the taxicab in an open position. One end of the bar, rod or support must be affixed permanently to the taxicab.

     (c) Straps to tie down the lid of the trunk.

     (d) Windows that are not tinted more darkly than recommended or specified by the manufacturer of the taxicab.

     4.  In addition to the standards set forth in subsections 2 and 3, each taxicab, traditional limousine and livery limousine that is placed into service after March 1, 1999, must be equipped with:

     (a) A lock on each door of the taxicab or limousine that may be operated remotely by the driver of the taxicab or limousine with controls located on the driver’s door or in another location within easy reach of the driver.

     (b) A lever, switch or other device which opens the trunk of the taxicab or limousine from inside the trunk.

     5.  In addition to the standards set forth in subsections 2, 3 and 4, each traditional limousine and livery limousine that is placed into service after March 1, 1999:

     (a) Must be certified by its manufacturer as suitable for use as a traditional limousine or livery limousine, as appropriate, if the manufacturer makes such certifications; and

     (b) Must have been modified for use as a traditional limousine or livery limousine, as appropriate, by a builder of coaches or other modifier of motor vehicles who is certified as such by the manufacturer of the vehicle, if the manufacturer makes such certifications.

     6.  A restored theme or antique vehicle is not required to meet the standards set forth in paragraph (j) of subsection 2 or subsection 4.

     7.  If an employee of the Authority does not withdraw a vehicle from service pursuant to NAC 706.381, but the carrier knows or should have reason to know the vehicle does not conform to the standards prescribed in subsections 2 to 5, inclusive, the carrier shall withdraw the vehicle from service at the end of the operating day and the vehicle may not be placed back into service until any defective condition has been corrected and the vehicle is in compliance with subsections 2 to 5, inclusive. If the vehicle does not conform to the standards prescribed in subsections 2 to 5, inclusive, and the carrier knows or should have reason to know the vehicle poses an immediate and substantial threat to the safety of the public or passengers of the vehicle, the carrier shall immediately withdraw the vehicle from service until any defective condition has been corrected and the vehicle is in compliance with subsections 2 to 5, inclusive, and no longer poses an immediate and substantial threat to the safety of the public or passengers. Failure of the carrier to take these actions may result in the suspension or revocation of the carrier’s permit or certificate. Notice of repair of the vehicle must be made pursuant to NAC 706.381 before the vehicle may be operated.

     8.  As used in this section, “drivetrain” has the meaning ascribed to it in NRS 482.3666.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.380  Daily withdrawal of vehicles; return to service. (NRS 706.171, 706.173)  A common or contract motor carrier authorized to operate a taxicab, traditional limousine, livery limousine or bus shall withdraw a vehicle from service at the end of the day and not place it back into service unless the vehicle:

     1.  Is structurally sound and operates with a minimum of noise and vibration;

     2.  Does not have any cracked, broken or badly dented fenders; and

     3.  Is painted so as to provide reasonable protection against structural deterioration.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R078-98, 1-28-99)

     NAC 706.381  Inspection of vehicles by Authority; removal of vehicles from service; maintenance of records. (NRS 706.166, 706.171, 706.173)

     1.  A taxicab, traditional limousine, livery limousine, bus or any other vehicle operated by a common or contract motor carrier may be inspected at any time during regular business hours by an authorized employee of the Authority. Before placing a new vehicle into service, the carrier must notify the Authority in writing and make the vehicle available for inspection by an authorized employee of the Authority. Before placing a newly acquired but previously owned vehicle into service, the carrier must notify the Authority in writing and the vehicle must pass an inspection by an authorized employee of the Authority.

     2.  If the authorized employee of the Authority finds that a vehicle is in a condition which violates any provision of subsections 2 to 5, inclusive, of NAC 706.379 and does not pose a threat to the safety of the public or passengers of the vehicle, he or she shall remove the vehicle from service effective at the end of the operating day and place a sticker on the windshield indicating that the vehicle is so removed from service.

     3.  If the authorized employee of the Authority finds that a vehicle is in a condition which violates any provision of subsections 2 to 5, inclusive, of NAC 706.379 and poses an immediate and substantial threat to the safety of the public or passengers of the vehicle, he or she shall immediately remove the vehicle from service by placing a sticker on the windshield indicating the vehicle is immediately removed from service. If passengers are aboard, the passengers must be safely unloaded and provided safe shelter until the driver of the vehicle obtains a substitute vehicle to transport the passengers to the original destination. A substitute vehicle must be provided immediately by the carrier. The driver must also contact the carrier so that the vehicle may be towed to the carrier’s facility or another facility for repair. If passengers are not aboard the vehicle, the driver shall remove the vehicle from the road to a safe location and contact the carrier so that the vehicle may be towed to the carrier’s facility or another facility for repair.

     4.  A vehicle removed from service pursuant to subsections 2 and 3 must remain out of service until the defect is repaired and a notice of repair is filed by the carrier with the Authority on a form provided by a representative of the Authority.

     5.  An authorized carrier shall maintain current records for each driver and of the inspection, maintenance and repairs of each vehicle. Each driver’s record must contain all citations, all the information required to be maintained pursuant to 49 C.F.R. § 391.51 and 49 C.F.R. Part 382, and other matters relevant to the driver’s performance and his or her record of training. These records must be maintained and made available for inspection by the Authority pursuant to NAC 706.203.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99; R040-02, 9-20-2002)

Transfer of Certificates, Permits and Licenses

     NAC 706.386  Duplications. (NRS 706.171, 706.4464, 706.6411)  The Authority will consider a transfer of operating rights to a person who is the holder of operating rights which duplicate, in part or in whole, those to be transferred, but will not allow a person to hold duplicate authority over the same routes, in the same territory or for the transportation of identical commodities unless the Authority determines that such duplication is in the public interest.

     [Pub. Service Comm’n, Gen. Order 5 Rule 217, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98; R078-98, 1-28-99)

     NAC 706.389  Effect of cessation of operations. (NRS 706.171, 706.4464, 706.6411)

     1.  Except as otherwise provided in subsection 2, an application for the transfer of operating rights will not be approved if there has been a cessation of operations by the transferor without the prior approval of the Authority even if the application was submitted before the operations ceased.

     2.  Approval may be obtained if the cessation of operations was caused by circumstances over which the holder of the operating rights had no control or the transfer would be in the public interest.

     [Pub. Service Comm’n, Gen. Order 5 Rule 221, eff. 12-1-62] — (NAC A 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R040-02, 9-20-2002)

     NAC 706.392  Division of operating rights. (NRS 706.171, 706.4464, 706.6411)  An operating right will not be divided by any carrier:

     1.  As to commodities or territories; or

     2.  For accounting purposes.

     [Pub. Service Comm’n, Gen. Order 5 Rule 220, eff. 12-1-62] — (NAC A 9-1-87)

     NAC 706.393  Approval or denial of transfer. (NRS 706.171, 706.4464, 706.6411)

     1.  No transfer of any operating right is effective except upon full compliance with these regulations and until after the Authority has approved the transfer as provided in this section. The mere execution of a chattel mortgage, deed of trust or other similar document does not constitute a transfer. A proposed transfer of operating rights by means of the foreclosure of a mortgage or deed of trust or other lien upon such rights, or by an execution in satisfaction of any judgment or claim against the holder, is not effective without compliance with these regulations and the prior approval of the Authority.

     2.  A proposed transfer of operating rights will not be approved if the Authority finds that the transferee does not intend to, or would not, engage in bona fide motor carrier operations under the operating rights, or if the Authority finds that the transferor acquired the operating rights to profit therefrom and has not engaged in bona fide motor carrier operations under the operating rights.

     3.  An application for the transfer of operating rights by a fully regulated carrier for the sale and transfer of operating authority will not be approved if the:

     (a) Authority considers and determines that the purchase price to be paid would be excessive and contrary to the public interest.

     (b) Transfer would tend to create an unfair competitive operation and is not consistent with the public interest.

     [Pub. Service Comm’n, Gen. Order 5 Rule 222, eff. 12-1-62] — (NAC A by Transportation Serv. Auth. by R071-98, 10-28-98; R091-05, 12-29-2005)

Practice Before Nevada Transportation Authority

     NAC 706.3933  Scope; applicability of Nevada Rules of Civil Procedure. (NRS 233B.050, 706.171)

     1.  NAC 706.3933 to 706.4019, inclusive, govern practice before the Authority.

     2.  To the extent that any action before the Authority is not covered by the provisions of NAC 706.3933 to 706.4019, inclusive, the Authority may, to the extent it deems appropriate, use the applicable rule of the Nevada Rules of Civil Procedure.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3934  Construction. (NRS 233B.050, 706.171)  The provisions of NAC 706.3933 to 706.4019, inclusive, and any regulations incorporated by reference will be construed by the Authority or presiding officer so as to secure a just and speedy determination of the issues.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3935  Nature of proceedings. (NRS 233B.050, 706.171)  Proceedings before the Authority are investigative on the part of the Authority, although the proceedings may be conducted in the form of adversary proceedings.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.39354  “Relevant” interpreted. (NRS 233B.050, 706.171)  As used in NAC 706.3933 to 706.4019, inclusive, the term “relevant” in reference to evidence or information means that the evidence or information:

     1.  Is directly related to the subject matter of a proceeding; and

     2.  Has any tendency to make the existence of any fact that is of consequence to a determination by the presiding officer more or less probable than it would be without the evidence or information.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.39355  Evidence must be relevant. (NRS 233B.050, 706.171)  All evidence offered in a proceeding, including, without limitation, the testimony of a witness, must be relevant.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.3936  Parties: Classification of parties. (NRS 233B.050, 706.171)

     1.  According to the nature of the proceedings before the Authority and the relationships of the parties to the proceedings, a party to a proceeding must be styled an applicant, petitioner, complainant, respondent, intervener or staff of the Authority.

     2.  A person applying in the first instance for a privilege, right or authorization from the Authority must be styled an “applicant.”

     3.  A person who complains to the Authority of an act by a person subject to the jurisdiction of the Authority must be styled a “complainant.”

     4.  A person granted leave to intervene pursuant to NAC 706.3965 to 706.397, inclusive, must be styled an “intervener.”

     5.  A person, other than a complainant or an applicant, petitioning for affirmative relief must be styled a “petitioner.”

     6.  A person against whom a complaint is filed or a person who is the subject of an official investigation by the Authority must be styled a “respondent.”

     7.  Members of the staff of the Authority who participate in a proceeding are considered parties to the proceeding, but any other party required to provide notice or other information to the parties to a proceeding is only required to provide such notice to the Authority, not to each member of the staff of the Authority participating in the proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3937  Parties: Notice to parties. (NRS 233B.050, 706.171)

     1.  The Authority will provide notice of the pendency of any matter before the Authority to the parties to the matter.

     2.  The notice of pendency will specify that the party may, within 10 days after the date of the notice, request a hearing on the matter.

     3.  If no request for a hearing is received by the Authority, it will dispense with a hearing and act upon the matter unless it finds that a hearing is necessary.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3938  Parties: Rights of staff of Authority. (NRS 233B.050, 706.171)  The staff of the Authority may appear, be represented by the Attorney General and may otherwise participate in all proceedings before the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3939  Parties: Rights of parties. (NRS 233B.050, 706.171)  At any proceeding before the Authority, each party is entitled to enter an appearance, introduce relevant evidence, examine and cross-examine witnesses, make arguments, make and argue motions and generally participate in the proceeding to the extent allowed by the presiding officer.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.394  Parties: Appearances. (NRS 233B.050, 706.171)  A party may enter an appearance at the beginning of a hearing or at some other time designated by the presiding officer by giving his or her name and address. If a person is appearing on behalf of a party, the person must also identify the party he or she represents.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3941  Parties: Representation of parties; qualifications of attorneys. (NRS 233B.050, 706.171)

     1.  A party may represent himself or herself or may be represented by an attorney. Any other person who satisfies the Authority or presiding officer that he or she possesses the expertise to render valuable service to the Authority, and that he or she is otherwise competent to advise and assist in the presentation of matters before the Authority, may be allowed to appear on behalf of a party or parties.

     2.  An attorney at law appearing as legal counsel in any proceeding must be duly admitted to practice and in good standing before the highest court of any state. If an attorney is not admitted and entitled to practice before the Supreme Court of Nevada, he or she must associate with an attorney so admitted and entitled to practice.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3942  Parties: Withdrawal of representative. (NRS 233B.050, 706.171)  A representative wishing to withdraw from a proceeding before the Authority must provide written notice of his or her intent to withdraw to the Authority and each party to the proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3943  Parties: Conduct required. (NRS 233B.050, 706.171)

     1.  Any person appearing in a proceeding must conform to recognized standards of ethical and courteous conduct required of practitioners before the courts of this State.

     2.  Contumacious conduct by any person at any hearing before the Authority is a ground for the exclusion of that person from that hearing and for summary suspension of that person from further participation in the proceedings. The Authority will bar any person excluded pursuant to this subsection from attending any further proceedings of the Authority unless the Authority grants a petition by that person pursuant to subsection 3.

     3.  Any person excluded from proceedings of the Authority pursuant to subsection 2 may petition the Authority to rescind the exclusion. The Authority will grant the petition if it finds sufficient evidence that the contumacious conduct which led to the exclusion of the person will not reoccur.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.39435  Parties: Communication with Commissioners prohibited. (NRS 233B.050, 706.171)

     1.  In any contested case pending before the Authority, a party or a protestant or an authorized representative of, or an attorney representing, a party or a protestant shall not communicate, directly or indirectly, with a Commissioner regarding any substantive issues of fact or law that relate to the contested case, unless the communication:

     (a) Is part of a pleading filed and served in accordance with the provisions of this chapter and chapter 706 of NRS; or

     (b) Takes place during a formal hearing before the Authority.

     2.  The provisions of this section apply from the date on which the pleading or other document that commences the contested case is filed until 15 days after the date on which the Authority issues a final order in the contested case or, if a petition for reconsideration is filed, until the date on which the Authority issues the order on reconsideration.

     3.  As used in this section, “contested case” means every proceeding pending before the Authority except:

     (a) A rule-making proceeding conducted pursuant to NRS 233B.0395 to 233B.115, inclusive, whether the proceeding is commenced pursuant to NAC 706.3958 or otherwise;

     (b) A proceeding involving a petition for a declaratory order or an advisory opinion pursuant to NRS 233B.120 and NAC 706.4007; or

     (c) Any proceeding in which the Authority is not required by law to conduct a hearing before determining any issue of fact or law, or both.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.3944  Confidentiality of information: Definitions. (NRS 233B.050, 706.171)  As used in NAC 706.3944 to 706.3954, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.3945, 706.3946 and 706.3947 have the meanings ascribed to them in those sections.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3945  Confidentiality of information: “Information” defined. (NRS 233B.050, 706.171)  “Information” means any books, accounts, records, minutes, reports, papers and property of a person which are in the possession of, or have been provided to, the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3946  Confidentiality of information: “Person” defined. (NRS 233B.050, 706.171)  “Person” means a natural person, any form of business or social organization and any other legal entity, including, without limitation, a corporation, partnership, association, trust, unincorporated organization, government, governmental agency or political subdivision of a government.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3947  Confidentiality of information: “Protective agreement” defined. (NRS 233B.050, 706.171)  “Protective agreement” means an agreement pursuant to which a person agrees not to disclose, or otherwise make public, the information requested to be confidential and which specifies the manner in which the confidentiality of the information is to be treated.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3948  Confidentiality of information: Applicability. (NRS 233B.050, 706.171)  The provisions set forth in NAC 706.3944 to 706.3954, inclusive, apply to all proceedings before the Authority or presiding officer.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3949  Confidentiality of information: Request for confidential treatment of information; procedure; responsibilities of Authority; hearing. (NRS 233B.050, 706.171)

     1.  A person who requests that information, which is in the possession of the Authority and pertains to that person, not be disclosed must submit to:

     (a) The Deputy Commissioner, one copy of the document which contains the information in an unredacted form. The document must be placed in a sealed envelope, and the envelope and each page of the document must be stamped with the word “Confidential.”

     (b) The Authority, a copy of the document which redacts the information for which the confidential treatment is requested and such additional copies of the redacted document as requested by the Authority. The Authority may not request more than nine additional copies of the redacted document.

     2.  A request that information not be disclosed must be served on the staff of the Authority and must:

     (a) Describe with particularity the information to be treated as confidential information;

     (b) Specify the grounds for the claim of confidential treatment of the information; and

     (c) Specify the period during which the information must not be disclosed.

     3.  Public disclosure of only those specific portions of a filing which contain information for which confidentiality is requested will be withheld or otherwise limited.

     4.  If the information for which confidentiality is requested is part of an application, petition or other initial filing, the application, petition or filing must comply with the provisions of this section. The initial notice issued by the Authority pursuant to NAC 706.3937 will state that certain information contained in the application, petition or filing has been requested to be treated as confidential information.

     5.  The Authority is responsible for the custody, maintenance and return or disposal of confidential information in the possession of the Authority and will:

     (a) Maintain the confidential information separate and apart from all other records of the Authority; and

     (b) Adequately safeguard access to such information and ensure that confidential information is not divulged to unauthorized persons.

     6.  To determine whether to accord confidential treatment to information pursuant to NAC 706.3944 to 706.3954, inclusive, the presiding officer may review the information in camera.

     7.  A closed hearing held before the presiding officer must be held in accordance with the provisions of NRS 706.1725.

     8.  Notwithstanding the other provisions of this section, the staff of the Authority is entitled to receive information designated as confidential in accordance with NAC 706.3944 to 706.3954, inclusive, if the staff of the Authority has executed a protective agreement.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.3951  Confidentiality of information: Prepared testimony containing or addressing information designated as confidential. (NRS 233B.050, 706.171)  For information that has been determined to be confidential, the Authority will or the presiding officer shall, in addition to the other procedures set forth in NAC 706.3944 to 706.3954, inclusive:

     1.  Require that the prepared testimony which contains the confidential information not be disclosed except as otherwise specified in a protective agreement or a protective order issued by the Authority or presiding officer; or

     2.  Unless otherwise agreed upon by the parties involved, require that the portion of the prepared testimony of a person which may address the confidential information be submitted to the party who had requested that the information not be disclosed, before the date on which the prepared testimony is to be submitted to the Authority or other parties.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3952  Confidentiality of information: Contents of protective order issued with regard to information designated as confidential. (NRS 233B.050, 706.171)  If the Authority or presiding officer determines that a protective order should be issued with regard to the information designated as confidential, the Authority will or the presiding officer shall, issue a protective order which:

     1.  Describes generally the nature of the confidential information and the procedures to be used to protect the confidentiality of the information.

     2.  Specifies the period during which the disclosure of the information to the public will be withheld or otherwise limited.

     3.  Specifies the procedures to be used by each person during the pendency of the proceedings to ensure the confidentiality of the information.

     4.  Specifies the procedures for handling or returning the confidential information, as appropriate, upon the close of the proceedings or at the end of the period for which the information is to be treated as confidential.

     5.  Requires that the confidential information not be disclosed, except as:

     (a) May be agreed upon by the parties pursuant to a protective agreement; or

     (b) Otherwise directed by the Authority or presiding officer.

     6.  Specifies the procedures to be used at the time of the evidentiary hearing to protect the confidentiality of the information.

     7.  Requires such other action as the Authority or presiding officer deems appropriate under the circumstances.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3953  Confidentiality of information: Appeal of determination by presiding officer regarding treatment of confidential information; disclosure of information not designated confidential. (NRS 233B.050, 706.171)

     1.  Any determination by the presiding officer regarding the treatment of confidential information may be appealed to the full Authority pursuant to NAC 706.3995. The information will be subject to public disclosure 3 business days after the date on which the presiding officer issues his or her order denying the request for confidentiality unless:

     (a) The party who made the request appeals the decision of the presiding officer to the full Authority; or

     (b) Otherwise required by the order of a court of competent jurisdiction or agreed upon by the parties involved.

     2.  If the Authority determines that the disclosure of information requested to be treated as confidential information is justified, the Authority will:

     (a) Issue an order to that effect; and

     (b) Unless otherwise required by the order of a court of competent jurisdiction or agreed upon by the parties involved, continue to protect the information from public disclosure for the next 3 business days after the date on which the order denying the confidential treatment of the information is issued.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3954  Confidentiality of information: Disclosure of information designated as confidential; penalties. (NRS 233B.050, 706.171)

     1.  During the pendency of a proceeding, any person who receives information which has been designated as confidential pursuant to NAC 706.3944 to 706.3954, inclusive:

     (a) Shall not disclose the information unless the confidentiality of the information is waived. The confidentiality of information shall be deemed to be waived if:

          (1) The person who requested that the information not be disclosed makes the information available to the public or otherwise authorizes the disclosure of the information; or

          (2) The Authority or presiding officer enters an order which authorizes the disclosure of the information.

     (b) May request, at any time, that the Authority or presiding officer make a determination that the disclosure of the information is justified. The person may accompany his or her request with a sealed copy of the unredacted document or information.

     2.  The person seeking to have the information protected from disclosure has the burden of proof to demonstrate that the information sought to be disclosed is entitled to that protection.

     3.  Information which is the subject of an agreement or a protective order will be provided only to the staff of the Authority.

     4.  A person, a party, the legal counsel of a party or the expert designated by a party who:

     (a) Violates the procedures of the Authority or presiding officer for protecting information;

     (b) Fails to obey a protective order issued by the Authority or presiding officer;

     (c) Violates the terms or conditions of a protective agreement; or

     (d) Violates any other prohibition of the disclosure of information designated as confidential pursuant to NAC 706.3944 to 706.3954, inclusive,

Ê is subject to the penalties and civil remedies prescribed in NRS 706.771.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3955  Pleadings: Captions, amendments and construction. (NRS 233B.050, 706.171)

     1.  Pleadings before the Authority must be styled applications, petitions, complaints, answers, motions and protests.

     2.  If not otherwise prohibited by law and if substantial rights of the parties will not be prejudiced, the Authority will allow any pleading to be amended or corrected or any omission in the pleading to be cured.

     3.  The Authority will and the presiding officer shall liberally construe the pleadings and disregard any defects which do not affect the substantial rights of any party.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3956  Pleadings: Applications. (NRS 233B.050, 706.171)

     1.  A pleading requesting a privilege, right or authority from the Authority must be styled an “application.”

     2.  An application must set forth:

     (a) The full name, mailing address and telephone number of the applicant and the full name, mailing address and telephone number of the authorized representative or attorney of the applicant, if applicable;

     (b) All material facts that the applicant is prepared to prove and upon which the Authority may base a decision to grant the request;

     (c) Required exhibits and such other exhibits as the applicant deems appropriate;

     (d) A request for the order, authorization, permission, certificate, relief or permit desired; and

     (e) A reference to the particular statutes or regulations requiring or supporting the requested action.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3957  Pleadings: Petitions. (NRS 233B.050, 706.171)

     1.  A pleading praying for affirmative relief, other than an application, motion, answer or complaint, must be styled a “petition.”

     2.  If the subject of any desired relief is not readily apparent or specifically covered by NAC 706.010 to 706.4019, inclusive, a petition seeking that relief and stating the reasons relied upon may be filed. The petition will be handled in the same manner as other petitions.

     3.  If the Authority does not grant, deny or set a petition for further proceedings within 60 days after the date on which the petition is received by the Authority, the petition shall be deemed denied.

     4.  If the Authority sets a petition for further proceedings, the Authority will rule on the petition within 120 days after the date on which the Authority set the petition for further proceedings.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3958  Pleadings: Petition to adopt, amend or repeal regulation. (NRS 233B.050, 706.171)

     1.  If a petition requests the adoption of a proposed regulation, it must include, without limitation, the full text of the proposed regulation and the reasons for the requested adoption.

     2.  If a petition requests the amendment or repeal of an existing regulation, it must include, without limitation:

     (a) The regulation or that portion of the regulation in question and the suggested amendment; and

     (b) The reason for the amendment or repeal of the regulation.

     3.  The Authority will convene to consider each petition submitted in accordance with this section and will notify the petitioner within 30 days after the petition is filed of the disposition of the petition.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3959  Pleadings: Motions. (NRS 233B.050, 706.171)

     1.  Any request for an order by the Authority, except for an order to allow intervention or an order to show cause, concerning any matter that has been assigned a docket number but has not been finally decided by the Authority must be styled a “motion.”

     2.  A motion must be in writing unless made during a hearing. If a motion is made during a hearing, the motion may be written or oral. Oral motions must be timely made.

     3.  The presiding officer may order the parties to file one or more affidavits in support or contravention of a motion which has been made.

     4.  A motion must include, without limitation, citations of any authorities upon which the motion relies.

     5.  A written motion must be filed with the Authority and served upon all parties to the proceeding.

     6.  The presiding officer may direct that any motion made at a proceeding be reduced to writing, and filed and served in accordance with this section.

     7.  A motion that involves the final determination of a proceeding, including, without limitation, a motion to dismiss, will be considered by the Authority at the time of the final decision and order, unless the presiding officer or the Authority determines that an expedited ruling would be in the public interest.

     8.  The presiding officer may rule on any motion made at a hearing which does not constitute a final determination of the proceeding.

     9.  A written motion other than one made during a proceeding must be served not later than 10 days before the date set for the hearing unless a different time is specified by the presiding officer.

     10.  Motions filed by different parties but involving the same point of law may be set for hearing at the same time.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.396  Pleadings: Responses to motions; replies to responses; service. (NRS 233B.050, 706.171)

     1.  Any party against whom a motion is directed may file a response to the motion. A response must be in writing unless made during a hearing. If made during a hearing, a response may be written or oral.

     2.  A written response must be:

     (a) Served upon each party.

     (b) Filed with the Authority not later than 7 business days after receipt of service of the motion, unless otherwise directed by the presiding officer.

     3.  A party who:

     (a) Directs a motion against another party; and

     (b) Receives a response to that motion pursuant to subsection 1,

Ê may file a reply to the response. A reply filed pursuant to this subsection must be in writing unless made during a hearing. If made during a hearing, a reply may be written or oral. If a party to whom this subsection applies decides not to file a reply to the response, that party shall notify the Authority of the decision so that the Authority or presiding officer may decide the motion on the basis of the pleadings which have already been filed.

     4.  A reply that is required to be in writing pursuant to subsection 3 must be:

     (a) Served upon each party.

     (b) Except as otherwise provided in subsection 6 or otherwise directed by the presiding officer, filed with the Authority no later than 5 business days after receipt of service of the response.

     5.  If a party files a reply to a response pursuant to subsection 3, the Authority will or the presiding officer shall consider only those portions of the reply that address directly matters set forth in the response.

     6.  Unless otherwise directed by the presiding officer, if a motion is filed within 14 days before the date on which the hearing is scheduled to commence, responses to the motion must be filed with the Authority no later than 3 business days after the date of receipt of service of the motion and replies to the responses must be filed with the Authority no later than 2 business days after the receipt of service of the response.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3961  Pleadings: Requirements for format; signature; request for hearing. (NRS 233B.050, 706.171)

     1.  Pleadings must:

     (a) Be properly titled.

     (b) Be signed in ink by each party or an authorized person.

     (c) Include the name and address of each party and, if represented, the name, address and telephone number of the authorized representative or attorney of the party.

     (d) Except an initial pleading, clearly identify the proceeding by title and docket number.

     (e) Set forth a clear and concise statement of the matters relied upon as a basis for the action or relief requested and an appropriate prayer.

     (f) Be typewritten, printed or reproduced in at least 12-point type on good quality white paper, which is approximately 8 1/2 by 11 inches in size. Any exhibit or appendix accompanying the pleading must be folded to this size. Information must be presented on only one side of the paper and must be double spaced, except for footnotes or quotations which are indented. All copies must be clear and permanently legible.

     2.  A pleading initiating a new proceeding must have space for the docket number.

     3.  Regardless of any error in the designation of a pleading, the Authority will accord the pleading its true status in the proceeding in which it is filed.

     4.  A signature on the pleading constitutes a representation that:

     (a) The person signing the pleading has read the pleadings;

     (b) To the best of his or her knowledge, there are good grounds to support the pleading;

     (c) The information in the pleading is true to the best of his or her knowledge and belief; and

     (d) The pleading is not filed solely to delay the proceeding.

     5.  If a person filing a pleading desires a hearing on the matter, a request for a hearing must be stated in the pleading.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3962  Pleadings: Filing of pleading. (NRS 233B.050, 706.171)  Except as otherwise provided in this section, the original of all pleadings and such additional legible copies as requested by the staff of the Authority must be filed at the office of the Authority in Las Vegas or Reno. The staff of the Authority may not request more than nine additional copies of pleadings. If a written protest is made, only the original is required to be filed. The presiding officer may require the parties to file additional copies if needed.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010; R091-18, 12-19-2018)

     NAC 706.3963  Pleadings: Answers. (NRS 233B.050, 706.171)

     1.  A party to a proceeding who desires to contest a petition, an order to show cause or a complaint or make any representation about it to the Authority may file an answer with the Authority.

     2.  An answer to an order to show cause or a complaint must:

     (a) Be in writing; and

     (b) Specifically admit or deny each material allegation and state any new matter constituting a defense. Matters alleged by way of an affirmative defense must be separately stated and numbered.

     3.  If an amendment or correction to a pleading is filed before the filing of an answer, the time within which to answer will be computed from the date of service of the amendment or correction unless the Authority or presiding officer directs otherwise.

     4.  Except as otherwise ordered by the Authority, the facts set forth in an amendment or correction shall be deemed admitted if an answer to the amendment or correction is not filed. If a party wishes to answer an amendment or correction, he or she must file an answer within 15 days after the service of the amendment or correction unless the Authority or presiding officer directs otherwise.

     5.  Amendments or corrections made after the filing of an answer need not be answered.

     6.  Failure to file an answer or failure to indicate a jurisdictional defect in an answer does not waive the right to object to a jurisdictional defect.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3964  Pleadings: Answers to petitions. (NRS 233B.050, 706.171)  An answer to a petition must:

     1.  Be in writing;

     2.  Be written so as to advise the Authority and parties fully of the nature of the answer;

     3.  Contain a separate statement and number for each material element of the answer;

     4.  Be signed by the answering party or, if represented, by his or her attorney or other authorized representative;

     5.  Include the full name, address and telephone number of the answering party; and

     6.  Be filed with the Authority within 15 days after service of the petition to which the answer is directed, unless the Authority shortens or extends this time.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3965  Pleadings: Petition to intervene. (NRS 233B.050, 706.171)  Any person who can demonstrate a direct and substantial interest in a proceeding and desires to participate in it as an intervener must file a petition with the Authority requesting an order allowing the intervention.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.39655  Pleadings: Response to petition to intervene. (NRS 233B.050, 706.171)

     1.  A person who wishes to respond to a petition for leave to intervene filed pursuant to NAC 706.3965, 706.3966 and 706.3967 may file with the Authority a response to the petition for leave to intervene.

     2.  A response to a petition for leave to intervene must:

     (a) Be in writing;

     (b) Specifically support or oppose the petition for leave to intervene for which the response is filed; and

     (c) Be filed with the Authority and served on each party to the proceeding and all persons who filed a petition for leave to intervene in the applicable proceeding not later than 5 business days after the deadline for filing a petition for leave to intervene established by the Authority or the date of the filing of the petition for leave to intervene for which the response is filed, whichever is later.

     3.  A person who has filed a petition for leave to intervene and who receives a response to the petition for leave to intervene may file a reply to the response. The reply must be:

     (a) In writing; and

     (b) Filed with the Authority and served on each party, the person who filed the response and all persons who filed a petition for leave to intervene in the applicable proceeding not later than 5 business days after the date on which the response was filed.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.3966  Pleadings: Contents of petition to intervene; circumstances under which petitioner has direct and substantial interest in proceeding. (NRS 233B.050, 706.171)

     1.  A petition for leave to intervene must be in writing and set forth the following:

     (a) The title and docket number of the proceeding in which leave to intervene is sought.

     (b) The name and address of the petitioner and, if represented, the name, address and telephone number of his or her attorney or other authorized representative.

     (c) A clear and concise statement of the direct and substantial interest of the petitioner in each statutory element at issue before the Authority in the proceeding in which the petitioner seeks to participate, which must include, without limitation:

          (1) A description of the manner in which the petitioner may be unreasonably and adversely affected by the proceeding;

          (2) If applicable, a description of the manner in which a matter relating to the proceeding may be inconsistent with the provisions of NRS 706.151;

          (3) A description of the manner in which the petitioner will be prejudiced by the denial of his or her petition to intervene; and

          (4) If applicable, citations to relevant statutory and regulatory provisions that the petitioner believes are not being complied with or are being violated.

     (d) If affirmative relief is sought, a description of the desired relief and the basis for that relief.

     2.  In a proceeding that is related to an application for a certificate of public convenience and necessity pursuant to NAC 706.1375, if a petitioner alleges that the granting of the certificate to the applicant would:

     (a) Tend to increase or create competition or create some other effect that may be detrimental to the traveling and shipping public or the motor carrier business within this State, in contravention of the principle set forth in:

          (1) Paragraph (e) of subsection 1 of NRS 706.151; and

          (2) Paragraph (d) of subsection 2 of NRS 706.391; or

     (b) Unreasonably and adversely affect other carriers operating in the territory for which the certificate is sought, in contravention of the principle set forth in paragraph (c) of subsection 2 of NRS 706.391,

Ê the petitioner shall be deemed to have a direct and substantial interest in the proceeding if the petitioner demonstrates that he or she is authorized to provide the same type of service within the same territory as that which the applicant for the certificate proposes to provide.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3967  Pleadings: Filing of petition to intervene. (NRS 233B.050, 706.171)

     1.  A petition for leave to intervene must be filed with the Authority within any applicable period set in the public notice published in accordance with NAC 706.1355.

     2.  If a petition for leave to intervene is filed after the applicable period, the petition must state a substantial reason for the delay.

     3.  As used in this section, “substantial reason” means a reason to relieve a person from a final judgment, order or proceeding pursuant to Rule 60(b) of the Nevada Rules of Civil Procedure.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.3968  Pleadings: Approval or denial of petition to intervene; discovery. (NRS 233B.050, 706.171)

     1.  If a petition for leave to intervene demonstrates that:

     (a) Based upon the contents of the petition required pursuant to NAC 706.3966, the petitioner has a direct and substantial interest in one or more of the elements of the proceeding; and

     (b) The intervention would not unduly broaden the issues,

Ê the Authority or presiding officer may grant leave for the petitioner to intervene or otherwise to appear in the proceeding with respect to those elements of the proceeding in which a direct and substantial interest is found, subject to such reasonable conditions as may be prescribed by the Authority or presiding officer.

     2.  Not later than 60 days after the date on which a petition for leave to intervene is received by the Authority, the Authority will or the presiding officer shall grant or deny the petition or set the petition for further proceedings.

     3.  If the Authority or presiding officer grants a petition for leave to intervene in a matter in which the Authority or presiding officer deems prehearing discovery to be appropriate, the Authority will or the presiding officer shall prescribe discovery requirements and establish a schedule for the completion of discovery.

     4.  If it appears during the proceedings that an intervener has no direct or substantial interest in the proceeding and that the public interest does not require his or her further participation, the Authority will or the presiding officer shall dismiss the intervener from the proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010)

     NAC 706.3969  Pleadings: Limitation on number of interveners. (NRS 233B.050, 706.171)  When two or more interveners have substantially the same interest and positions, the Authority or presiding officer may, to expedite the hearing, limit the number of interveners who will be allowed to cross-examine, make and argue motions or make objections during the course of the hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.397  Pleadings: Protests. (NRS 233B.050, 706.171)

     1.  Any objection or request to make a statement at a hearing by a person, including, without limitation, a state or local government entity, who is not a party to an application, petition or other matter must be styled a “protest” and such a person must be styled a “protestant.” The filing of a protest or request to make a statement does not make the protestant a party.

     2.  A written protest must legibly set forth a clear statement of the matter to which an objection is made.

     3.  The Authority will make available a copy of a written protest to the parties against whom it is directed.

     4.  Even if a hearing on a written protest is not required by law, the Authority will notify the parties and may hold such a hearing if the public interest will be served.

     5.  A protest at a hearing may be oral or written.

     6.  At a hearing, the presiding officer shall allow any protestant to enter an appearance in the proceeding and may allow a protestant to make a statement. A protestant who desires to participate as a party in a proceeding must file a written petition for leave to intervene unless the presiding officer upon good cause shown allows an oral petition for leave to intervene. A protestant is entitled to participate as a party only to the extent that leave to intervene is granted, at which time the protestant must be styled an “intervener.”

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3971  Pleadings: Service of process. (NRS 233B.050, 706.171)

     1.  All documents required to be served on a party by any other party may be served in person or by mail. If the service is by mail, the service is complete when a true copy of the document, properly addressed and stamped, is deposited in the United States mail.

     2.  After the commencement of a proceeding, a copy of each pleading to be filed with the Authority must be served by the pleading party on every other party. If a party is represented by an authorized representative or an attorney, service must be made on that representative or attorney. Service must be made before or concurrently with the filing of the pleading with the Authority.

     3.  Upon the advance request of another party, a party serving a document shall telephone the requesting party when the document is ready to be served so that it may be accepted personally by the requesting party in lieu of service by mail.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3972  Pleadings: Proof of service. (NRS 233B.050, 706.171)  There must appear on all documents required to be served an acknowledgment of receipt of service or the following certificate:

 

     I hereby certify that I have this day served the foregoing document upon all parties of record in this proceeding (by delivering a copy thereof in person to ................................) by mailing a copy thereof, properly addressed, with postage prepaid to ................................ Dated at ..................., this .........(day) of .................(month) of .........(year)

 

                                                                                                ...........................................................

                                                                                                                       Signature

 

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3973  Informal written complaints: Disposition. (NRS 233B.050, 706.171, 706.286)

     1.  The staff of the Authority shall attempt to resolve any informal written complaint made by a customer against a motor carrier or broker.

     2.  The staff of the Authority may require that an informal written complaint be signed by the complainant.

     3.  The staff of the Authority shall, within 20 days after receiving an informal written complaint, send a copy of the complaint to the motor carrier or broker against which the complaint is made. The staff may require the motor carrier or broker to file a response to the informal written complaint with the staff pursuant to NAC 706.3975.

     4.  The staff of the Authority shall examine an informal written complaint, any response and any other information obtained by the staff that is necessary for the resolution of the complaint.

     5.  After completing an investigation of the matter set forth in an informal written complaint, the staff of the Authority shall:

     (a) Notify the parties to the complaint of the results of the investigation; and

     (b) Recommend any action that the parties should take to resolve the complaint.

     6.  The staff of the Authority shall inform a customer of his or her right to file a formal complaint if the customer is not satisfied with the resolution of his or her informal written complaint pursuant to this section.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3974  Formal written complaints: General requirements. (NRS 233B.050, 706.171, 706.286)

     1.  A formal written complaint, other than a formal written complaint filed by a motor carrier or broker pursuant to NAC 706.398, must:

     (a) Clearly and concisely state the grounds of the complaint and the facts constituting the alleged wrongful acts or omissions;

     (b) Be accompanied by copies of all supporting documents, such as invoices, bills of lading, cancelled checks and statements of account;

     (c) Include the name and address of the complainant and, if he or she is being represented by an attorney or other authorized representative, the name, address and telephone number of the attorney or authorized representative;

     (d) Include the name of the motor carrier or broker against whom the complaint is being made;

     (e) Include the date of each act or omission that is the subject of the complaint;

     (f) Include the nature of the relief sought; and

     (g) Include the signature of the complainant or the attorney or authorized representative of the complainant.

     2.  The staff of the Authority shall maintain a record of each formal written complaint, including, without limitation:

     (a) Each pertinent fact relative to the origin, nature and basis of the complaint;

     (b) A description of each action that the complainant has taken or attempted to take to resolve the complaint;

     (c) The response of the motor carrier or broker to the complaint, with copies of supporting documents, if any; and

     (d) Any other information the staff deems to be relevant to the understanding and resolution of the complaint.

     3.  The staff of the Authority shall:

     (a) Within 15 days after receiving a formal written complaint, send a letter of acknowledgment to the complainant.

     (b) Within 20 days after receiving a formal written complaint, send a copy of it to the motor carrier or broker against which the complaint is made and require the motor carrier or broker to file a response to the complaint with the staff pursuant to NAC 706.3975.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.3975  Complaints: Response. (NRS 233B.050, 706.171, 706.286)

     1.  A motor carrier or broker which receives a request for a response to a complaint shall file with the staff of the Authority a written response to the request within 15 days after receiving the complaint unless, for good cause shown, the staff extends the time for responding.

     2.  The response must include, without limitation:

     (a) A statement that the respondent has successfully resolved the complaint; or

     (b) A detailed admission or denial of each material allegation of the complaint and a full statement of the facts and matters of law relied upon as a defense.

     3.  The response must:

     (a) Be signed by the respondent or, if represented, by the attorney or other authorized representative.

     (b) Include the full name, address and telephone number of the respondent and, if represented, the name, address and telephone number of the attorney or other authorized representative of the respondent.

     4.  If the respondent fails to file a response with the staff of the Authority within the prescribed time, the staff shall place the matter before the Authority for a determination of probable cause. An unexcused failure of the respondent to respond to the complaint within the prescribed time shall be deemed an admission by the respondent of all relevant facts stated in the complaint.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.3976  Formal written complaints: Investigation and recommendation of action by staff of Authority. (NRS 233B.050, 706.171, 706.286)

     1.  When the staff of the Authority receives a response to a formal written complaint, it shall examine the complaint, the response and any other information it has obtained which is necessary for the resolution of the complaint.

     2.  After completing an investigation of the matter set forth in the formal written complaint, the staff of the Authority shall notify all parties of the results of the investigation and shall recommend any action that the parties should take to resolve the complaint.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.3977  Formal written complaints: Transmittal of unresolved complaint to Authority. (NRS 233B.050, 706.171, 706.286)

     1.  If the staff of the Authority cannot resolve a formal written complaint, either because it determines that the complaint cannot be resolved or the complainant is not satisfied with the recommendation of the staff, the staff shall inform all parties that the complaint has been transmitted to the Authority for review.

     2.  In addition to transmitting the formal written complaint, the results of its investigation and its recommendation to the Authority, the staff of the Authority shall transmit:

     (a) The reasons for the complaint;

     (b) The position taken by the respondent; and

     (c) Any interim action taken by the staff.

Ê The staff shall send this additional information to the complainant and respondent.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.3978  Formal written complaints: Dismissal. (NRS 233B.050, 706.171, 706.286)  If the Authority determines that no probable cause exists for a formal written complaint received by the staff of the Authority or if the complaint has been settled and the Authority has received notice of the settlement, the Authority will dismiss the complaint. A copy of the entry in the minutes of the Authority showing the dismissal of the complaint by the Authority and a short statement of the reasons for the dismissal will be served upon the complainant and respondent.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.3979  Formal written complaints: Public hearing; interim relief. (NRS 233B.050, 706.171, 706.286)  If the Authority determines that probable cause exists for a formal written complaint received by the staff of the Authority, it will:

     1.  Set a date for a public hearing on the complaint.

     2.  Order appropriate interim relief. If the complaint relates to bills or deposits, the Authority, without hearing or formal order and in the absence of unusual circumstances, will, upon such terms and conditions as it deems appropriate, forbid discontinuance of service or the issuance of any notice of discontinuance during the investigation of the complaint.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.398  Formal written complaints filed by motor carriers or brokers. (NRS 233B.050, 706.171, 706.286)

     1.  The Authority will directly investigate any formal written complaint filed by a motor carrier or broker.

     2.  Such a complaint must be in writing and contain:

     (a) The name and address of the complainant and, if represented, the name, address and telephone number of his or her attorney or other authorized representative.

     (b) The name of the motor carrier or broker against which the complaint is made.

     (c) A complete statement of the grounds for the complaint, including whenever possible, reference to each statute or regulation which is alleged to have been violated.

     (d) The date of each act or omission complained of.

     (e) The nature of the relief sought.

Ê The formal written complaint must be signed by the complainant or, if represented, by his or her attorney or other authorized representative.

     3.  Two or more grounds of complaint concerning the same subject may be included in one formal written complaint, but the grounds must be separately stated and numbered. Two or more motor carriers or brokers may join in one formal written complaint if their respective causes of action are against the same respondent and deal with substantially the same alleged violation.

     4.  The complainant shall serve a copy of the formal written complaint on the respondent. Proof of service must be made by affidavit signed by the complainant or, if represented, by his or her attorney or other authorized representative.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.3981  Hearings: Prehearing conference. (NRS 233B.050, 706.171)

     1.  If a proceeding appears to involve complex or multiple issues, the presiding officer may hold a prehearing conference to accomplish one or more of the following purposes:

     (a) Formulate or simplify the issues involved in the proceeding.

     (b) Obtain admissions of fact or any stipulation of the parties.

     (c) Arrange for the exchange of proposed exhibits or prepared expert testimony.

     (d) Identify the witnesses and the subject matter of their expected testimony and limit the number of witnesses, if necessary.

     (e) Rule on any pending procedural motions, motions for discovery or motions for protective orders.

     (f) Establish a schedule for the completion of discovery.

     (g) Establish any other procedure which may expedite the orderly conduct and disposition of the proceedings.

     2.  Notice of any prehearing conference will be provided to all parties. Unless otherwise ordered for good cause shown, the failure of a party to attend a prehearing conference constitutes a waiver of any objection to the agreements reached or rulings made at the conference.

     3.  The action taken and the agreements made at a prehearing conference:

     (a) Must be made a part of the record.

     (b) Control the course of subsequent proceedings unless modified at the hearing by the presiding officer.

     (c) Are binding upon all parties and persons who subsequently become parties to the proceeding.

     4.  In any proceeding the presiding officer may call all the parties together for a conference before the taking of testimony or may recess the hearing for such a conference to carry out the intent of this section. The presiding officer will state on the record the results of such a conference.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3982  Hearings: Notice of hearing. (NRS 233B.050, 706.171)

     1.  In addition to complying with the requirements of NRS 233B.121 for a notice of hearing in a contested case, the Authority will include the words “notice of hearing” in any such notice.

     2.  The Deputy Commissioner shall file or cause to be filed an affidavit of publication with the Authority.

     3.  The Authority will cause such a notice to be published in an advertisement of at least 1 column inch by 3 inches, with a border on all sides, in newspapers selected as follows:

     (a) If the Deputy Commissioner determines that the subject matter of the hearing will have a statewide effect, the notice will be published at least once in four or more newspapers of general circulation, which are published in this State, no two of which are published in the same county; or

     (b) If the Deputy Commissioner determines that the subject matter of the hearing will have an effect on a limited number of counties only, the notice will be published once in a newspaper of general circulation published in each county where affected members of the public reside. If there is no newspaper published in a county where affected members of the public reside, the notice will be published in a county adjacent to the county.

     4.  The Authority will serve notice of a hearing on the parties of record and publish the notice at least 10 days before the time set for the hearing.

     5.  A copy of the notice will be posted at each office of the Authority at least 3 days before the date set for the hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3983  Hearings: Continuances. (NRS 233B.050, 706.171)  The Authority or presiding officer may, for good cause, either before or during a hearing, grant a continuance of the hearing for the convenience of the parties or the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3984  Hearings: Failure of party to appear or respond. (NRS 233B.050, 706.171)

     1.  If an applicant, petitioner, complainant or intervener fails to appear at the time and place set for hearing, the Authority may dismiss the petition, application, complaint or intervention with or without prejudice, or may, upon good cause shown, recess the hearing to a future date to be set by the Authority to enable the applicant, petitioner or complainant to attend.

     2.  If an applicant, petitioner, complainant or intervener fails to respond to a request for data from the staff of the Authority within 10 working days after the issuance of the request, the person designated by the Authority as the Manager of Transportation shall, at the next regularly scheduled meeting of the Authority, move for dismissal of the application, petition, complaint or intervention.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3985  Hearings: Testimony under oath; cross-examination, redirect examination and recross-examination; dismissal of witness. (NRS 233B.050, 706.171)

     1.  All testimony to be considered by the Authority in a formal hearing must be sworn testimony except for matters of which official notice is taken or matters entered by stipulation.

     2.  Before testifying, each witness shall declare, under oath or affirmation, that the testimony he or she is to give at the hearing will be the truth, the whole truth and nothing but the truth.

     3.  At the hearing, each party may cross-examine an opposing witness in accordance with NRS 233B.123. After cross-examination of the witness, redirect examination of the witness is limited to matters raised during cross-examination. After redirect examination of the witness, recross-examination of the witness is limited to matters raised during redirect examination.

     4.  If the presiding officer determines that a witness lacks specific experience, expertise or direct knowledge to testify on the subject on which the witness is testifying, the presiding officer may strike the testimony of the witness and dismiss the witness from testifying in the proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3986  Hearings: Authority of presiding officer. (NRS 233B.050, 706.171)

     1.  The presiding officer shall:

     (a) Call a hearing to order and take the appearances of the parties who are present.

     (b) Hold appropriate conferences before or during the hearing.

     (c) Receive and rule on the admissibility of evidence.

     (d) Rule on the admissibility of amendments to the pleadings.

     (e) Act upon any pending motions or petitions which do not involve a final determination of the proceeding.

     (f) Make proposed opinions, findings and conclusions of law.

     (g) Issue appropriate interim orders.

     (h) Recess the hearing as required.

     (i) Rule on all procedural matters.

     (j) Set reasonable limits of time for the presentation of oral testimony.

     2.  At the discretion of the presiding officer, the parties may make opening statements.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3987  Hearings: Order of proceeding. (NRS 233B.050, 706.171)

     1.  Applicants, petitioners or complainants may present their evidence first at a hearing. Then any parties opposing the application, petition or complaint may present their evidence. The presiding officer shall designate the stage of the proceeding at which each intervener, protestant or member of the staff of the Authority may be heard. Evidence must be received in the following order unless the presiding officer determines that a special circumstance requires a different order:

     (a) Upon an application or petition:

          (1) Applicant or petitioner;

          (2) Interveners;

          (3) Staff of the Authority; and

          (4) Rebuttal by the applicant or petitioner.

     (b) Upon a complaint:

          (1) Complainant;

          (2) Respondent;

          (3) Interveners;

          (4) Staff of the Authority; and

          (5) Rebuttal by complainant.

     (c) Upon a complaint by the Authority or an order to show cause:

          (1) Staff of the Authority;

          (2) Respondent;

          (3) Interveners; and

          (4) Rebuttal by staff of the Authority.

     2.  A witness may be cross-examined on issues testified to by that witness by:

     (a) Opposing parties who have been granted leave to intervene pursuant to NAC 706.3968;

     (b) The Authority;

     (c) The Attorney General; and

     (d) The staff of the Authority.

     3.  If there is more than one applicant, petitioner or complainant, the witnesses of all applicants, petitioners or complainants may present direct testimony on an issue before any of these witnesses may be cross-examined on that issue, unless otherwise ordered by the presiding officer.

     4.  If two or more matters are set for hearing at the same time and place, the matter having the lowest docket number will be heard first, unless the presiding officer directs a different order for the convenience of the parties.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010; R091-18, 12-19-2018)

     NAC 706.3988  Hearings: Conduct of hearing on proposed regulation. (NRS 233B.050, 706.171)  At a hearing on a proposed regulation, the presiding officer may allow the questioning of those persons submitting statements to clarify testimony. The cross-examination of persons who testify is not allowed. The period for comment may be extended by the Authority so that written comments on statements of other persons which are offered at the hearing may be submitted to the Authority.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3989  Hearings: Order for appearance of witness or production of document. (NRS 233B.050, 706.171)

     1.  A request by a party for an order for the appearance of a witness at any designated place of hearing or for the production of a book, paper or document must be made in the form of a written motion filed with the Authority or presiding officer.

     2.  A motion for an order to compel the production of a book, paper or document must set forth the reasons which support the issuance of the order and must identify, as clearly as possible, the book, paper or document desired.

     3.  If the motion is granted, the Authority will issue the order or the presiding officer shall issue the order on behalf of the Authority. Where appropriate, the issuance of the order may be conditioned upon an advancement by the moving party of the reasonable cost of the production of books, papers or documents.

     4.  The Authority will or the presiding officer shall, upon the Authority’s or the presiding officer’s own initiative or upon a written request by the party to whom the order is directed, quash or modify the order if it is determined to be unreasonable or oppressive.

     5.  The Authority or presiding officer may, upon the Authority’s or the presiding officer’s own initiative, issue an order requiring the attendance and testimony of witnesses and the production of a book, paper, document or other tangible thing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.399  Hearings: Objections regarding admissibility of evidence. (NRS 233B.050, 706.171)

     1.  An objection to the admissibility of evidence may be made by any party, and the objection must be ruled on by the presiding officer. When an objection is made to the admission or exclusion of evidence, the grounds relied upon must be stated briefly. The presiding officer shall provide an opportunity for a party to respond to an objection raised by any other party regarding the admissibility of evidence. The responses must be brief and state the specific grounds relied upon.

     2.  An offer of proof for the record must consist of a statement of the substance of the evidence to which an objection has been sustained.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3991  Hearings: Prepared testimony. (NRS 233B.050, 706.171)

     1.  At the discretion of the presiding officer, a party to a proceeding shall submit a copy of prepared testimony and accompanying exhibits to be presented at a hearing to the Authority and to each party.

     2.  After delivery of the prepared testimony to the Authority, amendments to the prepared testimony may be made upon approval of the Authority or presiding officer.

     3.  Unless otherwise directed by the presiding officer, prepared testimony must be supported by a signed affirmation by the witness and submitted to the Authority as an exhibit. If circumstances so require, prepared testimony may be read into the record by the witness upon direct examination. The admissibility of prepared testimony will be determined pursuant to NAC 706.010 to 706.4019, inclusive, which govern oral testimony.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3992  Hearings: Documentary evidence. (NRS 233B.050, 706.171)

     1.  An exhibit must be limited in size to 8 1/2 by 11 inches when folded, unless otherwise allowed by the presiding officer. A copy of each documentary exhibit must be furnished to each party, and copies of each exhibit must be furnished to the Authority in such number as requested by the staff of the Authority or the presiding officer. The Authority or presiding officer may not request more than 10 copies of each documentary exhibit. A copy must be submitted to the court reporter or transcriber. If relevant evidence is included in a written or printed statement, book or document of any kind containing other matter not relevant and not intended to be put in evidence, the statement, book or document containing that other matter may not be received or admitted in whole. Counsel or other parties offering the evidence or exhibit shall present, in convenient and proper form for filing, a copy of the relevant portions or, at the discretion of the presiding officer, read these portions into the record. Any documentary evidence offered, whether in the form of an exhibit or introduced by reference, is subject to appropriate and timely objection.

     2.  If documents are numerous, such as freight bills or bills of lading, and a party desires to offer into evidence more than a limited number of these documents as typical of the others, an orderly abstract of relevant data contained in these documents may be prepared and offered as an exhibit. Other parties may examine both the abstract and the source document.

     3.  In a proceeding involving detailed accounting exhibits, the presiding officer shall require each party to file with him or her and to serve on each party a copy of these exhibits within a specified time before the hearing to enable the parties to study the exhibits and to prepare cross-examination with reference to them. An amendment to an exhibit may be made after the exhibit has been filed with the presiding officer if it does not prejudice the rights of any party or if it corrects a clerical or mathematical error.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002; A by Nev. Transportation Auth. by R113-10, 12-16-2010; R091-18, 12-19-2018)

     NAC 706.3993  Hearings: Resolutions. (NRS 233B.050, 706.171)

     1.  A properly authenticated resolution of a federal or state agency or division, the governing body of a city, town, county, regional or other municipal corporation or of a chamber of commerce, board of trade, labor union, corporation, commercial, mercantile, agricultural or manufacturing society or other civic organization must be received into evidence if offered by the president, secretary or other proper representative of the corporation or organization.

     2.  The resolution will be received subject to rebuttal by adversely affected parties of record as to either the authenticity of the resolution or the circumstances surrounding its procurement. Recitals of fact contained in a resolution will only be received for the limited purpose of showing the expression of the official action of the resolving body on the matters under consideration in the proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3994  Hearings: Additional evidence. (NRS 233B.050, 706.171)

     1.  At the hearing, the presiding officer may order the presentation of further evidence on any issue. The presiding officer may authorize the filing of specific documentary evidence as a part of the record within a fixed time after submission of the evidence. The presiding officer shall reserve exhibit numbers for exhibits which are filed late.

     2.  After the hearing and before the entry of a final decision and order, the Authority or presiding officer may issue an order requesting the submission of additional exhibits. Such an order must:

     (a) Specifically delineate the subject matter to be addressed.

     (b) Specify the date by which the exhibits must be submitted.

     (c) Require service of the exhibits upon all parties of record.

Ê A party of record may respond to or comment upon such exhibits.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.39943  Hearings: Rebuttal evidence. (NRS 233B.050, 706.171)

     1.  If a party is entitled to rebuttal, the party may offer in its rebuttal only rebuttal evidence that directly explains, repels, counteracts or disproves facts offered in evidence by other parties of record who oppose the application, petition or complaint. The party may not offer any other evidence in its rebuttal.

     2.  Upon its own motion, or upon the written motion of the Authority’s staff or any other party, the Authority will or the presiding officer shall strike any evidence offered by a party in its rebuttal that does not comport with the requirements of this section.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.39947  Hearings: Evidence received into record. (NRS 233B.050, 706.171)  At the conclusion of the hearing, all evidence will be received into the record, subject to the ruling of the presiding officer as to evidence to which timely objection was made.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.3995  Hearings: Rulings by presiding officer subject to review by Authority; referral of certain matters to Authority. (NRS 233B.050, 706.171)

     1.  All rulings made by the presiding officer regarding the admissibility of evidence and the granting or denial of a petition to intervene are subject to review by the Authority. Any pending petition or motion that involves a final determination of the proceeding must be referred to the Authority for determination.

     2.  In extraordinary circumstances, when a prompt decision by the Authority is necessary to promote substantial justice, the presiding officer shall refer the matter to the Authority for determination and may recess the hearing pending the determination.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3996  Hearings: Consolidation. (NRS 233B.050, 706.171)

     1.  The Authority may consolidate two or more dockets in any one hearing when it appears that the issues are substantially the same and that the rights of the parties will not be prejudiced by a consolidated hearing.

     2.  At a consolidated hearing, the presiding officer will determine the order in which the parties introduce their evidence and the general procedure to be followed during the course of the consolidated proceeding.

     3.  The presiding officer will apportion the costs of the hearing among the parties in a manner not contrary to statute.

     4.  Unless the Authority orders otherwise, the Deputy Commissioner will place the same date of issuance and the same effective date, if applicable, on all orders made by the Authority in relation to a consolidated hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3997  Hearings: Stipulations. (NRS 233B.050, 706.171)

     1.  With the approval of the presiding officer, the parties may stipulate as to any fact in issue, either by written stipulation introduced in evidence as an exhibit or by an oral statement made upon the record. This stipulation is binding only upon the parties so stipulating and is not binding upon the Authority.

     2.  The stipulation may be considered by the Authority as evidence at the hearing. The Authority or presiding officer may require proof of the facts stipulated to by independent evidence, notwithstanding the stipulation of the parties. A stipulation without additional proof is not binding on the Authority in the determination of the matter.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.3998  Hearings: Interim order. (NRS 233B.050, 706.171)  The Authority or presiding officer may, in the course of a proceeding and before entering a decision or a recommended decision, issue an appropriate written interim order. An interim order is not subject to exceptions or petitions for rehearing, reconsideration or reargument, but any party aggrieved by the interim order may file a written motion to set aside, stay or modify the order.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.3999  Hearings: Official notice. (NRS 233B.050, 706.171)  The Authority or presiding officer may take official notice of the following matters:

     1.  Rules, regulations, official reports, decisions and orders of the Authority and any other agency of the State.

     2.  Contents of decisions, orders, certificates and permits issued by the Authority.

     3.  Matters of common knowledge and technical or scientific facts of established character.

     4.  Official documents, if pertinent and properly introduced into the record of formal proceedings by reference. A proper and definite reference to a document must be made by the party offering the document, and the document must be generally circulated to each party.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.400  Hearings: Briefs. (NRS 233B.050, 706.171)  In a hearing, the presiding officer may order briefs to be filed within a reasonable time. The original and such copies of each brief as requested by the presiding officer, but not to exceed 10 copies, must:

     1.  Be filed with the Authority;

     2.  Contain all legal authority cited therein as exhibits; and

     3.  Be accompanied by an acknowledgment of or an affidavit showing service on each party.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010; R091-18, 12-19-2018)

     NAC 706.4001  Hearings: Oral arguments. (NRS 233B.050, 706.171)  The presiding officer may, following the filing of briefs or upon contested motions, set the matter for oral argument upon not less than 5 days’ notice to each party.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.4002  Hearings: Decision by Authority. (NRS 233B.050, 706.171)  Unless otherwise specifically ordered, a matter stands submitted for decision by the Authority at the close of the hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4003  Hearings: Reopening proceedings to receive additional evidence. (NRS 233B.050, 706.171)  At any time after the conclusion of a hearing and before the issuance of a final order, the Authority or presiding officer, on the Authority’s or presiding officer’s own motion, may reopen the proceedings for the taking of additional evidence.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4004  Hearings: Proposed findings of fact and conclusions of law; petition for extension of time. (NRS 233B.050, 706.171)

     1.  The presiding officer may require any party to file proposed findings of fact and conclusions of law at the close of the proceeding. The presiding officer will fix the period within which these proposed findings and conclusions must be filed. No decision, report or recommended order may be made until after the expiration of this period.

     2.  Each proposed finding of fact and conclusion of law must be clearly and concisely stated and numbered. Each proposed finding of fact must specifically show, by appropriate references to the transcript, the testimony which supports the statement.

     3.  An original and such copies of proposed findings of fact and conclusions of law, accompanied by a certificate of service, as requested by the presiding officer must be filed by each party with the Authority, and one copy must be served upon each party. A presiding officer may not request more than 10 copies of proposed findings of fact and conclusions of law.

     4.  Any party may petition the Authority for an extension of time in which to file proposed findings of fact and conclusions of law.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by Nev. Transportation Auth. by R113-10, 12-16-2010; R091-18, 12-19-2018)

     NAC 706.4005  Hearings: Date of issuance and effective date of order. (NRS 233B.050, 706.171)

     1.  The date of the issuance of an order is the day on which the Deputy Commissioner signs and verifies the order and affixes the seal of the Authority on the order. The Deputy Commissioner shall mail or deliver copies of the order to the parties of record not later than 1 day following the date of issuance. The date of issuance of an order may or may not be the day on which the Authority makes the decision. The Deputy Commissioner shall clearly indicate on each order the date of its issuance.

     2.  Unless otherwise specifically provided in the order, an order of the Authority is effective as of the date of its issuance.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4006  Hearings: Copies of transcripts. (NRS 233B.050, 706.171)  Any party may obtain a copy of the transcript of a hearing before the Authority from the official reporter upon payment of the fees fixed therefor. Each transcript must include an index of each exhibit presented at the hearing and copies of each exhibit. The original and two copies of each transcript must be provided to the Authority by the initiating party within 15 business days after the close of the hearing unless otherwise ordered by the presiding officer.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4007  Declaratory orders and advisory opinions: Petition; hearings. (NRS 233B.050, 706.171)

     1.  Any interested person may petition the Authority for a declaratory order or an advisory opinion as to the applicability of any statutory provision or any regulation or decision of the Authority. The Authority will retain discretion as to if and how such a petition will be addressed.

     2.  Hearings will be held by the Authority, if needed, to obtain information necessary or useful in formulating a declaratory order or advisory opinion.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.4008  Administrative fines: Definitions. (NRS 233B.050, 706.171, 706.771)  As used in NAC 706.4008 to 706.4019, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.4009, 706.401 and 706.4011 have the meanings ascribed to them in those sections.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4009  Administrative fines: “Administrative proceeding” defined. (NRS 233B.050, 706.171, 706.771)  “Administrative proceeding” means a proceeding to impose an administrative fine pursuant to subsection 2 of NRS 706.771.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.401  Administrative fines: “Hearing officer” defined. (NRS 233B.050, 706.171, 706.771)  “Hearing officer” means a person designated pursuant to subsection 2 of NRS 706.1514 to conduct an administrative proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4011  Administrative fines: “Respondent” defined. (NRS 233B.050, 706.171, 706.771)  “Respondent” means a person against whom an administrative proceeding is initiated.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4012  Administrative fines: Initiation and termination of administrative proceeding by staff of Authority; conduct of, applicable regulations for and intervention in administrative proceeding. (NRS 233B.050, 706.171, 706.771)

     1.  An administrative proceeding must be initiated by the staff of the Authority as provided in NAC 706.4013. The staff may terminate an administrative proceeding at any time before a hearing without prejudice to the initiation of another administrative proceeding based upon the same set of facts.

     2.  An administrative proceeding must be conducted pursuant to the provisions of chapter 233B of NRS and those provisions of chapter 706 of NRS which do not conflict with the provisions set forth in chapter 233B of NRS regarding notice to parties and the opportunity of parties to be heard.

     3.  The provisions of NAC 706.3933 to 706.4007, inclusive, apply to an administrative proceeding, as if the hearing officer were the Authority or presiding officer, to the extent that those provisions do not conflict with the provisions of NAC 706.4008 to 706.4019, inclusive.

     4.  No person may intervene in an administrative proceeding.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4013  Administrative fines: Contents, service and filing of complaint to initiate administrative proceeding; answer to complaint. (NRS 233B.050, 706.171, 706.771)

     1.  The staff of the Authority may initiate an administrative proceeding by:

     (a) Serving a copy of a complaint upon the respondent by personal delivery or by mailing by certified mail, return receipt requested, to the last known address of the business or residence of the respondent; and

     (b) Filing the complaint with the Authority.

     2.  The complaint must be signed by a member of the staff of the Authority and contain:

     (a) The name of the respondent;

     (b) A concise statement of the facts upon which the imposition of a fine is allegedly grounded;

     (c) The amount of the fine requested; and

     (d) Any other matter required by law.

     3.  The respondent may file with the Authority an answer to the complaint not later than 15 days after it is served.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4014  Administrative fines: Settlement of administrative proceeding. (NRS 233B.050, 706.171, 706.771)

     1.  The staff of the Authority may enter into an agreement with a respondent for the settlement of an administrative proceeding. The agreement must be signed by the staff and the respondent, and state that the respondent consents to the imposition of a fine in a specific amount.

     2.  Upon entering into such an agreement:

     (a) The staff of the Authority shall submit the agreement to the Authority; and

     (b) The respondent shall deposit with the Authority a cashier’s check or money order, payable to the Nevada Transportation Authority, for the amount of the agreed fine.

     3.  The agreement is not effective unless approved by the Authority. If the Authority approves the agreement, it will enter an appropriate final order. If the Authority does not approve the agreement, the administrative proceeding must be set for a hearing.

     4.  Upon termination of the administrative proceeding, the Authority will return to the respondent the amount deposited pursuant to subsection 2 which exceeds the amount of any fine imposed.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98; A by R040-02, 9-20-2002)

     NAC 706.4015  Administrative fines: Powers and duties of hearing officer. (NRS 233B.050, 706.171, 706.771)

     1.  A hearing officer shall:

     (a) Subscribe to the constitutional oath of office before exercising any of the powers or performing any of the duties of his or her office.

     (b) Conduct a fair and impartial hearing in accordance with the law.

     (c) Conduct the entire hearing on the record and require each party or the party’s counsel to identify himself or herself before presenting evidence.

     (d) Establish the order of presentation of the evidence by each party.

     (e) Ensure that the hearing proceeds with reasonable diligence and the least delay practicable.

     (f) Prepare a proposed decision for review by the Authority.

     (g) Deliver the record of the hearing and the proposed decision to the Authority.

     2.  If not otherwise prohibited by law and if substantial rights of the parties will not be prejudiced, a hearing officer may allow amendment of the complaint and answer before conducting a hearing.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4016  Administrative fines: Appeal of procedural ruling by hearing officer. (NRS 233B.050, 706.171, 706.771)

     1.  Any party to an administrative proceeding conducted by a hearing officer may appeal a ruling of the hearing officer on any procedural matter to the Authority by filing a request for further consideration with the hearing officer within 15 days after the ruling is made, or within the period prescribed by the hearing officer. The request must include, without limitation, grounds for review of the ruling by the Authority.

     2.  The hearing officer shall transmit:

     (a) The request for further consideration and any response to the request;

     (b) His or her ruling on the procedural matter; and

     (c) A memorandum which explains those parts of the hearing officer’s ruling which are the subject of the appeal,

Ê to the Authority not later than the time the hearing officer delivers the proposed decision pursuant to NAC 706.4015.

     3.  Except as otherwise provided in subsection 4, the Authority will enter a decision on the appeal at the same time it rules upon the proposed decision of the hearing officer received pursuant to NAC 706.4015.

     4.  If the hearing officer finds that a ruling on the appeal is necessary to prevent detriment to the public interest or irreparable harm to any person, the Authority may enter a decision on the appeal before it rules on the proposed decision of the hearing officer received pursuant to NAC 706.4015.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4017  Administrative fines: Action by Authority. (NRS 233B.050, 706.171, 706.771)

     1.  The Authority will review the decision of a hearing officer and enter a final order affirming, modifying or setting aside the decision.

     2.  If a respondent fails to appear at the time and place set for an administrative proceeding, the Authority may impose a fine for the violations alleged in the complaint.

     3.  In determining the amount of a fine to be imposed pursuant to an administrative proceeding, the Authority may consider:

     (a) The seriousness of the violations alleged in the complaint which were demonstrated to have been committed by the respondent;

     (b) Any hazard to the health or safety of the public resulting from those violations;

     (c) Any economic benefit received by the respondent as a result of those violations;

     (d) Any mitigation or aggravation by the respondent of the effects of those violations;

     (e) The extent to which the respondent demonstrates his or her good faith;

     (f) Any previous history of violations by the respondent;

     (g) The amount necessary to deter future violations; and

     (h) Any other appropriate matter.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4018  Administrative fines: Payment of fine. (NRS 233B.050, 706.171, 706.771)  A fine imposed pursuant to an administrative proceeding is due and payable within 20 days after the final order of the Authority imposing the fine.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

     NAC 706.4019  Administrative fines: Remedy not exclusive. (NRS 233B.050, 706.171, 706.771)  The provisions of NAC 706.4008 to 706.4019, inclusive, do not preclude the commencement or pursuit of any additional remedies for the commission of the acts upon which an administrative proceeding is based.

     (Added to NAC by Transportation Serv. Auth. by R071-98, eff. 10-28-98)

UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES

General Provisions

     NAC 706.401905  Definitions. (NRS 706.167, 706.171)  As used in NAC 706.401905 to 706.401995, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.401906 to 706.401931, inclusive, have the meanings ascribed to them in those sections.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401906  “Accounting period” defined. (NRS 706.167, 706.171)  “Accounting period” means the calendar year, fiscal year or other period for which an account is kept.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401907  “Actually issued” defined. (NRS 706.167, 706.171)  “Actually issued,” as applied to securities issued or assumed by a company, means securities:

     1.  Sold to bona fide purchasers for a valuable consideration;

     2.  Issued as dividends on stock; or

     3.  Issued in accordance with contractual requirements directly to trustees of sinking funds.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401908  “Amortization” defined. (NRS 706.167, 706.171)  “Amortization” means the gradual extinguishment of an amount in an account by distributing the amount over:

     1.  A fixed period;

     2.  The life of the asset or liability to which it applies; or

     3.  The period during which a benefit is anticipated to be realized.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401909  “Associated companies” defined. (NRS 706.167, 706.171)  “Associated companies” means companies or persons that directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with, an accounting company.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40191  “Book cost” defined. (NRS 706.167, 706.171)  “Book cost” means the amount at which property is recorded in accounts without any deduction of related provisions for accrued depreciation, amortization or other purposes.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401911  “Company” defined. (NRS 706.167, 706.171)

     1.  “Company” means a sole proprietorship, firm, limited-liability company, copartnership, corporation, association or joint-stock association that is operating or providing limousine services subject to the jurisdiction of the Authority.

     2.  The term includes any trustee, receiver, assignee or personal representative operating a limousine service under the jurisdiction of the Authority.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401912  “Contingent liability” defined. (NRS 706.167, 706.171)  “Contingent liability” means an item which may, under certain conditions, become an obligation of the company but which is neither a direct nor an assumed liability as of the date of the balance sheet.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401913  “Control,” “controlled by” and “under common control with” defined. (NRS 706.167, 706.171)  “Control,” “controlled by” and “under common control with” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a company, whether that power is:

     1.  Exercised alone, in conjunction with or through one or more intermediary companies, or pursuant to an agreement; or

     2.  Established through:

     (a) A majority or minority ownership or voting of securities;

     (b) Common directors, officers or stockholders;

     (c) Voting trusts;

     (d) Holding trusts;

     (e) Associated companies;

     (f) A contract; or

     (g) Any other direct or indirect means.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401914  “Cost” defined. (NRS 706.167, 706.171)  “Cost” means the amount of money actually paid for property or services, or the value of any consideration other than cash determined on a cash basis.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401915  “Cost of disposition” defined. (NRS 706.167, 706.171)  “Cost of disposition” means the cost of demolishing, dismantling, tearing down or otherwise removing the property of a company, including, without limitation, the cost of transportation and incidental handling.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401916  “Current asset” defined. (NRS 706.167, 706.171)  “Current asset” means:

     1.  Cash;

     2.  An asset that is readily convertible into cash or is held for current use in operations;

     3.  A current claim against another person, the payment of which is reasonably assured; and

     4.  An amount accruing to a company that is subject to current settlement, except an item for which an account other than an account designated as a current asset is provided.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401917  “Date of disposal or retirement” defined. (NRS 706.167, 706.171)  “Date of disposal or retirement,” as applied to property, means the date on which the property is disposed of or retired.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401918  “Depreciation” defined. (NRS 706.167, 706.171)

     1.  “Depreciation,” as applied to operating property, means the loss in service value not restored by current maintenance that is incurred in connection with the consumption or prospective retirement of property in the course of service from causes which are known to be in current operation and against which the company is not protected by insurance.

     2.  As used in this section, “causes” includes, without limitation, wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand and the requirements of public authorities.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401919  “Discount” defined. (NRS 706.167, 706.171)  “Discount” means the excess of the par or face value of securities issued or assumed by a company, or the stated value of no-par stocks, plus interest or dividends accrued as of the date of the sale over the cash value of the consideration received from the sale of the securities or stocks.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40192  “Functional division” defined. (NRS 706.167, 706.171)  “Functional division” means the division of overall activities engaged in by an operating company into identifiable and separable, or reasonably allocated, supporting activities, such as dispatching activities, shop and garage activities, limousine operating activities, general and administrative activities and other activities.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401921  “Nominally issued” defined. (NRS 706.167, 706.171)  “Nominally issued,” as applied to securities issued or assumed by a company, means securities which have been signed, certified or otherwise executed and which have been placed with the proper officer for sale and delivery, pledged or otherwise placed in some special fund of the company, but which have not been sold, or issued directly to trustees of sinking funds in accordance with contractual requirements.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401922  “Nominally outstanding” defined. (NRS 706.167, 706.171)  “Nominally outstanding,” as applied to securities issued or assumed by a company, means securities which, after being actually issued, have been reacquired by or for the company under circumstances that require the securities to be considered as held alive and not retired. The term does not include securities held by trustees.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401923  “Original cost” defined. (NRS 706.167, 706.171)  “Original cost,” as applied to the property of a company, means the cost of the property at the time of acquisition.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401924  “Outside labor” defined. (NRS 706.167, 706.171)  “Outside labor” means labor services performed for a company by a person who is not an employee, partner or owner of the company.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401925  “Premium” defined. (NRS 706.167, 706.171)  “Premium,” as applied to the securities issued or assumed by a company, means the excess of the cash value of the consideration received from the sale of the securities over the sum of the par or face value of the securities, or the stated value of no-par stocks, and interest or dividends accrued as of the date of sale.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401926  “Property disposed” and “property retired” defined. (NRS 706.167, 706.171)  “Property disposed” or “property retired,” as to the property of a company, means property which has been removed, sold, abandoned, destroyed or which for any cause has been withdrawn from service.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401927  “Salvage value” defined. (NRS 706.167, 706.171)  “Salvage value” means:

     1.  The amount received for property disposed or property retired, less the cost of disposition; or

     2.  An arbitrary value that is set up for accounting purposes on resalable, usable or depreciable property.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401928  “Service life” defined. (NRS 706.167, 706.171)  “Service life” means the period between the date on which property is placed in service and the date on which the property is retired from service.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401929  “Service value” defined. (NRS 706.167, 706.171)  “Service value” means the difference between the book cost and the salvage value of property owned by a company.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40193  “Straight-line method” defined. (NRS 706.167, 706.171)  “Straight-line method” means the plan for depreciation accounting under which the service value of property is charged to depreciation expenses and credited to depreciation reserves through equal periodic charges as nearly as may be during its service life.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401931  “Uniform system of accounts for limousine operations” defined. (NRS 706.167, 706.171)  “Uniform system of accounts for limousine operations” means the uniform system of accounts for limousine operations established pursuant to NAC 706.401905 to 706.401995, inclusive.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401932  Maintenance of books and records; reports of information. (NRS 706.167, 706.171)

     1.  A company subject to the jurisdiction of the Authority shall keep its books of account and all other books, records and memoranda that support the entries in its books of account in accordance with the uniform system of accounts for limousine operations established pursuant to NAC 706.401905 to 706.401995, inclusive. A company must be able to furnish information as to any item included in an account. Each entry must be supported by such detailed information as will allow ready identification, analysis and verification of all relevant facts.

     2.  The books and records must include accounting records usually kept pursuant to generally accepted accounting principles and all other records that may be useful in developing the history of or facts regarding a transaction, including, without limitation, trip sheets, minute books, stock books, reports, correspondence and memoranda.

     3.  Trip sheets, invoices, cancelled checks, ledgers, inventory records, minute books, reports, correspondence, memoranda and any other documents that are not currently in use must be maintained for at least 3 years in an orderly and systematic manner which will allow immediate review of or reference to any particular dated trip sheet or record.

     4.  In addition to the accounts prescribed by the uniform system of accounts for limousine operations, a company may keep clearing accounts, temporary or experimental accounts and subdivisions of accounts, if the integrity of the accounts prescribed by the uniform system of accounts for limousine operations is not impaired.

     5.  The Authority may at any time request additional detailed information from a company to be obtained from the books and records required to be maintained by the company pursuant to the uniform system of accounts for limousine operations, if the Authority determines that the additional information is necessary for regulatory purposes.

     6.  The arrangement or sequence of the accounts prescribed in the uniform system of accounts for limousine operations is not controlling for the arrangement or sequence that may be prescribed by the Authority in the forms for reporting the information.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401933  Accounting method and period. (NRS 706.167, 706.171)

     1.  Each entry in an account prescribed by the uniform system of accounts for limousine operations must be made by the “double-entry” method of bookkeeping, and each such account must be maintained on an accrual basis. If bills covering transactions have not been received or rendered, the amounts must be estimated and accruals based on the estimates or orders must be recorded. Appropriate adjustments must be made when phone bills, utility bills or other bills are received.

     2.  A company shall keep its books on a monthly basis so that for each month all applicable transactions are entered in the books of the company.

     3.  A company shall close its books for regulatory purposes at the end of each calendar year unless the company has received permission from the Authority to report based on a fiscal year.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401934  Questions of doubtful interpretation. (NRS 706.167, 706.171)  To maintain uniformity of accounting, a company shall submit questions of doubtful interpretation to the Authority for consideration and decision.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401935  Purpose of lists of items. (NRS 706.167, 706.171)  Lists of items are included in the texts of the accounts or in the uniform system of accounts for limousine operations to indicate more clearly the application of the prescribed accounting. The lists are intended to be representative, but not exhaustive.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401936  Use of functional divisions of accounts. (NRS 706.167, 706.171)  A company shall use the functional divisions of accounts set forth in the uniform system of accounts for limousine operations if the functional divisions are applicable to the operations of the company.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401937  Inventory requirements. (NRS 706.167, 706.171)

     1.  A company shall take physical inventories on the last day of each calendar or fiscal year, or in lieu thereof, during the last week of the calendar year or fiscal year, of all materials and supplies that affect the operational, repair or maintenance activities of the company, including, without limitation, fuel, oil, tires, batteries, radio tubes, shop parts and small tools. An adjustment to the proper expense account must be made for the difference between the inventories taken at the end of the calendar or fiscal year and the inventories recorded for the beginning of the calendar or fiscal year. If any bills have not been received or recorded for items considered in the year-end inventory, proper accrual entries must be made at a realistic estimated cost value. The adjustments must reflect proper expenses for the end of the current year.

     2.  Inventories of all materials and supplies must be segregated in accordance with the functional divisions established pursuant to the uniform system of accounts for limousine operations so that expenses may be allocated properly.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401938  Fixed assets. (NRS 706.167, 706.171)  A company shall include in its accounts the original cost of all property that:

     1.  Is owned by the company and devoted to the limousine operations of the company;

     2.  Has an estimated service life of more than 1 year; and

     3.  Had an original cost of more than $100.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401939  Depreciable assets. (NRS 706.167, 706.171)

     1.  To ensure that all records for preparing financial reports which must be forwarded to the Authority are maintained on a comparable basis, the requirements regarding depreciation for reporting and regulatory purposes are set forth in this section.

     2.  The straight-line method is the only allowable method of computing annual depreciation charges to operations.

     3.  The following chart sets forth the service lives and salvage values of various depreciable assets. The requirements for depreciable assets as shown in the chart do not preclude a company from using longer or shorter service lives, higher or lower salvage values, or another method of calculating depreciation for any purposes other than recording amounts and reporting under the uniform system of accounts for limousine operations.

 

     Category

Service Life

Salvage Value

 

 

 

     Operating Depreciable Assets

 

 

          Limousines

60 months

none

     Dispatching Depreciable Assets

 

 

          Radios

 

 

               new

60 months

none

               used

36 months

none

          Telephonic equipment

 

 

               new

60 months

none

               used

36 months

none

          Transmitters

 

 

               new

60 months

none

               used

36 months

none

     Radio and telephonic test equipment

               new

60 months

none

               used

36 months

none

     Shop and Garage Depreciable Assets

 

 

          Automotive equipment

 

 

               new

48 months

none

               used

36 months

none

          Shop equipment

 

 

               new

84 months

none

               used

36 months

none

          Body shop equipment

 

 

               new

84 months

none

               used

36 months

none

     General and Administrative Depreciable Assets

          Office equipment

 

 

               new

84 months

none

               used

36 months

none

          Furniture and fixtures

 

 

               new

120 months

none

               used

60 months

none

          Office and buildings

 

 

               original

360 months

none

               additions

360 months

none

               air-conditioning

84 months

none

          Leasehold improvements

Length of lease

none

 

(unless life of asset warrants

shorter amortization period)

 

 

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40194  Gain or loss on dispositions. (NRS 706.167, 706.171)

     1.  The account for the gain or loss on the disposal of automotive equipment must include all gains or losses on the disposition of limousines of the company devoted to its limousine operations.

     2.  The account must be maintained with sufficient detail and description, supported by appropriate records, of each item included to allow ready identification, analysis and verification of all facts relative to each asset disposed of.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401941  Payroll and payroll costs. (NRS 706.167, 706.171)

     1.  Salaries, wages and other compensation, including, without limitation, reasonable salaries paid to officers and proprietors and payroll costs applicable to such compensation, must be maintained based on functional division and charged as applicable to the payroll and payroll cost accounts set up under the functional divisions in the uniform system of accounts for limousine operations established pursuant to the uniform system of accounts for limousine operations.

     2.  If an employee, including an officer or proprietor, who normally performs services in one functional division performs services during a working period in one or more other functional divisions, his or her compensation and payroll costs for that period must be allocated on a time basis and charged to the applicable and appropriate division accounts. The provisions of subsections 2, 3 and 4 of NAC 706.401984 describe the method applicable to payroll and payroll costs of shop and garage employees for maintenance and repairs only.

     3.  Salaries, wages or other compensation, including reasonable salaries paid to officers and proprietors and payroll costs charged to operating revenue deductions, must be supported by a quarterly “Payroll and Payroll Cost Distribution Summary” detailing all particulars, including payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs for workers’ compensation insurance charged to each functional account.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

Accounts

     NAC 706.401942  Current assets: Items not to be included. (NRS 706.167, 706.171)  Any item, the amount or collectibility of which is not reasonably assured, must not be included in the group of accounts designated as current assets unless an adequate provision for possible loss has been made.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401943  Current assets: Account for cash on hand. (NRS 706.167, 706.171)  The account for cash on hand must include all undeposited money, in cash or checks, as of the close of business at the end of a year. Proper credit must be made to the accounts for which this money was received, including, without limitation, limousine fares, trade accounts receivable, advertising revenue, and payments on loans or accounts other than trade.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401944  Current assets: Account for cash in banks. (NRS 706.167, 706.171)  The account for cash in banks must include all money on deposit in a banking institution to the credit of the company. Special cash deposits for payment of interest, dividends, payroll taxes or other special purposes must be included in this account in separate subdivisions that specify the purpose for which each special deposit is made.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401945  Current assets: Account for petty cash. (NRS 706.167, 706.171)

     1.  The account for petty cash must include all money used to facilitate disbursements for small expenditures to avoid the drawing of many small checks, and all money used for check-cashing accommodations. Responsibility for this account must be assigned to a designated officer or employee or to one or more other designated persons. Proper entries must be kept for complete identification and verification.

     2.  The account must not include any advances or loans to stockholders, directors, officers, partners, employees or agents. Such advances or loans must be included in the accounts described in NAC 706.401947.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401946  Current assets: Account for trade accounts receivable. (NRS 706.167, 706.171)

     1.  The account for trade accounts receivable must include all amounts that are due the company arising from or attributable to the limousine operations of the company and for which payment has not been received.

     2.  Records must be maintained showing the balance due from each person or company, and the sum of these individual balances must agree with the total of the account.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401947  Current assets: Accounts for employees’ and officers’ accounts receivable. (NRS 706.167, 706.171)

     1.  The account for employees’ accounts receivable must include all amounts that are due the company from its employees, other than officers, and for which payment has not been received.

     2.  The account for officers’ accounts receivable must include all amounts that are due the company from its officers, proprietors or partners, and for which payment has not been received.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401948  Current assets: Account for notes receivable. (NRS 706.167, 706.171)

     1.  The account for notes receivable must include the book cost, not includable elsewhere, of all collectible obligations in the form of notes, drafts and similar evidences of money due the company.

     2.  Complete information must be maintained in the account for each note, including, without limitation, the maker of the note, payor, payee, date of issuance, date of maturity, interest rate and penalties. This information must clearly indicate the amounts due from each person or company.

     3.  The face amount of notes receivable discounted, sold or transferred without releasing the company as endorser must be credited to a separate subdivision of the account, and appropriate disclosure must be made in financial statements of any contingent liability arising from such transactions.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401949  Current assets: Account for other accounts receivable. (NRS 706.167, 706.171)  The account for other accounts receivable must include all amounts which are due the company and which are not attributable to the limousine operations of the company and for which payment has not been received. The account must clearly indicate how much is due from each company or person.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40195  Current assets: Account for bad debts. (NRS 706.167, 706.171)  Provision for any actual or probable losses under the accounts described in NAC 706.401946 to 706.401949, inclusive, must be credited to the account for bad debts with a corresponding charge to the account for bad debt expenses described in subsection 5 of NAC 706.401987, or the account for miscellaneous other expenses described in subsection 4 of NAC 706.401994.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401951  Current assets: Account for inventory supplies. (NRS 706.167, 706.171)

     1.  The account for inventory supplies must include the inventories of:

     (a) All gasoline and other fuel in storage tanks at the end of the accounting period, computing value at the lower of cost or market; and

     (b) All oil, tires, batteries, radio parts, shop parts and small tools on hand at the end of the accounting period, computing value at the lower of cost or market.

     2.  Appropriately titled subaccounts must be maintained for materials and supplies relating to each of the functional divisions maintained by the company, including, without limitation, operating, dispatching, shop and garage, and general.

     3.  The differences between the opening inventories at the beginning of an accounting period and the year-end inventories must be recorded as adjustments to the following accounts for operating expenses described in subsection 6 of NAC 706.401982:

     (a) Account for fuel.

     (b) Account for oil.

     (c) Account for tires.

     (d) Account for repairs and maintenance.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401952  Current assets: Account for prepaid expenses. (NRS 706.167, 706.171)

     1.  The account for prepaid expenses must include all amounts representing prepayments, including, without limitation, insurance, rents, taxes and other items, and must be maintained and supported in such a manner as to disclose the amount of each class of prepayments. Subaccounts may be maintained for this purpose.

     2.  If a prepayment is made, the account must be charged with the full amount of the prepayment and subsequently credited with each portion that will ratably distribute the prepayment to expense over the benefited period. A portion ratably credited to prepaid expense must be charged to the appropriate functional accounts for operating expenses.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401953  Current assets: Account for refundable deposits. (NRS 706.167, 706.171)  The account for refundable deposits must include all refundable deposits with federal, state, county or municipal authorities, and with fiscal agents or others for the fulfillment of obligations.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401954  Current assets: Account for miscellaneous current assets. (NRS 706.167, 706.171)  The account for miscellaneous current assets must include the book cost of all other current assets not provided for elsewhere, appropriately described and supported as to show the nature of each asset included in the account.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401955  Account for fixed assets. (NRS 706.167, 706.171)

     1.  The account for fixed assets must include the original cost of property owned by the company which is devoted to the limousine operations of the company and which has an estimated service life of more than 1 year and a cost of $5,000 or more.

     2.  The cost of additions to and improvements of property leased from others, which must also be included in the account for fixed assets, must be recorded in subaccounts separate and distinct from similar costs relating to owned property. Such additions or improvements must be included in the account for leasehold improvements described in NAC 706.401958.

     3.  When the consideration given for property is other than cash, the value of the consideration must be determined on a cash basis. In the entry recording such a transaction, the actual consideration must be properly described to make it easily identifiable. The company must be prepared to furnish the Authority with details regarding the method used by the company to determine the cash value.

     4.  When property is purchased under a plan involving deferred payments, no charge may be made to the asset accounts for interest, insurance or other expenditures occasioned solely by that form of payment.

     5.  Upon a disposition or abandonment of any of these assets, the applicable asset account must be credited in the amount at which the asset was recorded and the amount must be debited as appropriate to the account for gain or loss on disposal of automotive equipment described in subsection 13 of NAC 706.401982, or the account for gain on the sale of assets except automotive equipment described in subsection 4 of NAC 706.401993.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401956  Fixed assets: Land account. (NRS 706.167, 706.171)

     1.  The land account for limousine operations must include the cost of all land devoted to the limousine operations of the company, including, without limitation:

     (a) The original price of the land; and

     (b) All costs incidental to the purchase when acquired, if paid by the purchaser, including, without limitation, commissions paid to agents, escrow fees, title fees, liens satisfied to clear title and prorated tax expense.

     2.  Where special assessments for public improvements provide for deferred payments, the full amount of the assessments must be charged to the land account for limousine operations or other appropriate land account and the unpaid balance must be carried in an appropriate liability account. Interest on unpaid balances must be charged to the interest account. If any part of the cost of public improvements is included in the general tax levy, that amount must be charged to the appropriate tax account and not to the land account for limousine operations or other appropriate land account.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401957  Fixed assets: Buildings account. (NRS 706.167, 706.171)  The buildings account must include the cost of all buildings devoted to the limousine operations of the company. For the purposes of this section, the cost of buildings includes the cost of fixtures attached to and forming a permanent part of the building and fixtures that cannot be removed without cutting into the wall, ceilings or floors, or without in some way impairing the buildings, including, without limitation, plumbing pipes and fixtures, heating and air-conditioning apparatus, electric wiring and fixtures, and elevators, cranes and hoists and the machinery for operating elevators, cranes and hoists.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401958  Fixed assets: Account for leasehold improvements. (NRS 706.167, 706.171)  The account for leasehold improvements must include the cost of all additions to and improvements of property leased from others. All entries must be made with sufficient detail to allow ready identification.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401959  Fixed assets: Account for shop and garage equipment. (NRS 706.167, 706.171)

     1.  The account for shop and garage equipment must include the cost of all hoists, electric motors, lathes, drill presses, air compressor equipment, tire changing equipment, wheel alignment equipment, welding sets, work benches and expensive special purpose tools that cost over $5,000.

     2.  The account must not include hand or other portable tools that:

     (a) Are likely to be lost or stolen;

     (b) Have a value of $5,000 or less; or

     (c) Have a short life or period of use.

Ê Such items must be appropriately charged to the account for repairs and maintenance described in subsection 6 of NAC 706.401982 or the account for miscellaneous shop and garage expenses described in subsection 11 of NAC 706.401984.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40196  Fixed assets: Account for furniture and office equipment. (NRS 706.167, 706.171)  The account for furniture and office equipment must include the cost of all:

     1.  Office furniture;

     2.  Business machines; and

     3.  Equipment not permanently attached to the building,

Ê that are used in the operation of a limousine company.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401961  Fixed assets: Limousine account. (NRS 706.167, 706.171)  Except as otherwise provided in this section, the limousine account must include the cost of all limousines devoted to the operations of a limousine company, including the cost of painting and the first set of accessory equipment necessary to fit the limousine for service. Costs for radio and telephonic equipment must be included in the account for radio and telephonic equipment described in NAC 706.401963 and must not be included in the limousine account as part of the cost of limousines.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401962  Fixed assets: Account for other automotive equipment. (NRS 706.167, 706.171)  The account for other automotive equipment must include the cost of all motor vehicles, other than limousines, that are used in connection with the operations of a limousine company.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401963  Fixed assets: Account for radio and telephonic equipment. (NRS 706.167, 706.171)  Except as otherwise provided in this section, the account for radio and telephonic equipment must include the cost of all radio and telephonic equipment owned by the company that is devoted to the limousine operations of the company, including the cost of original installation and any necessary accessories. The cost of any repairs and the replacement of any parts must be recorded as an expense in the account for repairs and maintenance of dispatch equipment described in subsection 9 of NAC 706.401983 and must not be included in the account for radio and telephonic equipment.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401964  Account for other fixed assets. (NRS 706.167, 706.171)  The account for other fixed assets must include the cost of all tangible property and equipment devoted to the limousine operations of the company for which a separate account has not been otherwise provided in the uniform system of accounts for limousine operations. All entries in the account for other fixed assets must be made with sufficient detail and description recorded to allow immediate identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401965  Account for total depreciation and amortization allowance. (NRS 706.167, 706.171)

     1.  For the purpose of general ledgers, the account for total depreciation and amortization allowance must be treated as a single composite provision for depreciation and amortization. For the purpose of analysis, a company shall maintain subaccounts in which the account for total depreciation and amortization is segregated according to the same account classification used in the accounts for fixed assets.

     2.  The account for total depreciation and amortization must be credited with the amounts charged to the functional accounts for depreciation and amortization expense.

     3.  On the date of disposal or retirement of a depreciable or amortizable fixed asset, the account must be charged in the amount of the total accumulated provision relating to the asset up to the date of retirement or disposal, and the accounts described in subsection 13 of NAC 706.401982, subsection 4 of NAC 706.401993 and subsection 2 of NAC 706.401994 must be credited or charged, as appropriate. These entries must be recorded with sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401966  Accounts for organizational expense and deferred charges. (NRS 706.167, 706.171)

     1.  The account for organizational expense must include the original cost of organizing the company.

     2.  The account for deferred charges must include all debits for which a separate account has not been otherwise provided, including, without limitation:

     (a) Unamortized debt discount and expense;

     (b) Unusual or extraordinary expenses that are in the process of amortization; and

     (c) Any other item for which the proper final disposition is uncertain.

Ê The records supporting the entries to the account must contain sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401967  Accounts for other assets. (NRS 706.167, 706.171)

     1.  The investment account must include:

     (a) The book cost of investments made for a period or periods of more than 1 year in duration in securities, notes, mortgages and other items, of both associated companies and companies that are not associated companies; and

     (b) The offsetting entry to the recording of amortization of discount or premium on interest-bearing investments when such investments were purchased for less or more than face value.

     2.  Information to be included for each note or security includes the type of note or security, maker, payee, payor, date of issuance, certificate number, date of maturity, interest or dividend rate, face value and any other identifying information. Securities owned and pledged must be included in the investment account, and a complete record of securities pledged must be maintained. The records of the company must bear sufficient detail and description, including the use of subaccounts where necessary, to allow ready identification, analysis and verification of all relevant facts for each class of investment, including, without limitation, investments in associated companies and in companies that are not associated companies, note mortgages, bonds, stocks or securities pledged.

     3.  If a company is acquired at a cost in excess of its book value, the excess must be charged to the goodwill account.

     4.  A company may use an account for payroll clearing. If such an account is used, it must be cleared monthly.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401968  Account for current and accrued liabilities. (NRS 706.167, 706.171)

     1.  Except as otherwise provided in this section, the account for current and accrued liabilities must include, without limitation, obligations that have matured or become due within 1 year after the date thereof.

     2.  Bonds or receivers’ certificates and other similar items must not be entered in the account for current and accrued liabilities. Such items must be classified as long-term liabilities until the date of maturity.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401969  Accounts for notes payable. (NRS 706.167, 706.171)

     1.  The account for short-term notes payable must include:

     (a) Amounts owing on notes, drafts, acceptances or other similar evidences of indebtedness that are payable on demand or within 1 year after the date of issuance or acceptance, including interest; and

     (b) Under appropriate subaccounts, notes, drafts, acceptances or other similar evidences of indebtedness that are payable to associated companies on demand or within 1 year after the date of issuance or acceptance, including interest.

Ê Information to be contained in the account for short-term notes payable must include the face value of the note, date made, date due, interest rate, payee and any other identifying information.

     2.  For reporting purposes, the current portion of the account for long-term notes payable represents the portion of a long-term note and the interest on it that is due within 1 year after the reporting date.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40197  Accounts for accounts payable, open accident or crash liabilities and contracts payable. (NRS 706.167, 706.171)

     1.  The account for accounts payable must include all amounts for goods and services received by the company which are payable within 1 year after the date thereof and which have not been paid.

     2.  The account for open accident liabilities must include a provision for the amounts set aside by self-insured companies for the actual or estimated liabilities from accidents or motor vehicle crashes not totally covered by insurance policies.

     3.  For reporting purposes, the portion of any contract payable which becomes due within 1 year after the date thereof and which has not been paid must be included in the account for contracts payable.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401971  Accounts for accrued salaries and wages and for accrued vacation pay. (NRS 706.167, 706.171)

     1.  The account for accrued salaries and wages must include the gross amount of salaries or wages earned but not paid at the end of the month.

     2.  The account for accrued vacation pay must include the amount of accrued vacation pay owed at the end of the month.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401972  Accounts for payroll taxes withheld and accrued and for accrued payroll benefits. (NRS 706.167, 706.171)

     1.  The account for payroll taxes withheld and accrued must include all amounts withheld from the wages or salaries of employees that are payable to a governmental agency and all accrued liabilities of the company which are owed to a governmental agency, the liability for which is determined on the basis of a percentage of the payroll. The account must be maintained in such a manner as to allow ready identification of the liability of the company to each governmental agency.

     2.  The account for accrued payroll benefits must:

     (a) Include all amounts withheld from employee wages or salaries that are payable at the end of each month, other than such amounts payable to a governmental agency;

     (b) Include all liabilities incurred by the company which are payable and which arise as a result of having employees, other than such liabilities payable to a governmental agency; and

     (c) Be maintained in such a manner as to allow ready identification of liabilities as between the employees and the company and the class of liability accrued, including, without limitation, welfare, pension contributions and other contributions.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401973  Account for accrued taxes and licenses. (NRS 706.167, 706.171)

     1.  The account for accrued taxes and licenses must be credited with the amount of taxes accrued during the accounting period, other than payroll taxes and federal income taxes that must be credited appropriately to the account for payroll taxes withheld and accrued described in NAC 706.401972 or the account for accrued federal income taxes described in NAC 706.401977. Corresponding debits must be appropriately made to the account for licenses and taxes described in subsection 10 of NAC 706.401982 or the account for general taxes described in NAC 706.401986. Credits included in the account for accrued taxes and licenses may be based on estimates, and, as the facts become known, the amount of the periodic credits must be adjusted as necessary to include the applicable taxes as nearly as can be determined in each year.

     2.  If accruals for taxes are found to be insufficient or excessive, corrections must be made through current tax accruals. Accruals for taxes must be based upon the net amounts payable after credit for any discounts and must not include any amounts for interest on the deficiencies or refunds. Interest received on refunds must be credited to the account for interest earned described in subsection 1 of NAC 706.401993, and interest paid on deficiencies must be charged to the account for interest expense described in subsection 1 of NAC 706.401994. Penalties must be charged to the account for miscellaneous other expenses described in subsection 4 of NAC 706.401994.

     3.  Records supporting the entries to this account must be kept to show, for each class of taxes included, the amount accrued, the basis for the accrual, the accounts charged and the amount of tax paid.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401974  Account for accrued interest. (NRS 706.167, 706.171)  The account for accrued interest must include the amount of interest accrued but not due on all liabilities of the company, other than interest added to the principal of the debt on which incurred. The account for accrued interest must include, without limitation, interest incurred on contracts payable. Supporting records must be maintained to show the amount of interest accrued on each obligation.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401975  Account for other current liabilities. (NRS 706.167, 706.171)  The account for other current liabilities must include the balances in all open accounts representing current liabilities that are not specifically provided for in the accounts described in NAC 706.401969 to 706.401974, inclusive. Items that must be included in the account for other current liabilities, include, without limitation, unpaid matured interest and interest on unpaid, matured long-term debts. Records supporting the entries to this account must be made with sufficient description and detail to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401976  Accounts for deferred credits, dividends payable and mortgage payable. (NRS 706.167, 706.171)

     1.  The account for deferred credits must include advance billings and receipts and other deferred credit items not provided for elsewhere in the uniform system of accounts for limousine operations, including, without limitation, amounts that cannot be entirely cleared or disposed of until additional information has been received. Records supporting the entries to the account must be made with sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

     2.  The account for dividends payable must include the amount of all dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.

     3.  The current portion of the account for mortgage payable must include the portion of any mortgage payments, including interest, that becomes due and is unpaid within 1 year after the reporting date.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401977  Account for accrued federal income taxes. (NRS 706.167, 706.171)

     1.  The account for accrued federal income taxes must include the amount of federal income taxes accrued during the accounting period. Concurrent charges for tax accruals must be made to the account for federal income taxes on earnings described in subsection 2 of NAC 706.401995. As the exact amount of taxes becomes known, the current tax accruals must be adjusted accordingly. Payments of income taxes must be charged to the account for accrued federal income taxes so that it may reflect as accurately as possible the actual taxes payable.

     2.  Accruals for federal income taxes must not include any amounts for interest or penalties on tax deficiencies, payments or refunds. Interest received on refunds must be credited to the account for interest earned described in subsection 1 of NAC 706.401993, and interest paid on deficiencies must be charged to the account for interest expense described in subsection 1 of NAC 706.401994. Penalties must be charged to the account for miscellaneous other expenses described in subsection 4 of NAC 706.401994.

     3.  Each entry credited to the account must be supported by work papers or records showing in detail how the income tax liability was determined and the necessary accruals.

     4.  As used in this section, “actual taxes payable” means the amount of tax calculated for the purposes of federal income tax. The term includes those expenses or deductions not allowable as operating revenue deductions for regulatory purposes but allowed or allowable as deductions for the purposes of federal income tax taken by the company, as elected by the company or as required by law, in computing the income tax of the company, including, without limitation, by accelerated depreciation, additional first-year depreciation, interest expense, donations, nonrecurring or extraordinary charges, investment credit and other similar items.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401978  Accounts for long-term liabilities. (NRS 706.167, 706.171)

     1.  The account for total long-term notes payable must include:

     (a) The face value of each note which, by the terms of its creation, matures more than 1 year after the date of issue or assumption; and

     (b) The face value of notes payable to associated companies that are not subject to current settlement.

     2.  The account for total long-term contracts payable must include the face value of each installment contract that, by the terms of its creation, matures more than 1 year after the date of issue or assumption.

     3.  The account for total mortgages payable must include the face value of each bond and mortgage that, by the terms of its creation, matures more than 1 year after the date of issue.

     4.  The account for partner loans must include loans or advances made to the company by its partners.

     5.  The stockholder’s loan account must include loans or advances made to the company from its officers, stockholders or directors.

     6.  The account for other long-term liabilities must include the balance of all long-term liabilities of more than 1 year that are not otherwise specifically provided for in the accounts described in subsections 1 to 5, inclusive. Records supporting the entries to the account must be maintained with sufficient description and detail to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401979  Incorporated companies: Net worth. (NRS 706.167, 706.171)  If a company is an incorporated company, the company shall keep the following accounts as a record of its net worth:

     1.  An account for common stock.

     2.  An account for preferred stock, which must include for each class of capital stock actually issued the par value of the stock or, if the stock is issued without par value, the stated value of the stock if it has a stated value, or the cash value of the consideration received for the stock if it does not have a stated value, including the par or stated value of such capital stock in the account for reacquired, treasury, capital stock described in subsection 6. If the actual cash value of the consideration received is not the same as the par or stated value of any stock having a par or stated value, the difference must be credited or debited, as appropriate, to the premium or discount account for the particular class and series of stock. If capital stock is retired, the appropriate accounts must be charged with the amount at which the stock is carried. A separate ledger account with a descriptive title must be maintained for each class and series of stock. The supporting records must show the shares nominally issued, actually issued, and nominally outstanding.

     3.  The account for other paid-in capital, which must include the balance of all other credits for paid-in capital not otherwise included in the capital stock accounts. The account must be kept to show the source of the credits included for each class and series of stock issued. The items in the account must indicate:

     (a) Premiums received on original issues of capital stock. Premiums received on capital stock must not be set off against expenses. A premium received on an issue of a certain class or series of stock must not be set off against the expenses from another issue of the same class or series.

     (b) Donations received from stockholders consisting of capital stock or reduction of debt of the company and the cash value of other assets received as a donation.

     (c) Reduction in the par or stated value of capital stock.

     (d) Gain on resale or cancellation of reacquired capital stock.

     (e) Miscellaneous paid-in capital.

     4.  The account for installments received on capital stock, which must include in a separate subdivision for each class and series of capital stock the amount of installments received on capital stock on a partial or installment payment plan for subscribers who are not bound by legally enforceable subscription contracts. As subscriptions are paid in full and certificates issued, the account must be charged and the appropriate capital stock account must be credited with the par or stated value of such stock. Any discount or premium on an original issue must be included in the appropriate discount or premium account.

     5.  The account for discount on capital stock, which must include in a separate subaccount for each class and series of capital stock all discounts on the original issuance and sale of capital stock, including additional capital stock of a particular class or series and first issues. When capital stock which has been actually issued is retired, the amount in the account that is applicable to the shares retired must be written off to the account for other paid-in capital described in subsection 3, except that the amount must be charged to the account for sundry adjustments to surplus described in subsection 8 to the extent that it exceeds the balance in the account for other paid-in capital.

     6.  The account for reacquired, treasury, capital stock, which must include in a separate subdivision for each class and series of capital stock the cost of capital stock, other than stock that is held by trustees in sinking or other funds, actually issued and reacquired by the company that is not retired or cancelled. Except as otherwise provided in this subsection, if reacquired capital stock is retired or cancelled, the difference between its cost, including commission and expenses paid in connection with the reacquisition, and its par or stated value plus any premium and less any discount applicable to the shares retired, must be debited or credited, as appropriate, to the account for other paid-in capital described in subsection 3. To the extent that such a debit exceeds the balance of gains on resale or cancellation of reacquired stock included in the account for other paid-in capital, the debit must be charged to the account for sundry adjustments to surplus described in subsection 8.

     7.  The account for retained earnings, which must include:

     (a) The balance of retained earnings at the beginning of the calendar year; and

     (b) The net income for the current year after federal taxes on earnings, as well as any dividends paid, as shown on the income statement of the company.

     8.  The account for sundry adjustments to surplus, which must include any adjustments required because of a discount on capital stock or clearing through the account for other paid-in capital described in subsection 3. The account must be charged whenever expenses and premiums, less discounts, exceed any gains resulting from the resale or cancellation of reacquired stock included in the account for other paid-in capital.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40198  Unincorporated companies: Net worth. (NRS 706.167, 706.171)

     1.  Notwithstanding any provision of the uniform system of accounts for limousine operations to the contrary, a company that is organized in any form other than an incorporated company, including, without limitation, a partnership, sole proprietorship, joint venture or association, is not required to record an item in both the capital and drawing accounts if the partnership agreement excludes the inclusion of the item in both accounts, but such an item must be recorded in either the capital or the drawing account, or both, for regulatory purposes and purposes of the uniform system of accounts for limousine operations. The required information relating to that particular item must be recorded in the same account in which the item has been recorded.

     2.  Once an election has been made pursuant to subsection 1 as to whether an item will be recorded in the capital or drawing account, the company must be consistent in the inclusion of the item in the same account in future years unless a new partnership agreement has been made or the old partnership agreement is amended making such consistency incompatible with the new or amended provisions of the partnership agreement.

     3.  The drawing account of a person within a company that is organized in any form other than an incorporated company, including, without limitation, a partnership, sole proprietorship, joint venture or association, need not be close to the person’s capital account on an annual basis. For the purposes of financial statements and the uniform system of accounts for limousine operations, the capital balance of the person must be the net amount of the combination of the balances of the person’s drawing account and his or her capital account.

     4.  Amounts payable to the proprietor, partners or other persons maintaining an ownership interest in the company as fair and reasonable compensation for services performed must be charged to the appropriate administrative, operating or other functional expense accounts.

     5.  A capital account must be used by a company that is organized in any form other than an incorporated company, including, without limitation, a partnership, sole proprietorship, joint venture or association. The capital account must include the capital contributions made or earnings retained in the business by the persons who own the company. Subaccounts must be maintained for each person having an ownership interest in the company, and any entries recorded must be so detailed and described as to allow ready identification including source, analysis and verification of all relevant facts. The capital account may be credited or debited as appropriate for additional capital contributions and for the results of annual operations, gain or loss. The basis upon which the distribution of gain or loss affects the various ownership interests may be noted, and supporting records must be maintained detailing all facts and factors affected by such distributions.

     6.  The withdrawal account must include all withdrawals of capital and personal expenses paid by the company on behalf of persons having an ownership interest in the company. Subaccounts must be maintained for each person having an ownership interest in the company, and any entries recorded must be so detailed and described as to allow ready identification, including source, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401981  Accounts for operating revenue. (NRS 706.167, 706.171)

     1.  The account for limousine fares must include all revenues derived from the transportation of passengers, their luggage and packages.

     2.  The account for sundry operating revenues must:

     (a) Include revenues derived from limousine operations that are not included in the account for limousine fares.

     (b) Include all other revenue not provided for elsewhere in the uniform system of accounts for limousine operations, if the costs or expenses associated with the earning of the revenue are not or cannot be separately classified or accounted for.

     (c) Be maintained with sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401982  Accounts for operating expense. (NRS 706.167, 706.171)

     1.  The account for drivers’ supervision salaries must include the salaries paid to persons employed in supervising drivers of limousines. If only a portion of an employee’s time is spent supervising, the appropriate percentage of his or her salary must be charged to the account for drivers’ supervision salaries.

     2.  The account for drivers’ wages and commissions must include all wages and commissions, other than vacation pay, that are paid to drivers.

     3.  The account for vacation pay must include all vacation pay paid to supervisors and drivers.

     4.  The account for payroll taxes must include all payroll taxes of supervisors and drivers, including, without limitation, payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs of workers’ compensation insurance.

     5.  The account for payroll benefits must include the costs incurred by the company for welfare and pension benefits of its supervisors and drivers.

     6.  The account for limousine expenses must contain the following subaccounts:

     (a) An account for fuel, which must include the cost of fuel used by limousines only. Accurate supporting records of the costs of the fuel and gallons used must be maintained and summarized on a monthly basis.

     (b) An account for oil, which must include the cost of oil used by limousines only. Accurate supporting records of the costs of the oil and quarts used must be maintained on a monthly basis.

     (c) An account for tires, which must include the cost of replacement tires.

     (d) An account for repairs and maintenance, which must include the cost of outside labor, materials and any other expenses incurred in the repair and maintenance of limousines and integral equipment, other than tires, radios and telephonic equipment, attached to limousines, including, without limitation, batteries and accessories. The account must be charged for all limousine repairs and replacement parts purchased by a company for use in making repairs to limousines and integral equipment attached to limousines, but must not include items included in the account for tires described in paragraph (c), and the account for repairs and maintenance of dispatch equipment described in subsection 9 of NAC 706.401983.

     (e) For insurance recoveries:

          (1) Except as otherwise provided in this paragraph, an account for credits for insurance recoveries, which must be credited with all insurance recoveries from losses or damages sustained by limousines regardless of whether the recovery is from insurance companies or other persons. The account must be maintained with sufficient detail and description to allow ready identification, analysis and verification of all facts relevant to each entry.

          (2) If a company obtains any services contemplated in an account for credits for insurance recoveries through a contract that provides for the payment of a fixed amount, the company must use an account for contract services in lieu of the account for credits for insurance recoveries. The account for credits for insurance recoveries must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each class of expense as stated in the various accounts described in this subsection, and appropriately titled subaccounts may be used for this purpose.

     7.  Depreciation expenses must be accounted for in the limousine account and include the amount of depreciation applicable to limousines.

     8.  The account for injuries and damages must include:

     (a) All costs, other than insurance premiums, incurred by the company, or by agents of the insurance company if payable by the company under the terms of its insurance coverage, for the investigation of crashes or claims or the adjustment of claims arising from the operation of limousines; and

     (b) All costs incurred by the company in its defense of any legal action arising from the operation of limousines and all costs of settlement if payable by the company under the terms of its insurance coverage.

     9.  The account for insurance for limousines must include expenses for insurance premiums and write-offs of premiums for the reporting period applicable specifically to the operation of limousines, including, without limitation, coverage for driver’s liability, property damage and bodily injury of passengers. Prepaid insurance premiums must be charged to the account for prepaid expenses described in NAC 706.401952.

     10.  The account for licenses and taxes must include all fees for licenses and taxes, including, without limitation, registration fees, fees for license plates for motor carriers, franchise taxes, toll taxes, county airport fees and any other tax expenses, that are applicable specifically to the operation of limousines. Appropriate subaccounts must be maintained for each class of license or tax expense.

     11.  The account for miscellaneous expenses pertaining to limousines must include any costs incurred by the company which are applicable to the actual operation of limousines and which are not otherwise provided for in any other account relating to that operation. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relative to each class of items, and appropriately titled subaccounts may be used for this purpose.

     12.  The account for transferred internal costs must include the internal costs transferred from the various other functional divisions to operating expense. Costs transferred to the account for transferred internal costs must be actual costs, or on a percentage basis if the percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to the account is prohibited.

     13.  The account for gain or loss on disposal of automotive equipment must:

     (a) Include the gain or loss on the disposition of limousines of the company.

     (b) Be charged with the book cost of the limousine plus any expense of disposition.

     (c) Be credited with the related accumulated provision for depreciation recorded to the date of disposition and with the proceeds received on disposition.

     (d) Be maintained with such detail and descriptions as to allow ready identification of each limousine disposed of and verification of all facts relative to each transaction.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401983  Accounts for dispatch expense. (NRS 706.167, 706.171)

     1.  The account for dispatchers’ wages must include all wages incurred resulting from providing dispatching service.

     2.  The account for dispatchers’ vacation pay must include all vacation pay paid to dispatchers.

     3.  The account for dispatchers’ payroll taxes must include all payroll taxes of dispatchers, including, without limitation, payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs of workers’ compensation insurance.

     4.  The account for dispatchers’ payroll benefits must include the costs incurred by the company for welfare and pension benefits of its dispatchers.

     5.  The account for advertising and promotion must include the cost of labor and materials used and expenses incurred in advertising designed to promote or retain requests for limousines by telephone.

     6.  A company that chooses not to do its own dispatching but contracts with other persons to provide dispatching shall charge the account for dispatching contract services with all costs incurred as a result.

     7.  The account for depreciation of dispatch equipment must include the amount of depreciation applicable to all dispatching and radio equipment used by the company in the operation of its dispatching service.

     8.  The account for equipment rental must include all costs incurred by the company in the rental or leasing of dispatching and radio equipment useful to the company in the operation of its dispatching services. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all relevant facts for each item rented or leased, the costs of which have been included.

     9.  The account for repairs and maintenance of dispatch equipment must include the costs of outside labor, materials, replacement parts and any other expenses incurred and necessary for the repair and maintenance of dispatching equipment, including, without limitation, radios and telephonic equipment installed in limousines. All costs included in the account must be segregated by class through the use of appropriately titled subaccounts.

     10.  The account for miscellaneous dispatch expenses must include all costs incurred directly relating to the operation of a dispatching service. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each class of item included, and appropriately titled subaccounts may be used for this purpose.

     11.  The telephone account must include telephone expenses applicable or attributable to the rendering of dispatching services by the company to its customers in its limousine operations.

     12.  The account for transferred internal costs must include the internal costs transferred from the various other functional divisions to dispatch expenses. Costs transferred to the account must be either actual or on a percentage basis if that percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to the account is prohibited.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401984  Accounts for shop and garage expense. (NRS 706.167, 706.171)  The following accounts must be used by each company maintaining a shop or facilities for the repair and maintenance of company limousines:

     1.  The account for supervisors’ salaries for shop and garage, which must include the salaries incurred in the supervision and direction of shop and garage activities.

     2.  The account for wages for shop and garage, which must include the salaries and wages of shop and garage employees for the repair of company limousines and facilities, except for the salaries and wages of shop and garage supervisors that must be included in the account for supervisors’ salaries for shop and garage.

     3.  The account for vacation pay for shop and garage, which must include all vacation pay paid to all shop and garage personnel, including supervisors and other persons who are not supervisors.

     4.  The account for payroll taxes for shop and garage, which must include all payroll taxes of all shop and garage personnel, including supervisors and other persons who are not supervisors. The account must include, without limitation, payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs of workers’ compensation insurance.

     5.  The account for payroll benefits for shop and garage, which must include all costs incurred by the company for welfare and pension benefits for all shop and garage employees.

     6.  The account for contract services for shop and garage, which must include all costs incurred as a result of utilizing outside labor.

     7.  The account for depreciation for shop and garage equipment, which must include:

     (a) The depreciation applicable to all shop and garage equipment included in the account for shop and garage equipment described in NAC 706.401959; and

     (b) The depreciation applicable to the account for other automotive equipment described in NAC 706.401962 for cars that are used exclusively in connection with shop work.

     8.  The account for equipment rental for shop and garage, which must include all costs incurred by the company in the rental or leasing of shop and garage equipment used by and useful to the company. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each item rented or leased, the costs of which have been included.

     9.  The insurance account for shop and garage, which must include the cost of insurance specifically for the coverage of shop and garage facilities.

     10.  The account for repairs and maintenance of shop and garage equipment, which must include:

     (a) All costs incurred in the maintenance and repair of shop and garage equipment and tools, other than internal labor costs included in the accounts described in subsections 1 and 2;

     (b) All costs incurred in the maintenance and repair of automotive equipment, other than limousines, for equipment used exclusively in connection with shop work; and

     (c) The cost of all hand or other portable tools that:

          (1) Are likely to be lost or stolen;

          (2) Have a value of $5,000 or less; or

          (3) Have a short life or period of use.

     11.  The account for miscellaneous shop and garage expenses, which must include shop and garage costs not otherwise provided for in any other account, including, without limitation, charges for uniforms and costs for laundry, cleaning rags and solvent for washing parts. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each class of items included, and appropriately titled subaccounts may be used for this purpose.

     12.  The telephone account for shop and garage, which must include telephone expenses applicable or attributable to maintaining shop and garage facilities.

     13.  The account for transferred internal costs for shop and garage, which must include the internal costs transferred from the various other functional divisions to shop and garage expenses. Costs transferred to the account must be either actual or on a percentage basis if the percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to the account is prohibited.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401985  Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits. (NRS 706.167, 706.171)

     1.  The account for management salaries must include all compensation, salaries, bonuses and other consideration paid or payable to officers, managers, partners or proprietors. The account must not include compensation properly included in an account of any other functional division.

     2.  The account for office salaries must include all salaries and payroll costs of office personnel that are incurred but are not properly chargeable to any other operating functional division.

     3.  The account for general and administrative vacation pay must include all vacation pay paid to persons whose salaries are charged to an account described in subsection 1 or 2.

     4.  The account for general and administrative payroll taxes must include all payroll taxes of persons whose salaries or vacation pay are charged to an account described in subsection 1, 2 or 3, including, without limitation, payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs of workers’ compensation insurance.

     5.  The account for general and administrative payroll benefits must include all costs incurred by the company for welfare and pension benefits of employees whose salaries are charged to this functional division.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401986  Accounts for general and administrative expense: General taxes. (NRS 706.167, 706.171)

     1.  The account for general taxes must include the costs of all taxes, permits or licenses incurred on or for property owned by the company and devoted to the limousine operations of the company.

     2.  The account must not include:

     (a) Payroll taxes, federal income taxes and other taxes and charges included in the account for licenses and taxes described in subsection 10 of NAC 706.401982; or

     (b) Taxes incurred on leased property under the terms of the lease. Such taxes must be included in the appropriate subaccount under the account for rent described in subsection 1 of NAC 706.401988.

     3.  The account for general taxes must be maintained with sufficient detail and description to allow ready identification, analysis and verification of all relative facts, and appropriately titled subaccounts may be used for this purpose.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401987  Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts. (NRS 706.167, 706.171)

     1.  The account for amortization of leasehold improvements must include the amount of amortization applicable to all assets included in the account for leasehold improvements described in NAC 706.401958.

     2.  The account for furniture and office equipment depreciation must include all depreciation expenses applicable to the account for furniture and office equipment described in NAC 706.40196.

     3.  The account for buildings and office depreciation must include all depreciation applicable to the buildings account described in NAC 706.401957 not previously charged to any other functional division.

     4.  The general account for insurance must include all costs incurred for insurance, other than those costs included in the account for insurance for limousines described in subsection 9 of NAC 706.401982 or in the insurance account for shop and garage described in subsection 9 of NAC 706.401984.

     5.  The account for bad debt expenses must be charged with amounts sufficient to provide for losses from uncollected operating revenues recorded in the account for trade accounts receivable described in NAC 706.401946.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401988  Accounts for general and administrative expense: Rentals; repairs and maintenance. (NRS 706.167, 706.171)

     1.  The account for rent must include:

     (a) All costs incurred by the company in the rental or leasing of buildings, offices and other property devoted to the limousine operations of the company.

     (b) Taxes on leased property where the lessee is liable for the taxes under the terms of the lease. Such taxes must not be included in the account for general taxes described in NAC 706.401986.

     2.  The account for equipment rental must include all costs incurred by the company in the rental or leasing of equipment that are not otherwise specifically provided for in other functional divisions.

     3.  The account for repairs and maintenance must include all costs incurred for outside labor, materials or replacement parts used in the maintenance and repair of buildings, offices and office furniture and equipment, including, without limitation, the costs of maintenance contracts on office equipment. Subaccounts must be maintained for each class of maintenance and repair costs incurred, and entries in the subaccounts must be made in sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401989  Accounts for general and administrative expense: Advertising; contract services. (NRS 706.167, 706.171)

     1.  The advertising account must include the cost of labor, materials used and expenses incurred in any advertising not included in the account for advertising and promotion described in subsection 5 of NAC 706.401983.

     2.  The account for outside services:

     (a) Must include the fees and other costs of professional consultants and others incurred by the company for general services in its limousine operations that are not applicable to a particular operating function or to any other account provided in this section.

     (b) Must include the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not an employee of the company.

     (c) Must not include the costs of such services as may be employed by the company in connection with formal cases before the regulatory authority. Such costs must be included in the account for regulatory expenses described in NAC 706.40199.

     (d) Must include subaccounts for each class of costs, including, without limitation, accounting and legal costs, containing sufficient detail and description to allow ready identification, analysis and verification of entries made in each subaccount.

     3.  The account for contract services must include all costs of contract services not provided for elsewhere.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.40199  Accounts for general and administrative expense: Regulatory expenses. (NRS 706.167, 706.171)  The account for regulatory expenses must include:

     1.  All expenses, except for the pay of regular employees engaged in such work, properly included in company operating expenses incurred by the company in connection with formal cases before the Authority or other regulatory bodies, or in cases in which any regulatory body is a party.

     2.  The amortized portion of such expenses as have been approved or directed by the Authority as being applicable for more than 1 year, originally charged to the account for deferred charges described in subsection 2 of NAC 706.401966.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401991  Accounts for general and administrative expense: Transferred internal costs. (NRS 706.167, 706.171)  The account for transferred internal costs must include internal costs transferred from the other functional divisions to general and administrative expenses. Costs transferred to the account must be either actual or on a percentage basis if the percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to the account is prohibited.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401992  Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses. (NRS 706.167, 706.171)

     1.  The account for office expenses must include all costs for office supplies and miscellaneous office expenses incurred in connection with the limousine operations of the company, including, without limitation:

     (a) Bank service charges.

     (b) Cash shortages.

     (c) The costs of books, periodicals, bulletins and subscriptions to newspapers, newsletters and tax services.

     (d) Membership fees and dues in trade, technical and professional associations.

     (e) The costs of office supplies and expenses, postage, printing and stationery.

     (f) The costs of individual items of office equipment used by general departments that have a short useful life or a value of not more than $5,000.

     2.  Appropriately titled subaccounts must be maintained for each class of expense included in the account with sufficient detail and description to allow ready identification.

     3.  The telephone account must include all telephone expenses not charged to any other functional division.

     4.  The account for travel expenses must include:

     (a) All costs incurred for fuel and oil, operating maintenance, replacement parts and repairs that are applicable to vehicles other than limousines, cars connected with shop work or cars for supervisors; and

     (b) Other travel expenses necessary to the operation of a limousine company.

     5.  The utilities account:

     (a) Must include items such as power, electricity, gas, water, garbage disposal and sewage rental.

     (b) Must not include telephone rental or tolls.

     6.  The account for miscellaneous general and administrative expenses must include any cost of outside labor, materials or other costs incurred by the company in connection with its general management if the cost is not provided for elsewhere in the uniform system of accounts for limousine operations. The account must be maintained with sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401993  Accounts for other nonoperating income. (NRS 706.167, 706.171)

     1.  The account for interest earned must include all money earned from savings accounts, interest-bearing loans and notes receivable.

     2.  The account for discounts earned:

     (a) Must include all discounts earned as a result of timely, early or advance payments of bills.

     (b) Must not include discounts obtained by quantity purchases or from a reduction of the manufacturer’s list price. Such discounts are considered trade discounts that must be used as a reduction of original costs.

     3.  The account for rental income must include remuneration received for leasing or renting out space primarily owned or leased by the operating limousine company.

     4.  The account for gain on the sale of assets, other than automotive equipment, must include all earnings from the sale of equipment, other than automobiles, or improvements at a price above book value.

     5.  The account for gain on investments must reflect the earnings from the sale of an investment carried on the books of the company as an asset.

     6.  The account for miscellaneous other income must include any income not otherwise provided for in the uniform system of accounts for limousine operations.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401994  Accounts for other nonoperating expenses. (NRS 706.167, 706.171)

     1.  The account for interest expense must include all expenses for interest paid or accrued on short-term or long-term loans or notes payable.

     2.  The account for loss on sale of assets, other than automotive equipment, must reflect any losses incurred from the sale of any equipment, other than automobiles, or improvements at a price below book value.

     3.  The account for loss on investments must reflect any income from the sale or other disposition of an investment carried on the books of the limousine company as an asset.

     4.  The account for miscellaneous other expenses must include any expenses not otherwise provided for in the uniform system of accounts for limousine operations.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

     NAC 706.401995  Income statement accounts. (NRS 706.167, 706.171)

     1.  The account for net income before federal taxes must be an income statement account that reflects the difference between the sum of all income accounts and the sum of all expenses, before arriving at a figure for federal income taxes.

     2.  The account for federal income taxes on earnings must include the amount of federal income tax expense incurred by the company during the accounting period. Concurrent credits for tax accruals must be made to the account for accrued federal income taxes described in NAC 706.401977. As the exact amount of taxes becomes known, the current tax expense must be adjusted accordingly so that this account includes, in each year, the applicable taxes.

     3.  The account for net income after federal taxes must be an income account that reflects the net earnings after giving effect to federal taxes.

     4.  The dividends account must include the amount of dividends paid or declared by the company during the calendar year. The account for dividends payable described in subsection 2 of NAC 706.401976 must be set up as a liability whenever such dividends are declared.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)

TOW CARS

     NAC 706.402  Definitions. (NRS 706.171)  As used in NAC 706.402 to 706.442, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.4021 to 706.4026, inclusive, have the meanings ascribed to them in those sections.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000; R040-02, 9-20-2002; R091-05, 12-29-2005; A by Nev. Transportation Auth. by R075-08, 9-18-2008)

     NAC 706.4021  Authority” defined. (NRS 706.171)  “Authority” means the Nevada Transportation Authority created pursuant to NRS 706.1511.

     (Added to NAC by Transportation Serv. Auth. by R080-00, eff. 7-26-2000) — (Substituted in revision for NAC 706.4028)

     NAC 706.4022  Nonconsensual tow” defined. (NRS 706.171)  “Nonconsensual tow” means the towing of a vehicle by a tow car without the prior consent of the owner or operator of that vehicle.

     (Added to NAC by Transportation Serv. Auth. by R080-00, eff. 7-26-2000)

     NAC 706.4024  Operator of a tow car” defined. (NRS 706.171)  “Operator of a tow car” means the owner, manager, employee or agent of a company operating a tow car that holds a certificate of public convenience and necessity issued by the Authority.

     (Added to NAC by Transportation Serv. Auth. by R080-00, eff. 7-26-2000)

     NAC 706.4025  “Residential complex” defined. (NRS 706.171, 706.4477)  “Residential complex” has the meaning ascribed to it in subsection 6 of NRS 706.4477.

     (Added to NAC by Nev. Transportation Auth. by R091-18, eff. 12-19-2018)

     NAC 706.4026  “Tow at the request of a law enforcement agency” defined. (NRS 706.171)  “Tow at the request of a law enforcement agency” means the towing of a vehicle that is:

     1.  Impounded after an arrest;

     2.  Impounded after a traffic crash;

     3.  Impounded because the vehicle has been abandoned; or

     4.  A nonconsensual tow requested by a law enforcement agency.

     (Added to NAC by Transportation Serv. Auth. by R080-00, eff. 7-26-2000; A by R040-02, 9-20-2002)

     NAC 706.404  Annual fee for operation of tow car. (NRS 706.171, 706.451)  The annual fee charged by the Authority pursuant to NRS 706.451 will be $36 for each tow car operated.

     (Added to NAC by Pub. Service Comm’n, eff. 12-16-91; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.405  Plate for tow car; fee for replacement plate. (NRS 706.171, 706.321)

     1.  A plate for a tow car will be issued for each tow car in service.

     2.  The plate for a tow car must be placed next to the State of Nevada license plate on the tow car.

     3.  The plate for a tow car must be returned to the Authority if the vehicle has been sold or is out of service for more than 60 days.

     4.  The Authority may charge a fee of $10 for a replacement tow plate.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002; A by Nev. Transportation Auth. by R091-18, 12-19-2018)

     NAC 706.406  Categories of tariffs. (NRS 706.171, 706.321)  Tariffs for tow cars filed with the Authority will be divided into the following categories:

     1.  CATEGORY A: Towing or removing a vehicle at the request of a law enforcement agency which requires the use of a tow car with an unladen weight of 15,000 pounds or less.

     2.  CATEGORY B: Towing or removing a vehicle at the request of a law enforcement agency which requires the use of a tow car with an unladen weight of more than 15,000 pounds.

     3.  CATEGORY C: Towing or removing a vehicle at the request of a person other than a law enforcement agency, the owner of the vehicle, his or her agent or the driver of the vehicle.

     4.  Storage of a vehicle that was towed without the prior consent of the owner of the vehicle, his or her agent or the driver of the vehicle, or at the request of a law enforcement agency inside a secure building, in a secure exterior area enclosed by a fence with a locked gate or in an unsecured, open area under the control of the operator of the tow car.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000)

REVISER’S NOTE.

      The regulation of the Transportation Services Authority (now Nevada Transportation Authority) filed with the Secretary of State on July 26, 2000 (LCB File No. R080-00), which amended this section, contains the following provision not included in NAC:

      “Notwithstanding any provision in section 8 of this regulation [NAC 706.406] to the contrary, tariffs filed by an operator of a tow car with the Transportation Services Authority [now Nevada Transportation Authority] of the Department of Business and Industry which are in effect on the effective date of this regulation [July 26, 2000] remain in effect until the operator of the tow car files a new tariff that meets the requirements of section 8 of this regulation [NAC 706.406].”

 

     NAC 706.407  Model tariff for nonconsensual tows. (NRS 706.171, 706.321)  The Authority will adopt a model tariff for nonconsensual tows which includes, without limitation, rules and definitions. In addition to the requirements for tariffs and supplements set forth in NAC 706.1385, the operator of a tow car shall use the model tariff adopted by the Authority pursuant to this section.

     (Added to NAC by Nev. Transportation Auth. by R112-10, eff. 12-16-2010)

     NAC 706.408  Permissible rates and charges for towing; discounts. (NRS 706.171, 706.321)

     1.  The operator of a tow car shall include on a bill for a nonconsensual tow only those rates and charges approved by the Authority in the operator’s tariff.

     2.  The rates and charges for Category C must be based upon a flat rate. The flat rate may vary for the time of day at which the vehicle is towed, but may not vary according to the time required to tow the vehicle, the distance or the equipment used, except that a rate for mileage similar to the rate for mileage for Category A or B may be charged for a tow of more than 10 miles. An operator of a tow car that is operating under tariffs that are Category A or B may file a separate schedule of rates and charges for Category C for each type of tow car operated.

     3.  An operator of a tow car shall include in his or her tariff a specific reduction in the flat rate charged for releases of a vehicle if the owner of the vehicle or his or her agent arrives at the scene of the tow before the vehicle is towed.

     4.  The distance for which a rate is charged must be determined by the shortest practical route. A fraction of a mile must be rounded to the nearest mile. The operator of a tow car may use another route only at the request of the owner of the vehicle, his or her agent or the driver of the vehicle.

     5.  The rates and charges in a tariff for Categories A and B may differ from the rates and charges in a tariff for Category C.

     6.  An operator of a tow car may discount the rates with respect to a single towed vehicle which are specified in the operator’s tariff if:

     (a) The operator submits to the Authority in the form required by the Authority all information related to the tow for which the operator is requesting such a discount;

     (b) The operator shows that such a discount is based on compelling public policy grounds and will not operate to defeat the legislative policies set forth in NRS 706.151; and

     (c) The Chair or the designee of the Chair provides written authorization for the discount.

     7.  If, pursuant to subsection 6, the Chair or the designee of the Chair provides written authorization for a discount in the rates specified in the tariff of an operator of a tow car, the operator shall keep a copy of the written authorization with the operator’s copy of the bill for the tow to which the discount applies.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000; A by Nev. Transportation Auth. by R112-10, 12-16-2010)

     NAC 706.410  Permissible fees and charges for storage and access of vehicles towed without prior consent of owner. (NRS 706.171, 706.321)

     1.  If an operator of a tow car includes in his or her tariff a fee to be charged the owner of a towed vehicle for the storage of the vehicle, the fee may not be charged:

     (a) For more than 15 days, unless the operator complies with the requirements set forth in NRS 706.4479;

     (b) If the owner of the vehicle, his or her agent or the driver of the vehicle arrives at the place of storage to secure its release before the towed vehicle is placed in storage; or

     (c) If the tow was under Category C and is released to the owner or his or her agent within 24 hours after the vehicle is towed. The charge for the first 24 hours of storage of a vehicle towed under Category C must be included as part of the flat rate charged for the tow.

     2.  If an operator of a tow car includes in his or her tariff a fee for allowing the owner of a towed vehicle or his or her agent to have access to a vehicle held in storage, that fee may not be charged the first time the owner or the owner’s agent visits the stored vehicle or when the vehicle is being claimed by the owner or the agent. The operator of a tow car:

     (a) Shall not deny the owner of the stored vehicle or his or her agent reasonable access to the vehicle unless required to do so by a law enforcement agency.

     (b) May require the fee charged for visiting a stored vehicle to be paid in advance of the visit.

     (c) Shall not charge the fee for visiting a stored vehicle on a per person basis if a reasonable number of people visit the same stored vehicle at the same time.

     (d) Shall establish and maintain a log to track each time the owner of a stored vehicle or his or her agent visits the vehicle. The operator shall record in the log:

          (1) The name of the person who visits the stored vehicle and the date and time of the visit; and

          (2) The date and time on which the owner of the stored vehicle or his or her agent recovers the vehicle.

     (e) Shall confirm the identity of the owner of the stored vehicle or his or her agent who is visiting the stored vehicle by requiring such persons to provide:

          (1) A driver’s license;

          (2) An identification card; or

          (3) Any other valid form of identification.

     3.  The operator of a tow car may include in his or her tariff a charge for opening a secured facility for storage after normal business hours to release or allow access to a towed vehicle. Normal business hours shall be deemed to be between 8 a.m. and 5 p.m. on Monday through Friday, excluding legal holidays. Such a charge is in addition to any other charge for storage or access to the vehicle. The operator of a tow car may require that the charge for opening a secured facility for storage be paid in advance of opening the facility.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Nev. Transportation Auth. by R075-08, 9-18-2008; R112-10, 12-16-2010)

     NAC 706.412  Public inspection of tariffs and regulations; notices in tow cars and at facilities for storage. (NRS 706.171, 706.321)

     1.  The operator of a tow car shall maintain at all times a copy of the tariff approved by the Authority and a copy of NAC 706.402 to 706.442, inclusive, in each location where requests for towing are received and in each tow car used for nonconsensual tows.

     2.  A notice stating that a copy of the tariff is available in the tow car for inspection by the public must be placed on each side of the tow car. The notice must be at least 24 inches wide and 4 inches in height, and the lettering must have a stroke of at least one-quarter of an inch. The text of the notice must be:

 

NOTICE

 

A copy of the applicable charges is available for public inspection within this vehicle.

 

     3.  A notice must be prominently posted at a facility where vehicles are stored after nonconsensual towing which states that stored vehicles will be released only after arrangements for payment of all charges have been made between the operator of the tow car and the owner, driver or authorized representative of the owner or driver of the vehicle. The notice must contain the telephone number of the operator of the tow car or a person authorized to make the arrangements for payment.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000; R091-05, 12-29-2005)

     NAC 706.414  Cost of special permit to tow vehicle. (NRS 706.171)  If a governmental agency requires an operator of a tow car to acquire a special permit to tow a particular vehicle, the operator may, in addition to the charges included in the tariff approved by the Authority, charge the owner or driver of the vehicle for the cost of the special permit if the amount charged is:

     1.  Equal to the cost of obtaining the special permit; and

     2.  Itemized on the bill for towing and supported by written statements attached to that bill.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.416  Charge for lien on towed vehicle. (NRS 706.171)  The operator of a tow car shall specifically itemize on the bill for nonconsensual towing services any fee charged for processing a lien on a towed vehicle.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000; R040-02, 9-20-2002)

     NAC 706.418  Circumstances under which charges prohibited. (NRS 706.171)  For nonconsensual tows under Category C, no charges may be assessed against the owner of the vehicle or his or her agent under the following circumstances, and any charges so paid must be returned by the operator:

     1.  The person who requested the tow was not the owner of the real property from which the vehicle was towed or his or her authorized agent. For the purposes of this section, the operator of a tow car is not an authorized agent of the owner of the real property unless the operator of a tow car towed the vehicle pursuant to a written authorization agreement described in NAC 706.4277.

     2.  The property from which the tow was made was required by statute, ordinance or NAC 706.427 to have particular signs displayed and there were no such signs on the property.

     3.  In the case of a parking facility that charges a fee, the operator of the facility did not comply with the provisions of NRS 487.037.

     4.  Notification of the appropriate law enforcement agency pursuant to subsection 1 of NAC 706.432 was not made.

     5.  The operator of the tow car was directed to terminate the tow by an officer of a law enforcement agency.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A 9-16-92; A by Transportation Serv. Auth. by R080-00, 7-26-2000; A by Nev. Transportation Auth. by R075-08, 9-18-2008)

     NAC 706.420  Bills for towing. (NRS 706.171)

     1.  The operator of a tow car shall itemize on the bill for a nonconsensual tow each rate used or fee charged to compute the total bill. All charges must be substantiated in writing and attached to the bill. In addition to the rates and fees, each bill must contain, except as otherwise provided in subsection 2:

     (a) The name, address, telephone number and number of the certificate of the operator of the tow car.

     (b) Except as otherwise provided in this paragraph, an identification of the tow car that performed the tow. Such an identification is not required to be included on the bill for a vehicle towed under Category C.

     (c) The address of the facility where the towed vehicle is stored if it is different from the address of the operator of the tow car.

     (d) The date and time of the request for the nonconsensual tow, including a designation of “a.m.” or “p.m.” or other comparable designation of time.

     (e) The name and address of the registered owner of the towed vehicle, if available.

     (f) The model, make, identification number, number of the license plate, state of registration and year of manufacture of the towed vehicle, if available.

     (g) The exact location from which the vehicle was towed.

     (h) The exact location to which the vehicle was initially towed, if different from the address of the facility where the vehicle is stored.

     (i) The time when the tow car was sent to the vehicle and the reading of at least the last four digits of the odometer at the beginning of the trip.

     (j) The time of the arrival of the tow car at the site of the car to be towed and the reading of at least the last four digits of the odometer upon its arrival.

     (k) The time of the departure of the tow car from the site of the vehicle to be towed.

     (l) The time of the arrival of the tow car at the location to which the vehicle was towed and the reading of at least the last four digits of the odometer of the tow car upon its arrival.

     (m) The total time which passes while at the site of the towing in hours and minutes.

     (n) The exact mileage and hourly charges.

     (o) If an extra person was required, the time the person was sent to the site and the time he or she returned.

     (p) A detailed listing of all charges and, if charges are based on time, the starting and ending times. If more space is needed for the listing, a separate sheet of paper must be attached to the bill and a notation made on the bill that an additional sheet is attached.

     (q) The date and the time the storage of the vehicle started and ended and a notation of whether the vehicle was stored inside a locked building or in a secured, fenced area.

     (r) A statement of the total charges.

     2.  Any name or address which is the same as another on the bill may be so indicated. Odometer readings need not be listed for nonconsensual tows not involving charges for mileage.

     3.  If a bill is prepared incorrectly or is incomplete, only the substantiated charges may be collected.

     4.  An operator of a tow car may keep forms for bills for nonconsensual tows in an electronic storage device, including, without limitation, on a computer.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R080-00, 7-26-2000; A by Nev. Transportation Auth. by R075-08, 9-18-2008; R112-10, 12-16-2010)

     NAC 706.422  Forms for billing; distribution, maintenance and inspection of bills. (NRS 706.171)

     1.  Except as otherwise provided in this subsection, the forms to be used for billing of nonconsensual tows must be preprinted and numbered. The operator shall account for each such numbered form. An operator may use forms for the billing of nonconsensual tows which are generated by an electronic tracking system, if that electronic tracking system gives each bill generated its own unique reference number.

     2.  A copy of the bill for a nonconsensual tow must be given to the person paying the rates and charges. The operator of the tow car shall retain a hard or an electronic copy of each bill for 3 years. The operator shall, upon request, open his or her files relating to nonconsensual tows for inspection and audit by the Authority during normal business hours.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000)

     NAC 706.424  Payment of charges. (NRS 706.171)

     1.  The operator of a tow car may accept a check, credit card or make any reasonable arrangement for payment that is acceptable to the operator.

     2.  Except in the case of a vehicle towed at the direction of a law enforcement agency, if the operator of the tow car believes the value of the vehicle to be towed is less than the charge for the towing, payment of the charge must be made or guaranteed to the satisfaction of the operator before the vehicle is towed.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.426  Information for filing complaints. (NRS 706.171, 706.4473)  The operator of a tow car shall give the person paying a bill for a nonconsensual tow information on procedures for filing complaints, including, without limitation, the name and address of the Authority. This information may be printed on:

     1.  The bill for a nonconsensual tow if the information is in a prominent place on the bill in 12-point or larger type; or

     2.  An informational card of a design and wording established by the Authority.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000)

     NAC 706.427  Authority to tow vehicles from private property: Display of signs on and marking of property. (NRS 706.171, 706.4477)

     1.  Except as otherwise provided in subsection 7, an operator of a tow car shall not tow a vehicle from private property at the request of the owner or person in lawful possession of the property, or a designated agent of the owner or person in lawful possession of the property, unless a sign is displayed on the property in accordance with the provisions of NRS 487.038, any applicable municipal and county ordinances and subsection 6.

     2.  In residential complexes, reserved parking spaces and areas in which parking is prohibited must be clearly marked.

     3.  The staff of the Authority will, upon request by the operator of a tow car:

     (a) Verify by inspection a map of each property from which tows may be made which is submitted by the operator; and

     (b) Send a letter to the operator describing the size, color, number and placement of the sign or signs on each property and stating whether the sign or signs are in compliance with this section.

     4.  If a sign is removed, destroyed or damaged, it must be replaced or repaired within a reasonable time.

     5.  The Authority may grant a waiver from any of the provisions of this section if, upon application of the operator of a tow car or the owner or person in lawful possession of the property from which tows are made, it determines that a waiver is in the public interest.

     6.  A sign or signs displayed on a parking lot pursuant to subsection 1 must:

     (a) Be printed with contrasting background and lettering;

     (b) Use readable lettering;

     (c) Be placed on the parking lot in such a manner that it is in the field of view of all drivers entering the lot;

     (d) Be of sufficient quantity to notify all users of the lot of the parking restrictions; and

     (e) Include the name and telephone number of the local law enforcement agency which is to be notified of a tow.

     7.  This section does not apply:

     (a) If the owner or person in lawful possession of private property, or the designated agent of the owner or person in lawful possession of the property, has entered into a written contract with the owner of the vehicle which describes the circumstances under which a vehicle may be towed;

     (b) If the owner or person in lawful possession of private property, or the designated agent of an owner or person in lawful possession of the property, requests that the vehicle be towed because it is parked in a “no parking” area, such as a marked fire lane, red zone, travel lane of a roadway, driveway, lawn or any other area commonly recognized as a “no parking” area;

     (c) To the towing of a vehicle at the direction of a peace officer; or

     (d) To the towing of a vehicle from an unimproved area or an area where no sign is displayed if a notice has been posted on the vehicle for not less than 24 hours.

     8.  As used in this section, “staff of the Authority” means persons employed by the Authority.

     (Added to NAC by Pub. Service Comm’n, eff. 9-16-92; A by Transportation Serv. Auth. by R071-98, 10-28-98)

     NAC 706.4273  Authority to tow vehicles from private property: Sources. (NRS 706.171, 706.4477)  The operator of a tow car shall not commence the towing of a vehicle from real property without the consent of the owner of the vehicle, an authorized agent of the owner or a law enforcement officer unless the operator of a tow car has first obtained:

     1.  A specific request for towing which complies with the requirements of NAC 706.4275; or

     2.  A written authorization which complies with the requirements of NAC 706.4277.

     (Added to NAC by Nev. Transportation Auth. by R075-08, eff. 9-18-2008)

     NAC 706.4275  Authority to tow vehicles from private property: Specific request for towing; requirements for towing from residential complex; duties of operator of tow car. (NRS 706.171, 706.4477)

     1.  Except as otherwise provided in subsection 2, if the owner of real property or an authorized agent of the owner makes a specific request pursuant to subsection 1 of NRS 706.4477 for the towing of a vehicle from the real property, the specific request must:

     (a) Be in writing;

     (b) Be signed, within 24 hours before the removal of the vehicle, by the owner of the real property or the authorized agent; and

     (c) Include, without limitation:

          (1) The name, address and telephone number of the residence or business where the vehicle to be towed is located;

          (2) The type of ownership interest or other relationship of the person making the specific request to the real property from which the vehicle will be towed;

          (3) The make, model, license plate number and, if possible, vehicle identification number of the vehicle to be towed from the property;

          (4) The reason for the removal of the vehicle from the real property; and

          (5) The date and time that the specific request for towing was made.

     2.  If the owner of a residential complex or an authorized agent of the owner makes a specific request pursuant to subsection 2 of NRS 706.4477 for the towing of a vehicle from the residential complex, the tow carrier:

     (a) Must, before towing the vehicle, verify that the owner of the residential complex or authorized agent of the owner:

          (1) Issued the specific request in writing or in an electronic format authorized by the Authority;

          (2) Signed the specific request or authorized the specific request electronically, in a format authorized by the Authority, not more than 24 hours before the towing of the vehicle; and

          (3) If the specific request is pursuant to subparagraph (1), (2) or (3) of paragraph (b) of subsection 2 of NRS 706.4477, affixed to the vehicle not less than 48 hours before the towing of the vehicle a sticker which provides the date and time after which the vehicle is to be towed.

     (b) May tow the vehicle if the owner of the residential complex or authorized agent of the owner verifies that the vehicle meets one of the requirements of paragraph (b) of subsection 2 of NRS 706.4477.

     3.  If the operator of a tow car tows a vehicle pursuant to a specific request described in subsection 1, the operator of a tow car shall:

     (a) Upon request of the owner of the vehicle or an authorized agent of the owner, provide a photocopy of the specific request for towing; and

     (b) Delete from the photocopy of the specific request the information required pursuant to subparagraphs (1) and (2) of paragraph (c) of subsection 1.

     4.  As used in this section, “authorized agent” may include a resident or tenant of the residential complex if he or she has been so authorized by the owner of the residential complex.

     (Added to NAC by Nev. Transportation Auth. by R075-08, eff. 9-18-2008; A by R091-18, 12-19-2018)

     NAC 706.4277  Authority to tow vehicles from private property: Written authorization. (NRS 706.171, 706.4477)

     1.  An operator of a tow car may tow a vehicle from real property pursuant to a written authorization from the owner of the property or an authorized agent of the owner if:

     (a) The owner of the property or an authorized agent of the owner has entered into a written agreement with the operator of a tow car in which the owner or authorized agent grants to the operator of a tow car the authorization to tow vehicles from the real property at the discretion of the operator of a tow car; and

     (b) The written agreement provides that the operator of a tow car may tow from the real property only those vehicles that are parked:

          (1) Within 15 feet of a fire hydrant;

          (2) In a fire lane;

          (3) In a manner that interferes with an entrance to or exit from the real property; or

          (4) In any parking space designated for persons who are handicapped in violation of NRS 484B.467.

     2.  If an operator of a tow car tows a vehicle pursuant to a written authorization described in subsection 1, the operator of a tow car shall:

     (a) Before commencing the tow of the vehicle, take a photograph of the vehicle that clearly indicates the parking violation;

     (b) At the time the vehicle is claimed, allow the owner or an authorized agent of the owner to view the photograph; and

     (c) Upon request of the owner of the vehicle or an authorized agent of the owner, provide a copy of the photograph to the owner or authorized agent.

     (Added to NAC by Nev. Transportation Auth. by R075-08, eff. 9-18-2008)

     NAC 706.428  Refusal to tow vehicles. (NRS 706.171)  If a person other than a law enforcement agency, the owner of the vehicle, his or her agent, or the driver of the vehicle requests that a vehicle be towed or removed from an area, the operator of the tow car may refuse to tow or remove that vehicle.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.430  Logs for dispatch. (NRS 706.171, 706.4465)  An operator of a tow car shall maintain a log for dispatches for nonconsensual tows which contains the following information for each request for a nonconsensual tow:

     1.  The date and time of the request for the nonconsensual tow, including a designation of “a.m.” or “p.m.” or other comparable designation of time.

     2.  The name of the person requesting that a vehicle be towed without the prior consent of the owner or operator of the vehicle.

     3.  The model, make, identification number, number of the license plate, state of registration and year of manufacture of the towed vehicle, if available.

     4.  The exact location from which the vehicle was towed.

     5.  The exact location to which the vehicle was initially towed, if different from the address of the facility where the vehicle is stored.

     6.  The date and time when:

     (a) The tow car was dispatched;

     (b) The tow car arrived at the location of the vehicle to be towed; and

     (c) The nonconsensual tow of the vehicle was completed.

     7.  The preprinted number on the bill for towing.

     8.  The total charges for towing, not including any charges for storage.

     9.  The time of notification of the appropriate law enforcement agency.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R080-00, 7-26-2000)

     NAC 706.432  Notice of towing and storage; release of vehicle upon which law enforcement agency places “Hold” designation. (NRS 706.171, 706.4479)

     1.  The operator of a tow car shall notify the law enforcement agency having jurisdiction over the site from which the vehicle was towed of the make, model and license number of each vehicle towed under Category C within either 90 minutes after the towing of the vehicle commences or 30 minutes after the vehicle arrives at the storage facility, whichever occurs first.

     2.  The operator of a tow car that tows a vehicle, upon which a law enforcement agency places a “Hold” designation so that the law enforcement agency may conduct further investigations, shall:

     (a) Send a certified letter to the owner of the vehicle that contains the information set forth in paragraph (a) of subsection 1 of NRS 706.4479; and

     (b) Release the vehicle as instructed by the law enforcement agency that placed the “Hold” designation on the vehicle,

Ê within 24 hours after receiving notice from the law enforcement agency to change the “Hold” designation to a “Released” designation.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87, A by Transportation Serv. Auth. by R080-00, 7-26-2000; R040-02, 9-20-2002; A by Nev. Transportation Auth. by R075-08, 9-18-2008)

     NAC 706.434  Equipment for towing; pushing. (NRS 706.171)  An operator of a tow car may use a rigid bar, tow line or cradle to tow a vehicle that is incapable of self-propulsion but is capable of being moved on its own wheels; however, the operator must have full control of the vehicle being towed. Unless it is necessary to remove a vehicle which is blocking a lane of traffic, an operator of a tow car shall not push any vehicle.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87)

     NAC 706.436  Weight of vehicle to be towed. (NRS 706.171)

     1.  The weight of the vehicle to be towed includes, without limitation, the weight of any load the vehicle is carrying. To determine the weight, an operator of a tow car may consider any manifest of the contents of the load.

     2.  An operator of a tow car who has been granted authority by the Nevada Transportation Authority to operate a tow car shall use a tow car of sufficient size and weight that is appropriately equipped and rated to transport the towed vehicle safely.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R071-98, 10-28-98; R080-00, 7-26-2000)

     NAC 706.440  Disposition of personal property. (NRS 706.171, 706.4467)

     1.  The operator of a tow car shall not use or hold any cargo or personal property as a bailment for the rates and charges incurred in towing a vehicle, except that cargo may be held as security for payment of charges associated with cleaning the area where the cargo has spilled or for loading, transporting, securing or storing the cargo.

     2.  Accessories and equipment for a towed vehicle shall be deemed part of the vehicle rather than personal property for the purposes of this section.

     3.  Cargo and personal property left unclaimed 48 hours before the final disposition is to be made of the associated vehicle may be sold or otherwise disposed of by the operator of a tow car.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R040-02, 9-20-2002; R091-05, 12-29-2005)

     NAC 706.442  Remuneration or other consideration in exchange for business prohibited. (NRS 706.171)  The operator of a tow car shall not give any remuneration or other consideration to any person who requests, authorizes or in any way notifies the operator of a potential tow. Providing signs to a property owner which display the name, address and telephone number of the operator of a tow car is not remuneration for the purposes of this section.

     (Added to NAC by Pub. Service Comm’n, eff. 9-1-87; A by Transportation Serv. Auth. by R080-00, 7-26-2000; A by Nev. Transportation Auth. by R075-08, 9-18-2008)

OPERATION OF TAXICABS UNDER JURISDICTION OF TAXICAB AUTHORITY

General Provisions

     NAC 706.450  Definitions. (NRS 706.8818, 706.88181)  As used in NAC 706.450 to 706.990, inclusive, unless the context otherwise requires:

     1.  “Administrator” means the Taxicab Administrator or his or her authorized agent.

     2.  “Authority” means the Taxicab Authority created by NRS 706.8818.

     3.  “Certificate” means a certificate of public convenience and necessity issued by the Authority.

     4.  “Driver” means a person who is employed by a certificate holder to operate a taxicab and includes a certificate holder when the certificate holder operates a taxicab. The term does not include an independent contractor.

     5.  “Independent contractor” means a person who drives and leases a taxicab from a certificate holder pursuant to NAC 706.5551 to 706.5569, inclusive.

     6.  “Lease medallion” means the metal plate issued by the Authority pursuant to NAC 706.5565 which is affixed to a taxicab authorizing it to be operated by an independent contractor within the jurisdiction of the Authority.

     7.  “Medallion” means the metal plate issued by the Authority which is affixed to a taxicab authorizing it to be operated by a driver within the jurisdiction of the Authority.

     8.  “Permit” means the document supplied by the Authority authorizing a person to drive a taxicab within the jurisdiction of the Authority for a period of 1 year.

     9.  “Regular business hours” means Monday through Friday from 8 a.m. to 5 p.m., excluding legal holidays.

     10.  “Temporary permit” means the document supplied by the Authority authorizing a person to drive a taxicab within the jurisdiction of the Authority for less than 1 year.

     (Supplied in codification; A by Taxicab Auth., 10-13-88; 11-22-95; R103-01, 1-24-2002; R121-01, 1-24-2002; R064-02, 7-31-2002; R109-05, 2-23-2006; R003-16, 12-21-2016)

     NAC 706.453  Certificate: Qualifications of applicant; investigation. (NRS 706.8818, 706.8827)

     1.  The burden of proof by clear and convincing evidence is upon the applicant to satisfy the Authority of his or her suitability to receive a certificate. The applicant must demonstrate:

     (a) His or her financial ability to provide continuous service, including sufficient equity capital to acquire the necessary property and equipment, but not less than the amount of equity capital required by NAC 706.473.

     (b) He or she has no record of a conviction of a felony or crime involving moral turpitude.

     (c) He or she is not associated with, controls, is controlled by or exercises common control with, an unsuitable person.

     (d) He or she has sufficient experience or has employed persons with sufficient experience properly to manage a taxicab company.

     (e) His or her good moral character.

     2.  The Authority reserves the right to conduct an investigation before issuing a certificate or a permit. Upon determining that an investigation is necessary, the Authority will notify the applicant of the estimated cost of the investigation. The Authority will not commence the investigation until the applicant has paid one-half of the estimated cost.

     [Taxicab Auth., Gen. Order No. 3 Rule 103, eff. 4-18-71; A 8-16-78] — (NAC A 10-13-88; R064-02, 7-31-2002)

     NAC 706.462  Criteria for multiple licenses. (NRS 706.8818)

     1.  The Authority will consider the acquisition of another company or companies by an operator with an existing certificate if after the acquisition of the new company the combined medallions will not exceed 49 percent of the total number of medallions in the industry.

     2.  In every instance in which a certificate holder seeks approval for the transfer of another certificate to his or her control, the Authority will consider whether such multiple licensing is in the best interests of the State of Nevada, having due regard for public convenience and the general welfare of the inhabitants of these areas and of the traveling public.

     3.  In making this determination, the following factors may be considered:

     (a) Has there been an adequate period of performance by the applicant by which the Authority could conclude that existing operations are effective and therefore warrant further extension?

     (b) Will the proposed transfer promote safe, adequate, economical and efficient service and foster sound economic conditions in the taxicab industry?

     (c) Will the proposed transfer result in unjust discrimination, undue preference or advantage, or unfair or destructive competitive practices?

     (d) Any other index or criteria deemed by the Authority to have effect on multiple licensing and upon the public convenience and general welfare of the public.

     [Taxicab Auth., Gen. Order No. 3 Rule 109, eff. 6-19-74; A 8-16-78] — (NAC A 10-13-88)

     NAC 706.465  Transfer of interest in certificate or in corporation holding certificate. (NRS 706.8818)

     1.  An interest in a certificate or in a corporation holding a certificate may not be transferred without first making application to and securing approval of the Authority.

     2.  A nonrefundable fee of $200 must accompany an application for a transfer of any interest in a certificate or in a corporation holding a certificate.

     3.  The Authority reserves the right to make an investigation before approving a transfer. Upon determining that an investigation is necessary, the Authority will notify the applicant of the estimated cost of the investigation. The Authority will not commence the investigation until the applicant has paid one-half of the estimated cost of the investigation.

     [Taxicab Auth., Gen. Order No. 3 Rule 104, eff. 4-18-71] — (NAC A 10-13-88)

     NAC 706.471  Rates, charges and fares. (NRS 706.8818)

     1.  Only the Authority may set, adjust, alter or change the rates, charges or fares for service by a taxicab.

     2.  A hearing concerning rates, charges or fares may be initiated by the Authority or upon application of any certificate holder.

     3.  Except upon a showing that the public interest requires otherwise, the rates, charges or fares of all holders of a certificate in a county will be uniform.

     [Taxicab Auth., Gen. Order No. 3 Rule 108, eff. 3-18-71] — (NAC A 6-13-86; 10-13-88)

     NAC 706.473  Certificate holders: Equity capital. (NRS 706.8818)

     1.  Each certificate holder shall maintain an investment of not less than 20 percent equity capital in his or her operations and include proof of that investment in his or her annual report filed with the Authority.

     2.  A certificate holder who fails to maintain adequate equity capital as required by subsection 1 shall, not later than 3 months after receiving notice from the Authority of that failure, file a plan with the Authority to maintain such equity capital within the next 12 months.

     3.  Within 15 months after receiving notice from the Authority that he or she has failed to maintain adequate equity capital, a certificate holder must have an investment of not less than 20 percent equity capital in his or her operations.

     4.  The Authority may revoke the certificate of a certificate holder who fails to comply with the provisions of this section.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.474  Certificate holders: Change of address; list of supervisory employees. (NRS 706.8818)

     1.  All certificate holders are required to notify the Administrator any time they change the location of their business.

     2.  Certificate holders shall furnish to the Administrator a current list of supervisory or responsible persons in their employ which includes a schedule indicating when they are available. The persons on this list must be authorized to act for the certificate holder in dealing with the Authority.

     [Taxicab Auth., Gen. Order No. 3 Rule 203, eff. 3-18-71] — (NAC A 10-13-88)

     NAC 706.476  Certificate holders: Notification of Administrator of complaint concerning driver or independent contractor. (NRS 706.8818, 706.88181)  If a certificate holder receives a complaint concerning a driver or an independent contractor that alleges a violation of any of the provisions of this chapter or chapter 706 of NRS, the certificate holder shall notify the Administrator of the complaint not later than 2 working days after receiving the complaint.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002; A by R003-16, 12-21-2016)

     NAC 706.477  Certificate holders: Notice of dismissal of drivers. (NRS 706.8818)  Each certificate holder shall, within 2 working days, inform the Administrator of the dismissal of any driver and the reason therefor. Within 5 working days after the end of each month, each certificate holder shall provide the Authority with a list of all drivers whose employment was terminated during the month.

     [Taxicab Auth., Gen. Order No. 3 Rule 205, eff. 3-18-71] — (NAC A 10-13-88; R064-02, 7-31-2002)

     NAC 706.478  Certificate holders: Dispatch log. (NRS 706.8818, 706.88181)  A certificate holder shall maintain a log for each taxicab, including, without limitation, a taxicab operated by an independent contractor, dispatched for service by a radio call. The log must include:

     1.  The date and time the call requesting transportation was received;

     2.  The name of the person or location requesting transportation;

     3.  The unit designation of the taxicab dispatched; and

     4.  The date and time the designated unit was dispatched for the requested transportation.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002; A by R003-16, 12-21-2016)

     NAC 706.479  Certificate holders: Confidentiality of financial reports and records submitted to Authority. (NRS 706.8818)  The annual financial report submitted by a certificate holder pursuant to the provisions of NRS 706.8829 and any financial records or other documents submitted by a certificate holder pursuant to an audit conducted by the Authority are confidential and may be disclosed only to:

     1.  A member of the Authority;

     2.  An authorized employee of the Authority who needs the records for purposes relating to the administration of NRS 706.881 to 706.885, inclusive; or

     3.  A person or governmental entity that is authorized to obtain the records pursuant to an order issued by a court of competent jurisdiction.

     (Added to NAC by Taxicab Auth. by R109-05, eff. 2-23-2006)

     NAC 706.480  Commencement of operations; interruption of service. (NRS 706.8818)

     1.  A certificate holder shall begin operations within 30 days after the certificate is issued.

     2.  The holder of a certificate shall provide regular service 24 hours per day, 7 days per week. If an interruption in service occurs and is likely to continue more than 12 hours, immediate notice must be given to the Authority of the character, course and probable duration of the interruption.

     [Taxicab Auth., Gen. Order No. 3 Rules 101 & 102, eff. 3-18-71; A 5-8-74] — (NAC A 1-25-85; 10-13-88)

     NAC 706.481  Violent crime against driver or independent contractor on duty: Notification of certificate holders; dissemination of information concerning crime; participation in secret witness program. (NRS 706.8818, 706.88181)

     1.  If a driver or an independent contractor is the victim of a violent crime while on duty, the Administrator will notify all certificate holders concerning the commission of the crime, including all relevant details pertaining thereto.

     2.  Upon notification, a certificate holder shall immediately disseminate the information concerning the crime to all drivers and dispatch operators employed by him or her and to all independent contractors who have entered into a lease agreement with the certificate holder pursuant to NAC 706.5551 to 706.5569, inclusive.

     3.  If funding is provided by certificate holders for the payment of monetary rewards under a secret witness program, pursuant to which a witness to a crime may provide information concerning the crime without divulging his or her identity, all certificate holders shall display an emblem, approved by the Administrator, on the outside passenger door of each of their taxicabs and may display the emblem on the card holder inside those taxicabs indicating their participation in the program.

     (Added to NAC by Taxicab Auth., eff. 11-22-95; A by R003-16, 12-21-2016)

     NAC 706.483  Crashes. (NRS 706.8818)  Whenever a taxicab is involved in a crash, the Authority must be notified immediately and the cab inspected by the Authority or its designee.

     [Taxicab Auth., Gen. Order No. 3 Rule 107, eff. 4-18-71] — (NAC A 10-13-88)

     NAC 706.486  Taxicabs: Color scheme, insigne, cruising light design, unit designation numbers; information placard. (NRS 706.8818, 706.8833)

     1.  Each certificate holder shall:

     (a) Equip his or her taxicabs with a cruising light approved by the Administrator attached to the top of the taxicab which must be illuminated during the hours of darkness. The light must not be confused with the signal lights described in NAC 706.501.

     (b) Display in bold block letters, not less than 6 inches in height, the unit number of each taxicab, on the sides of both front fenders and on the left of the rear trunk lid of the taxicab in plain view, in a color contrasting with the color of the taxicab.

     (c) Display his or her telephone number and the unit number of the taxicab within each taxicab in a location plainly visible to all passengers.

     (d) Obtain approval from the Administrator for the color scheme, insigne, cruising light design and assignment of unit designation numbers to ensure that they do not conflict with those of another certificate holder.

     (e) Affix inside each taxicab, in a conspicuous place, a bracket or holder that would accommodate a 5-inch by 7-inch driver’s permit and an authority rate card.

     (f) Display inside each taxicab, in a conspicuous place, a placard at least 5 inches by 7 inches in size in substantially the following form:

 

IMPORTANT

You are riding in a (name of taxicab company) vehicle.

Please note the company name and unit number of this vehicle.

This information is important if you leave property in this vehicle

or wish to file a complaint or commendation with the

Nevada Taxicab Authority at (702) 486-6532.

 

     2.  Any taxicab found to be in violation of this section by the Authority will be placed out of service and not put back in service until inspection and approval by the Authority.

     [Taxicab Auth., Gen. Order No. 3 Rule 301, eff. 4-18-71; A 5-8-74; 8-16-78] — (NAC A 10-13-88; 9-6-96; R064-02, 7-31-2002)

     NAC 706.487  Taxicabs: Modification of color scheme or insigne. (NRS 706.8818, 706.88181, 706.8833)

     1.  A certificate holder shall not:

     (a) Modify the color scheme or insigne of any taxicab unless the certificate holder first secures written approval for the modification from the Administrator in accordance with the provisions of this section.

     (b) Operate any taxicab on which the color scheme or insigne has been modified without first securing written approval for the modification from the Administrator in accordance with the provisions of this section or for which approval has been withdrawn by the Administrator pursuant to this section.

     (c) Request more than six modifications of the color scheme of its taxicabs at one time.

     2.  If a certificate holder wishes to modify temporarily the color scheme or insigne of any taxicab, the certificate holder must file a written application with the Administrator. The application must include:

     (a) A description of the proposed temporary modification.

     (b) Three colored copies or photographs of the proposed temporary modification.

     (c) A description of the materials and procedures that will be used to achieve the proposed temporary modification.

     (d) A copy of any written contract related to the proposed temporary modification.

     (e) Any additional information that the Administrator deems necessary to evaluate the application.

     3.  The Administrator shall approve or deny an application filed pursuant to this section within 30 days after receipt of the application. If no action is taken within the 30-day period, the application shall be deemed denied.

     4.  The Administrator may approve an application filed pursuant to this section subject to satisfaction of all the following conditions:

     (a) Only the number of taxicabs equal to 20 percent or less of the total number of medallions issued to the certificate holder are temporarily modified at any given time, unless fewer than five taxicabs constitute more than 20 percent of those taxicabs, in which case the certificate holder may temporarily modify more than five taxicabs. For the purposes of this paragraph, a medallion issued for a special event and a lease medallion must not be included when calculating the total number of medallions issued to the certificate holder.

     (b) The temporary modification of the taxicab does not last for more than 6 months.

     (c) The color scheme and insigne of any taxicab that is temporarily modified remains sufficiently distinct from the approved color scheme and insigne or temporary modification of another certificate holder.

     (d) The information required pursuant to NRS 706.8835 remains clearly visible at all times on any taxicab that is temporarily modified.

     (e) The temporary modification of the taxicab does not create a risk to the health, safety or welfare of the traveling public, as determined by the Administrator.

     5.  If an application filed pursuant to this section is approved, not less than 7 days before the temporary modification of any taxicab, the certificate holder shall provide the Administrator with the following information for the taxicab that will be temporarily modified:

     (a) The unit designation number of the taxicab.

     (b) The dates on which the temporary modification of the taxicab will begin and end.

     6.  The Administrator may withdraw the approval of the temporary modification of any taxicab if the Administrator determines that:

     (a) The temporary modification is not sufficiently distinct from the approved color scheme and insigne of another certificate holder;

     (b) The materials used in the temporary modification have deteriorated to the extent that the color scheme or insigne is no longer neat in appearance; or

     (c) The temporary modification creates a risk to the health, safety or welfare of the traveling public.

     7.  The Administrator will not approve more than 12 applications for the modification of the color scheme and insigne of the taxicabs of a certificate holder in a calendar year.

     (Added to NAC by Taxicab Auth. by R103-01, eff. 1-24-2002; A by R110-03, 10-1-2003; R003-16, 12-21-2016)

     NAC 706.489  Taxicabs: Display of medallions. (NRS 706.8818, 706.88181)  A certificate holder shall not permit a cab to be put into operation unless the medallion or lease medallion issued by the Administrator is prominently displayed on the left rear fender of the cab.

     [Taxicab Auth., Gen. Order No. 3 Rule 202, eff. 4-18-71] — (NAC A by R003-16, 12-21-2016)

     NAC 706.492  Taxicabs: Mechanical standards and special equipment. (NRS 706.8818, 706.88181)  A certificate holder shall not permit a taxicab to be operated in passenger service unless the taxicab meets all of the following standards in addition to those prescribed by NRS 706.8837:

     1.  The front suspension system is in good repair and proper working order.

     2.  The engine, transmission and drive train, including mounts, are in good repair and proper working order and, during normal operation, do not die, miss, backfire or show noticeable loss of power.

     3.  The engine, transmission, drive train or accessories must not emit loud noises so as to be disturbing to the passengers or distracting to the driver or independent contractor.

     4.  The taxicab is equipped with an air filter or adequate flame arrester covering the air intake of the carburetor.

     5.  The taxicab does not pull to the left or right or tend to drift under normal driving conditions.

     6.  The engine, transmission, radiator or accessories do not allow a noticeable quantity of fluid to leak.

     7.  The engine does not emit excessive smoke from either the exhaust or crankcase.

     8.  All windows are operable, free of obstruction and the driver’s or independent contractor’s view is not impaired in any direction.

     9.  The brake lining is of sufficient thickness to prevent the metal portion of the brake shoe or pad from coming in contact with the brake drum or disc. Under normal braking conditions, the taxicab does not pull to the left or right or unusual locking of wheels does not occur.

     10.  Heating and air-conditioning systems are mandatory equipment on all taxicabs operating in this State and are required to provide reasonable comfort to passengers at their request and must conform to reasonable standards of efficiency.

     11.  The taxicab must be equipped with:

     (a) A mirror on the outside of the front door on the passenger’s side;

     (b) Operable trunk lid supports or a trunk rod or bar, one end of which is permanently affixed to the vehicle;

     (c) Straps to tie down the trunk;

     (d) Windows that have not been tinted more than the manufacturer’s specifications for the vehicle;

     (e) Seat belts that are maintained in a clean and operable condition at all times;

     (f) Automatic locks which control all doors and which are operable at the driver’s or independent contractor’s door; and

     (g) A trunk release which is operable from inside the trunk.

     [Taxicab Auth., Gen. Order No. 3 Rule 307, eff. 4-18-71; A 5-8-74; A and renumbered as Rule 306, 8-16-78] — (NAC A 10-13-88; 11-22-95; R064-02, 7-31-2002; R003-16, 12-21-2016)

     NAC 706.495  Taxicabs: Two-way radios; requests by telephone for service. (NRS 706.8818)

     1.  The two-way radio in each taxicab of a certificate holder must be turned on and audible at all times.

     2.  A certificate holder shall provide reasonable service to persons who make telephone requests for service if that service is within the limits of the holder’s certificate.

     [Taxicab Auth., Gen. Order No. 3 Rule 303, eff. 4-18-71; A 8-16-78; 6-11-80] — (NAC A 10-13-88)

     NAC 706.496  Taxicabs: Transportation for elderly persons and persons with permanent disabilities. (NRS 706.8818, 706.88182)

     1.  The Administrator shall establish, maintain and make known a telephone number for elderly persons and persons with permanent disabilities to register complaints regarding transportation by taxicab.

     2.  Each certificate holder shall inquire of a person who requests transportation by taxicab within the area allocated to the certificate holder whether he or she is an elderly person or a person with a permanent disability.

     3.  Each certificate holder shall inform a person who requests transportation by taxicab within the area allocated to the certificate holder and who identifies himself or herself as an elderly person or a person with a permanent disability of the:

     (a) Estimated time of arrival of the requested taxicab; and

     (b) Telephone number maintained by the Administrator pursuant to subsection 1.

     4.  Each certificate holder shall:

     (a) Create a record indicating the date and time of each call received from a person who identifies himself or herself as an elderly person or a person with a permanent disability; and

     (b) Provide the record to the Authority monthly, on or before the 10th day of the month following the month in which the record is created.

     5.  For the purposes of this section, a person shall be deemed to:

     (a) Be “elderly” if the person is 60 years of age or older.

     (b) Have a “permanent disability” if the person is permanently disabled by a physical or mental condition that materially limits or contributes to limiting his or her activities or functioning.

     (Added to NAC by Taxicab Auth. by R121-01, eff. 1-24-2002)

     NAC 706.497  Taxicabs: Registration and control by certificate holder; arrangements with driver. (NRS 706.8818, 706.88181)

     1.  Any vehicle operated as a taxicab must be registered to a certificate holder.

     2.  Except as otherwise provided in NAC 706.5551 to 706.5569, inclusive, a certificate holder may not enter into any lease, commission arrangement or other agreement concerning any taxicab registered to the certificate holder unless he or she maintains full and complete control of the taxicab at all times.

     3.  Except as otherwise provided in NAC 706.5551 to 706.5569, inclusive, a certificate holder may not enter into a:

     (a) Contract for sale;

     (b) Conditional sale;

     (c) Chattel mortgage; or

     (d) Lease,

Ê with an employee of the certificate holder concerning any taxicab registered to the certificate holder.

     4.  Except as otherwise provided in NAC 706.5551 to 706.5569, inclusive, a taxicab driver must be a certificate holder or the employee of a certificate holder.

     (Added to NAC by Taxicab Auth., eff. 10-13-88; A by R003-16, 12-21-2016)

     NAC 706.501  Taximeters: Design; lights. (NRS 706.8818, 706.8836)

     1.  Electronic meters must have all phases of the “LED” or “LCD” digits working properly.

     2.  The face of the taximeter must be of sufficient transparency that the fare recording device can be read by passengers and must be free of any obstruction. All meters purchased after January 1, 1989, must have the numerals displayed in a color which can be read from outside the taxicab.

     3.  Every certificate holder shall equip its taxicabs with one or more amber lights on top of the taxicab which are plainly visible. These lights must connect to a contact switch attached to the taximeter and must automatically illuminate when the taximeter is not in operation. These lights must operate independently from the cruising lights and are considered as part of the meter.

     4.  Every electronic taximeter must be connected to an amber light located in the rear window of the taxicab and the light must be visible through all windows of the taxicab. This light must be visible during the daylight from a distance of 100 feet. The light must automatically illuminate when the taximeter is not in operation and is considered part of the meter.

     [Taxicab Auth., Gen. Order No. 3 Rule 305, eff. 4-18-71; A and renumbered as Rule 304, 8-16-78] — (NAC A 10-13-88)

     NAC 706.504  Taximeters: Inspection and seal. (NRS 706.8818, 706.8836)

     1.  A certificate holder shall not place a taxicab in passenger service at any time unless the taximeter has been inspected and sealed by the Authority at both the taximeter and transmission.

     2.  If a certificate holder removes a seal affixed by the Authority, he or she will return the broken seal to the Authority upon inspection.

     3.  Any taxicab found by the Authority to have:

     (a) A defective or inaccurate taximeter;

     (b) A taximeter that shows signs of having been tampered with; or

     (c) A taximeter with either seal removed,

Ê must be placed out of service and will not be put back into service until inspected and approved by the Authority.

     [Taxicab Auth., Gen. Order No. 3 Rule 306, eff. 4-18-71; A 5-8-74; Renumbered as Rule 305, 8-16-78]

     NAC 706.507  Trip charges. (NRS 706.8818)

     1.  After a taximeter has been adjusted to reflect the trip charge, it must not be put back in service until it has been sealed by the Authority.

     2.  The amounts collected by the trip charge are due and payable to the Authority monthly, on or before the 10th day of the month following the month in which they are collected.

     3.  On or before the 10th day of each month, a return for the preceding month must be filed with the Authority in such form as the Authority prescribes.

     4.  A return or remittance not delivered to the office of the Authority on or before the 10th day of the month in which it is due is delinquent.

     5.  If a return or remittance is delinquent, a penalty of 10 percent and interest at the rate of 12 percent per annum must be added to the amount owed.

     6.  If a return or remittance is delinquent for more than 10 days, the Authority may revoke or suspend the holder’s certificate.

     [Taxicab Auth., Gen. Order No. 4, eff. 7-1-71] — (NAC A 1-25-85; 10-13-88)

     NAC 706.510  Trip sheets. (NRS 706.8818, 706.88181)

     1.  The Administrator may confiscate a daily trip sheet at any time for good cause after first furnishing the certificate holder, driver or independent contractor with a duplicate or substitute copy of the sheet.

     2.  A simple receipt for a confiscated trip sheet is sufficient if the sheet is confiscated more than 10 days after the date of the sheet.

     [Taxicab Auth., Gen. Order No. 3 Rule 206, eff. 3-18-71; A 5-8-74; 8-16-78; 6-11-80] — (NAC A by R003-16, 12-21-2016)

     NAC 706.513  Drivers and independent contractors: Permits. (NRS 706.8818, 706.88181, 706.8841)

     1.  No person may operate a taxicab within the jurisdiction of the Authority without having first obtained a permit from the Administrator.

     2.  Permits issued by the Authority to a driver remain the property of the Authority and must be returned to the Authority when a driver changes companies, leaves the industry or upon demand of the Authority.

     3.  Permits issued by the Authority to an independent contractor remain the property of the Authority and must be returned to the Authority if the permit is suspended, revoked or expired or upon demand of the Authority.

     [Taxicab Auth., Gen. Order No. 3 Rule 409, eff. 3-18-71] — (NAC A 10-13-88; R003-16, 12-21-2016)

     NAC 706.516  Drivers: Fitness. (NRS 706.8818, 706.8841)

     1.  Pursuant to NRS 706.8841, an applicant for a driver’s permit may not be considered by the Administrator to be fit, willing and able if he or she has:

     (a) Been convicted of any felony within the past 5 years.

     (b) Been convicted of driving under the influence of intoxicating liquor or drugs within the past 3 years.

     (c) Been convicted of any offense involving the sale of narcotics, dangerous drugs or controlled substances.

     (d) Been found by the Administrator after sufficient background investigation, to be morally unfit or the Administrator finds that issuance of a permit to the applicant would be detrimental to the public health, welfare or safety.

     2.  An applicant for a driver’s permit may be considered by the Administrator to be morally unfit or the Administrator may consider that the issuance of a permit to the applicant would be detrimental to the public health, welfare or safety if:

     (a) The applicant has been involved in and found to be the driver responsible for any crash resulting in the death of or injury to another.

     (b) The applicant’s past driving record shows that he or she is an habitual reckless or negligent driver.

     (c) The applicant is a frequent violator of the traffic laws.

     (d) The applicant has committed an offense in another state within the past 3 years which, if committed in this State, would be grounds for revocation of his or her driver’s license or driver’s permit.

     (e) The applicant has failed on at least two occasions to keep his or her written promise to appear in court for any offense.

     (f) The applicant has been convicted of any sexual offense or any offense involving moral turpitude.

     (g) The applicant has been convicted of any offense involving the possession of narcotics, dangerous drugs or controlled substances.

     [Taxicab Auth., Gen. Order No. 3 Rule 401, eff. 4-18-71; A 5-8-74; 12-19-75; 8-16-78] — (NAC A 10-13-88)

     NAC 706.519  Drivers: Physical qualifications. (NRS 706.8818)

     1.  In addition to the requirements of NRS 706.8842, an applicant must:

     (a) Meet the requirements of the Federal Motor Carrier Safety Regulations, 49 C.F.R. 391.41 to 391.49, inclusive.

     (b) Provide to the Administrator a copy of a health certificate valid for at least 2 years. If the health certificate expires before the proposed date of expiration of the applicant’s permit, the applicant must obtain a new health certificate and provide a copy to the Administrator before issuance of the permit.

     2.  This section applies both to new applicants and applicants for renewal.

     [Taxicab Auth., Gen. Order No. 3 Rule 402, eff. 4-18-71] — (NAC A 10-13-88; R064-02, 7-31-2002)

     NAC 706.522  Drivers: Temporary permits. (NRS 706.8818)

     1.  The Administrator may issue a temporary permit to an applicant for a driver’s permit to allow time for the background investigation and the processing of a permanent permit. If during that time the Administrator finds the applicant unfit, he or she shall deny the permit and recall the temporary permit.

     2.  Temporary permits are void after their expiration date. Holders of temporary permits are subject to all laws and regulations and temporary permits are subject to suspension or revocation.

     [Taxicab Auth., Gen. Order No. 3 Rules 403 & 404, eff. 4-18-71; A 5-8-74]

     NAC 706.525  Drivers: Annual permits. (NRS 706.8818, 706.8841)

     1.  If the Administrator determines that an applicant meets all the requirements of NRS 706.8841 and 706.8842 and the regulations of the Authority, he or she shall issue an annual permit. Annual permits are valid for 1 year after the date of application, unless suspended or revoked.

     2.  Annual permits, if they have expired, are not renewable.

     [Taxicab Auth., Gen. Order No. 3 Rules 405 & 406, eff. 3-18-71] — (NAC A 1-25-85; 10-13-88)

     NAC 706.528  Drivers and independent contractors: Renewal, reapplication and replacement of permits; waiver or extension of requirements for renewal. (NRS 706.8818, 706.88181, 706.8841)

     1.  A permit holder may, on or within 30 days before the expiration date of his or her permit, renew it upon making application therefor, providing proof of completion of an annual program for driver training specified by the Administrator and paying the prescribed fee, subject to the requirements set forth in NAC 706.453 to 706.555, inclusive. After the expiration date, a holder must make an application for a new permit and is subject to the same laws and regulations and fees as a new applicant, unless before the expiration date the Administrator for good cause grants a waiver or extension of the requirements for renewal.

     2.  Upon the loss of a permit, the holder shall immediately notify the Administrator and shall not operate or enter into a lease agreement for a taxicab until the fee for a lost permit has been paid and a duplicate permit issued.

     [Taxicab Auth., Gen. Order No. 3 Rules 407 & 408, eff. 3-18-71; A 5-8-74] — (NAC A 10-13-88; 11-22-95; R003-16, 12-21-2016)

     NAC 706.531  Drivers and independent contractors: Display of permits. (NRS 706.8818, 706.88181)

     1.  A driver or independent contractor shall display his or her permit to the left of the rate schedule in the bracket or holder provided for that purpose at all times while on duty.

     2.  The permit must be displayed in an upright position and facing the passenger for an unobstructed view and so it may be easily read.

     [Taxicab Auth., Gen. Order No. 3 Rule 410, eff. 3-18-71; A 8-16-78] — (NAC A 10-13-88; R003-16, 12-21-2016)

     NAC 706.534  Drivers and independent contractors: Failure to possess valid permit. (NRS 706.8818, 706.88181)

     1.  Any person who is found by the Administrator to be operating a taxicab without having in his or her possession a valid driver’s permit is in violation of NAC 706.513.

     2.  A taxicab, found by the Administrator to be operated by a driver or independent contractor without a valid driver’s permit, may be taken out of service until put back in service by a driver or independent contractor who has a valid permit.

     3.  Any driver or independent contractor in possession of an altered or defaced permit will not be considered to be in possession of a valid driver’s permit.

     4.  Any driver or independent contractor who is found by the Administrator to have committed any violation of an applicable law or regulation while his or her permit is expired, is subject to hearing and appropriate disciplinary action.

     [Taxicab Auth., Gen. Order No. 3 Rule 411, eff. 3-18-71; A 5-8-74; 8-16-78] — (NAC A 10-13-88; R003-16, 12-21-2016)

     NAC 706.535  Drivers: Notice to Authority of change of name or address or conviction of certain offenses. (NRS 706.8818)

     1.  The holder of a permit shall provide written notice to the Authority not later than 10 working days after:

     (a) There is any change of name or home or mailing address of the holder of the permit; or

     (b) He or she is convicted of an offense described in paragraph (a), (b) or (c) of subsection 1 of NAC 706.516 within the periods prescribed in that subsection.

     2.  The Authority shall revoke the permit of any person who fails to provide written notice to the Authority of any conviction described in paragraph (b) of subsection 1 within the periods prescribed in subsection 1 of NAC 706.516.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.537  Drivers and independent contractors: Training. (NRS 706.8818, 706.88181)

     1.  All applicants for a driver’s permit must enroll in and successfully complete a defensive driving, driver orientation and safety course approved by the Authority before being issued a driver’s permit. All applicants for the renewal of a permit must enroll in and successfully complete an annual course on driver safety which has been approved by the Authority.

     2.  Any driver or independent contractor who fails to comply with the requirements of this section is subject to suspension of his or her driver’s permit.

     [Taxicab Auth., Gen. Order No. 3 Rule 412, eff. 5-8-74; A 8-16-78] — (NAC A 10-13-88; 11-22-95; R003-16, 12-21-2016)

     NAC 706.540  Drivers and independent contractors: Standards of appearance and dress. (NRS 706.8818, 706.88181, 706.8845)

     1.  Certificate holders shall submit to the Authority a proposed standard of dress and appearance for its drivers and independent contractors, if applicable. Upon approval by the Authority, each certificate holder will be responsible for maintaining those standards of dress and appearance for its drivers and independent contractors.

     2.  A driver or independent contractor who fails to meet the standards of dress set by his or her employer or the certificate holder with whom the independent contractor has entered into a lease agreement pursuant to NAC 706.5551 to 706.5569, inclusive, as approved by the Authority shall be considered by the Authority to be in violation of subsections 1 and 2 of NRS 706.8845.

     [Taxicab Auth., Gen. Order No. 3 Rule 207, eff. 4-18-71] — (NAC A 10-13-88; R003-16, 12-21-2016)

     NAC 706.543  Drivers and independent contractors: Standards of conduct. (NRS 706.8818, 706.88181, 706.8845)  During a driver’s or independent contractor’s period of duty, he or she shall, in addition to the requirements of NRS 706.8845:

     1.  Not engage in verbal arguments or acts of physical violence.

     2.  Refrain from backing into position in any taxicab stand.

     3.  Refrain from loading passengers at any establishment where a taxicab stand has been established unless the driver or independent contractor has been through the rotation of the stand. This provision does not apply if:

     (a) There are no taxicabs on the stand; or

     (b) The taxicab is operating via an electronic hailing service which connects passengers directly to a driver or independent contractor.

     4.  Not permit more than two passengers in the front seat of the driver’s or independent contractor’s taxicab and not permit more than five passengers in his or her taxicab at any one time.

     5.  Not knowingly operate a taxicab equipped with a faulty or inaccurate taximeter, or that shows signs of having been tampered with.

     6.  Not operate a taxicab in which the taximeter is not sufficiently illuminated or the face obscured to the extent that the entire fare recording device cannot be easily seen by the passenger.

     7.  Not operate a taxicab in which the taximeter does not have a properly attached seal as affixed by the Administrator.

     8.  Not operate a taxicab that does not have properly affixed a valid medallion or lease medallion as issued by the Administrator.

     9.  Not operate a taxicab when any illness or physical or mental disorder may impair his or her safe operation of a taxicab.

     10.  Not operate a taxicab while taking drugs that may impair his or her ability safely to operate a taxicab.

     11.  Keep a complete and accurate trip sheet as prescribed in NAC 706.510 and 706.549 and NRS 706.8844.

     12.  Not display or distribute any advertising within or on the driver’s or independent contractor’s taxicab which has not been authorized by his or her employer or the certificate holder with whom the independent contractor has entered into a lease agreement pursuant to NAC 706.5551 to 706.5569, inclusive.

     [Taxicab Auth., Gen. Order No. 3 Rule 501, eff. 4-18-71; A 8-16-78] — (NAC A 10-13-88; R064-02, 7-31-2002; R003-16, 12-21-2016)

     NAC 706.544  Drivers and independent contractors: Reasons to fear for personal safety. (NRS 706.8818, 706.88181, 706.8847)  For the purpose of NRS 706.8847, a driver or independent contractor has good reason to fear for his or her personal safety in transporting a person if, without limitation:

     1.  The person refuses to state with specificity the person’s intended destination or requests a change of destination to an inexact location;

     2.  The person acts in a disorderly manner, including the use of:

     (a) Hostile or offensive gestures; or

     (b) Indecent or offensive language; or

     3.  The driver or independent contractor has a reasonable suspicion that the person is concealing a weapon or other dangerous object under the person’s clothing.

     (Added to NAC by Taxicab Auth., eff. 11-22-95; A by R003-16, 12-21-2016)

     NAC 706.546  Drivers and independent contractors: Conditions of employment. (NRS 706.8818, 706.88181)

     1.  No certificate holder may allow a driver or independent contractor to operate a taxicab under any of the following conditions:

     (a) When the driver’s license of the taxicab driver or independent contractor is not in his or her possession or has been suspended or revoked by the Department of Motor Vehicles, until proof of reinstatement of driving privileges has been furnished to the Administrator;

     (b) When a driver’s permit has been denied or revoked by the Administrator or is under suspension as ordered by the Administrator;

     (c) During the time that a driver or independent contractor shows temporary or permanent inability to meet the standards of NRS 706.8842;

     (d) When a driver or independent contractor is intoxicated or shows signs of having been drinking;

     (e) When a driver or independent contractor shows obvious effects of having taken drugs;

     (f) When a driver or independent contractor does not meet the prescribed minimum standards of dress and appearance as set forth by the certificate holder; or

     (g) When a driver or independent contractor does not possess a valid permit issued by the Administrator which authorizes him or her to be employed by the certificate holder or operate a taxicab, as applicable.

     2.  In case of unforeseen circumstances, a driver having a valid permit issued by the Authority who has not exceeded the hours of service established by NAC 706.549 may drive a period of duty for another company using the same dispatch facilities.

     3.  A driver who has driven more than 10 periods of duty for a company within a 30-day period must be carried as a permanent driver of that company.

     [Taxicab Auth., Gen. Order No. 3 Rule 201, eff. 4-18-71; A 5-8-74] — (NAC A 10-13-88; R064-02, 7-31-2002; R003-16, 12-21-2016)

     NAC 706.549  Drivers and independent contractors: Hours of service. (NRS 706.8818, 706.88181)

     1.  A driver or independent contractor shall not work a period of duty longer than 12 consecutive hours except when under a charter or a trip, the charter or trip having commenced within a reasonable period before the end of the driver’s or independent contractor’s period of duty.

     2.  Under no circumstances may a driver or independent contractor work longer than 16 hours within a 24-consecutive hour period.

     3.  A driver or independent contractor who has completed a period of duty of 8 hours or more must not be knowingly permitted or required to resume driving unless the driver or independent contractor has been off duty for at least 8 consecutive hours.

     4.  A certificate holder shall not knowingly require or permit any driver or independent contractor to work longer than 12 consecutive hours, except as provided in subsection 1.

     5.  Each certificate holder shall provide an appropriate, accurate and operable time clock. The time clock must be approved by the Authority before its use, and the certificate holder shall require its drivers to time stamp their trip sheets at the beginning and end of each of their periods of duty.

     [Taxicab Auth., Gen. Order No. 3 Rule 204, eff. 4-18-71; A 3-28-76; 8-16-78] — (NAC A 10-13-88; R064-02, 7-31-2002; R003-16, 12-21-2016)

     NAC 706.550  Drivers and independent contractors: Provision of receipt to passenger. (NRS 706.8818, 706.88181)  At the end of each trip, the driver or independent contractor shall, upon request, provide his or her passenger with a receipt that includes:

     1.  The amount of the fare as indicated on the taximeter;

     2.  The name of the certificate holder who owns or leases to an independent contractor the vehicle in which the passenger was transported; and

     3.  The permit number of the driver or independent contractor.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002; A by R003-16, 12-21-2016)

     NAC 706.551  Drivers and independent contractors: Search of vehicle after trip; disposition of property found. (NRS 706.8818, 706.88181)  Each driver and independent contractor shall conduct a search of the interior of his or her taxicab at the termination of each trip. If the driver or independent contractor discovers any property of a passenger in the taxicab, the driver or independent contractor shall immediately report the property discovered to the driver’s employer or the certificate holder with whom the independent contractor has entered into a lease agreement pursuant to NAC 706.5551 to 706.5569, inclusive, and, as soon as practicable, deliver the property to his or her employer or the certificate holder, as applicable. The employer or certificate holder shall maintain the property in his or her possession and dispose of the property in the manner provided by law.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002; A by R003-16, 12-21-2016)

     NAC 706.552  Drivers and independent contractors: Prohibited and required acts. (NRS 706.8818, 706.88181, 706.8849)

     1.  A taxicab driver or an independent contractor shall, in addition to the requirements of NRS 706.8849:

     (a) Ensure that the electronic taximeter of his or her taxicab is engaged while the taxicab is on hire.

     (b) Not solicit passengers by voice or action.

     (c) Not accept, directly or indirectly, a gratuity or any form of compensation from any person for diverting or attempting to divert a prospective customer from any commercial establishment.

     (d) Not knowingly operate a taxicab that is unsafe for passenger service.

     (e) Report immediately any inoperable or defective taximeters to the certificate holder or the certificate holder’s representative.

     (f) Not divert or attempt to divert a prospective customer from any commercial establishment.

     (g) Except as authorized by the taxicab driver’s employer, the certificate holder with whom the independent contractor has entered into a lease agreement pursuant to NAC 706.5551 to 706.5569, inclusive, or the Authority, not permit any person, other than himself or herself, within his or her taxicab unless that person is a passenger who is actually being transported and is paying a fare.

     2.  A taxicab driver shall, in addition to the requirements of NRS 706.8849:

     (a) Upon changing employment from one certificate holder to another, present to the Administrator the taxicab driver’s permit and a referral slip from his or her new employer for issuance of a permit. Before commencing employment, a taxicab driver must present his or her taxicab driver’s permit to his or her employer.

     (b) Except as otherwise provided in NAC 706.546, not operate a taxicab within the jurisdiction of the Authority for a company other than the company listed on his or her driver’s permit.

     [Taxicab Auth., Gen. Order No. 3 Rule 505, eff. 4-18-71; A 5-8-74; A and renumbered as Rule 503, 8-16-78] — (NAC A 10-13-88; R064-02, 7-31-2002; R003-16, 12-21-2016)

     NAC 706.553  Issuance of referral for employment. (NRS 706.8818)  A certificate holder shall not issue a referral for employment to an applicant until the applicant has provided the certificate holder with a copy of the physician’s certificate required by NRS 706.8842 or a waiver as prescribed by 49 C.F.R. 391.41 et seq., and proof that the applicant is lawfully entitled to remain and work in the United States.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.555  Drivers and independent contractors: Use of taxicab for crime. (NRS 706.8818, 706.88181)  A taxicab driver or independent contractor must not willfully, knowingly or intentionally use his or her taxicab, or the taxicab driver’s employment to facilitate the commission of a crime, or permit the use of his or her taxicab by another, as a means of facilitating the commission of a crime.

     [Taxicab Auth., Gen. Order No. 3 Rule 506, eff. 4-18-71; A and renumbered as Rule 504, 8-16-78] — (NAC A 10-13-88; R003-16, 12-21-2016)

Lease Agreement with Independent Contractor

     NAC 706.5551  Lease of taxicab to independent contractor: Approval of lease by Administrator required; requirements for independent contractor. (NRS 706.88181)

     1.  A certificate holder may lease a taxicab to an independent contractor pursuant to NRS 706.88396 and NAC 706.5551 to 706.5569, inclusive, provided that the:

     (a) Lease agreement has been approved by the Administrator pursuant to NAC 706.5555;

     (b) Independent contractor:

          (1) Holds a driver’s permit issued pursuant to NRS 706.8841; and

          (2) Has obtained a medical examiner’s certificate pursuant to NRS 706.8842; and

     (c) Taxicab which is leased under the lease agreement bears a lease medallion issued to the certificate holder pursuant to NAC 706.5565.

     2.  If a lease agreement executed pursuant to NAC 706.5551 to 706.5569, inclusive, terminates before the expiration date included in the lease agreement, the certificate holder shall notify the Authority in writing within 48 hours after the termination.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5553  Authority of certificate holder to lease taxicab to independent contractor; requirements. (NRS 706.88181)

     1.  Except as otherwise provided in NAC 706.5551 to 706.5569, inclusive, a certificate holder may not lease any vehicle which it uses as a taxicab.

     2.  A certificate holder may not lease a taxicab pursuant to NAC 706.5551 to 706.5569, inclusive, unless the certificate holder:

     (a) Is the registered owner of the taxicab; or

     (b) Has the legal authority to lease the taxicab to an independent contractor pursuant to NAC 706.5551 to 706.5569, inclusive.

     3.  As used in this section, “registered owner” has the meaning ascribed to it in NRS 482.102.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5555  Procedure for approval of lease agreement; duties of Administrator; appeal of disapproval by certificate holder. (NRS 706.88181)

     1.  Except as otherwise provided in this section, a certificate holder seeking to lease a taxicab to an independent contractor must submit a copy of the lease agreement to the Administrator. Except as otherwise provided in subsection 4, such a lease is not deemed executed until it has been approved or preapproved by the Administrator pursuant to this section.

     2.  Except as otherwise provided in subsection 3 of NAC 706.5557, the Administrator shall approve a lease agreement submitted pursuant to subsection 1 if:

     (a) The lease agreement meets the requirements of NAC 706.5557;

     (b) The certificate holder and the independent contractor who are parties to the lease agreement meet the requirements of NAC 706.5551; and

     (c) All other applicable requirements of NAC 706.5551 to 706.5569, inclusive, are met.

     3.  A certificate holder may submit a lease agreement template to the Administrator for preapproval. Except as otherwise provided in subsection 3 of NAC 706.5557, the Administrator shall preapprove a lease agreement template submitted pursuant to this subsection if the lease agreement template meets the requirements of NAC 706.5557. A lease agreement template that has been preapproved pursuant to this subsection is deemed to be preapproved for not more than 2 years after the date on which the Administrator issues the preapproval.

     4.  Upon receiving a lease agreement or lease agreement template from a certificate holder for approval or preapproval pursuant to this section, the Administrator will, within 10 working days, approve or preapprove the lease agreement or lease agreement template, disapprove the lease agreement or lease agreement template or request more information from the certificate holder. A lease agreement or lease agreement template which has not been acted on by the Administrator within 10 working days after receipt of the lease agreement or lease agreement template is deemed approved or preapproved, as applicable.

     5.  A certificate holder may appeal the disapproval of a lease agreement or lease agreement template by the Administrator pursuant to this section. Such an appeal:

     (a) Must be filed not more than 10 working days after the date of the disapproval; and

     (b) Will be heard pursuant to the requirements of NAC 706.876 to 706.990, inclusive, by the Authority at the next available meeting of the Authority.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5557  Requirements for lease agreement; authorized actions if lease agreement violated. (NRS 706.88181)

     1.  A lease agreement entered into between a certificate holder and an independent contractor pursuant to NAC 706.5551 to 706.5569, inclusive, must:

     (a) Be in writing and in a form approved by the Authority.

     (b) Be signed by each party, or his or her representative, to the agreement.

     (c) Identify the use to be made of the taxicab by the independent contractor and the consideration to be received by the certificate holder. The use to be made of a taxicab must conform to the authority granted by the certificate to operate the taxicab.

     (d) Include language that the certificate holder and the independent contractor indemnify, release and hold harmless governmental agencies, including, without limitation, the Authority, from all claims arising from the lease agreement.

     (e) Identify the taxicab to be leased under the lease agreement.

     (f) Specifically state that the:

          (1) Independent contractor is subject to all laws and regulations relating to the operation of a taxicab which have been established by the Authority and other regulatory agencies and that a violation of those laws and regulations will breach the lease agreement.

          (2) Certificate holder is responsible for providing insurance for the taxicab which meets the requirements of NRS 706.8828.

          (3) Lease agreement does not release the certificate holder from any of his or her duties or responsibilities set forth in this chapter and chapter 706 of NRS.

          (4) Independent contractor:

               (I) Shall comply with the requirements of subsections 1 to 4, inclusive, of NAC 706.549 concerning hours of service;

               (II) Shall return the taxicab to the certificate holder not less than one time per day to enable the certificate holder to comply with the requirements of NRS 706.8837 and 706.8838;

               (III) Shall not transfer, assign, sublease or otherwise enter into an agreement for another person to operate the taxicab; and

               (IV) Shall remit to the certificate holder all applicable taxes and fees required pursuant to NRS 706.8826 and NAC 706.5563 collected by the independent contractor from each passenger.

          (5) Taxicab provided by the certificate holder pursuant to the lease agreement:

               (I) Will be painted with the name and unit number of the certificate holder; and

               (II) Is in good mechanical condition that will meet the requirements for operating taxicabs in this State and the county or other political subdivision in which the taxicab will be operated.

     (g) Contain any other provision which the Authority deems necessary to protect the health and safety of the public.

     2.  A lease agreement entered into between a certificate holder and an independent contractor pursuant to NAC 706.5551 to 706.5569, inclusive, may contain a requirement for a security deposit that meets the requirements of NAC 706.5559.

     3.  If the Authority has reason to believe that a lease provision required by this section is being violated, the Authority may, upon at least 5 days’ notice to the certificate holder or independent contractor, as applicable, and after a hearing unless waived by the certificate holder or independent contractor, as applicable:

     (a) Order the certificate holder or independent contractor, as applicable, to cease and desist from any action taken in violation of the lease agreement;

     (b) Impose an administrative fine as provided in subsection 2 of NRS 706.885; or

     (c) Revoke or suspend the approval or preapproval granted pursuant to NAC 706.5555 for any lease agreements entered into by the certificate holder or independent contractor, as applicable.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5559  Certificate holder may require security deposit from independent contractor; duties of certificate holder. (NRS 706.88181)

     1.  A certificate holder may, as a condition of leasing a taxicab to an independent contractor, require the driver to deposit money with the certificate holder in an amount sufficient to secure the return of the taxicab in good condition.

     2.  If a certificate holder collects a security deposit pursuant to subsection 1, the certificate holder shall ensure that the security deposit is maintained in an account separate from the account in which the operating capital of the certificate holder is maintained.

     3.  Upon the termination or expiration of the lease agreement, the certificate holder shall reimburse the independent contractor the amount of the security deposit and any interest accrued by the security deposit, minus the costs of repairs made to the taxicab pursuant to subsection 4, if any. If the cost of the repairs exceeds the amount of the security deposit, the certificate holder may retain any interest accrued on the security deposit in an amount equal to the difference between the cost of the repairs and the amount of the security deposit.

     4.  A certificate holder who, at the termination or expiration of the lease agreement, retains any amount from the security deposit authorized by this section must, within 30 days after the completion of any repairs made to the taxicab, provide the independent contractor with an itemized list of any repairs made to the taxicab and copies of receipts for such repairs in an amount equal to the amount that was retained.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.556  Copy of lease agreement to be provided to independent contractor; duty of independent contractor; Authority may order withdrawal of taxicab from service for certain violations. (NRS 706.88181)

     1.  A certificate holder who enters into a lease agreement with an independent contractor pursuant to NAC 706.5551 to 706.5569, inclusive, shall provide the independent contractor with a copy of the lease agreement.

     2.  An independent contractor shall keep a copy of the lease agreement provided pursuant to subsection 1 in the taxicab that is the subject of the lease agreement for the duration of the lease agreement.

     3.  If the Authority determines that a taxicab that is the subject of a lease agreement is being operated in violation of this section, the Authority may order the independent contractor to withdraw the taxicab from service. A taxicab withdrawn from service pursuant to this subsection may not be placed back into service by the independent contractor until the independent contractor provides evidence sufficient to the Authority that the lease agreement is in the taxicab as required by subsection 2.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5561  Required maintenance of records of lease agreement by certificate holder. (NRS 706.88181)

     1.  A certificate holder who leases a taxicab to an independent contractor pursuant to NAC 706.5551 to 706.5569, inclusive, must, for a period of not less than 3 years after the termination or expiration of the lease agreement, maintain records pertaining to the lease agreement and the taxicab that is the subject of the lease agreement, including, without limitation:

     (a) A copy of the signed lease agreement;

     (b) All records evidencing and pertaining to the insurance required by NRS 706.8828;

     (c) All records evidencing registration and maintenance of the taxicab;

     (d) A copy of the driver’s permit and medical examiner’s certificate of the independent contractor; and

     (e) Any other records required to be maintained by the Authority pursuant to its authority under NRS 706.8829 and 706.883.

     2.  The records required by subsection 1 are in addition to, and must be maintained in accordance with, the requirements of NRS 706.8829 and 706.883 and NAC 706.651.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5563  Independent contractor: Trip sheets; collection and remittance of taxes and fees. (NRS 706.88181)  An independent contractor who leases a taxicab pursuant to NAC 706.5551 to 706.5569, inclusive, shall:

     1.  Submit a daily trip sheet as required by NRS 706.8844 to the certificate holder not less than once every 24 hours after the date on which the independent contractor begins operating the taxicab.

     2.  Collect all applicable taxes and all applicable fees required pursuant to NRS 706.8826 from each passenger. All money collected pursuant to this subsection must be remitted to the certificate holder pursuant to the terms of the lease agreement.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5565  Lease medallions. (NRS 706.88181)

     1.  A certificate holder may not lease a taxicab to an independent contractor pursuant to NAC 706.5551 to 706.5569, inclusive, unless a lease medallion obtained from the Authority is affixed to the taxicab.

     2.  Except as otherwise provided in this section, the Authority will issue a lease medallion to a certificate holder upon request.

     3.  A certificate holder may not:

     (a) Obtain a number of lease medallions issued pursuant to this section that exceeds one-half of the number of medallions otherwise issued to the certificate holder by the Authority;

     (b) Permit the combined operation by drivers and independent contractors of more taxicabs than the number of taxicabs allocated to the certificate holder by the Authority pursuant to NRS 706.8824; or

     (c) Sell, transfer or mortgage a lease medallion issued pursuant to this section.

     4.  A lease medallion obtained pursuant to this section must be affixed to a taxicab being leased by an independent contractor in such a manner and in such a place on the taxicab as directed by the Authority.

     5.  If a lease medallion is lost, stolen or damaged, the certificate holder to whom the lease medallion was issued:

     (a) Shall notify the Authority within 3 business days; and

     (b) May request that the Authority provide the certificate holder with a replacement lease medallion. A replacement lease medallion will only be available from the Authority during the regular business hours of the Authority.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5567  Independent contractor: Deemed to be on duty for certain purposes; subject to certain provisions governing motor carriers and drivers; required documents. (NRS 706.88181)  An independent contractor who operates a taxicab which has been leased from a certificate holder pursuant to NAC 706.5551 to 706.5569, inclusive:

     1.  Will be deemed by the Authority to be on duty for the purposes of NAC 706.5551 to 706.5569, inclusive.

     2.  Is subject to the applicable provisions of this chapter and chapter 706 of NRS, including, without limitation, all of the provisions of NRS 706.881 to 706.885, inclusive, which apply to a driver, as that term is defined in NRS 706.8814.

     3.  Must have on his or her person:

     (a) A valid driver’s license obtained under the provisions of NRS 483.010 to 483.630, inclusive;

     (b) A driver’s permit issued by the Administrator pursuant to NRS 706.8841; and

     (c) A copy of the medical examiner’s certificate obtained pursuant to NRS 706.8842.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

     NAC 706.5569  Violations. (NRS 706.88181)  A violation of any provision of NAC 706.5551 to 706.5569, inclusive, is subject to the provisions of NRS 706.885.

     (Added to NAC by Taxicab Auth. by R003-16, eff. 12-21-2016)

UNIFORM SYSTEM OF ACCOUNTS FOR TAXICAB COMPANIES

General Provisions

     NAC 706.558  Definitions.  As used in NAC 706.558 to 706.855, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.561 to 706.648, inclusive, have the meanings ascribed to them in those sections.

     (Supplied in codification)

     NAC 706.561  “Accounts” defined. (NRS 706.8818, 706.8829)  “Accounts” means the accounts prescribed in this system of accounts.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 1, eff. 12-24-70]

     NAC 706.564  “Actually issued” defined. (NRS 706.8818, 706.8829)  “Actually issued,” as applied to securities issued or assumed by the company, means those sold to bona fide purchasers for a valuable consideration, those issued as dividends on stock and those issued in accordance with contractual requirements direct to trustees of sinking funds.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 2, eff. 12-24-70]

     NAC 706.567  “Actually outstanding” defined. (NRS 706.8818, 706.8829)  “Actually outstanding,” as applied to securities issued or assumed by the company, means those which have been actually issued and are neither retired nor held by or for the company. Securities held by trustees must be considered as actually outstanding.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 3, eff. 12-24-70]

     NAC 706.570  “Amortization” defined. (NRS 706.8818, 706.8829)  “Amortization” means the gradual extinguishment of an amount in an account by distributing such amount over a fixed period, over the life of the asset or liability to which it applies, or over the period during which the benefit is anticipated to be realized.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 4, eff. 12-24-70]

     NAC 706.573  “Associated companies” defined. (NRS 706.8818, 706.8829)

     1.  “Associated companies” means companies or persons that directly or indirectly, through one or more intermediaries, control, or are controlled by, or are under common control with the accounting company.

     2.  For the purposes of this section, “control,” “controlling,” “controlled by” and “under common control with” means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a company, whether that power is exercised through one or more intermediary companies, or alone, or in conjunction with, or pursuant to an agreement, and whether that power is established through a majority or minority ownership or voting of securities, common directors, officers or stockholders, voting trusts, holding trusts, associated companies, contract or any other direct or indirect means.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 5, eff. 12-24-70]

     NAC 706.576  “Book cost” defined. (NRS 706.8818, 706.8829)  “Book cost” means the amount at which property is recorded in accounts without deduction of related provisions for accrued depreciation, amortization, or for other purposes.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 6, eff. 12-24-70]

     NAC 706.579  “Company” defined. (NRS 706.8818, 706.8829)

     1.  “Company” means any sole proprietorship, firm, copartnership, corporation, association, or joint-stock association.

     2.  The term includes any trustee, receiver, assignee or personal representative operating a taxicab service under the jurisdiction of the Authority.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 8, eff. 12-24-70]

     NAC 706.582  “Contingent assets” defined. (NRS 706.8818, 706.8829)  “Contingent assets” means a possible source of value to the company dependent upon the fulfillment of conditions regarded as uncertain.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 9, eff. 12-24-70]

     NAC 706.585  “Contingent liabilities” defined. (NRS 706.8818, 706.8829)  “Contingent liabilities” means items which may, under certain conditions, become obligations of the company but which are neither direct nor assumed liabilities at the date of the balance sheet.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 10, eff. 12-24-70]

     NAC 706.588  “Cost” defined. (NRS 706.8818, 706.8829)  “Cost” means the amount of money actually paid for property or services, or the value of any consideration other than cash, determined on a cash basis.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 11, eff. 12-24-70]

     NAC 706.591  “Cost of disposition” defined. (NRS 706.8818, 706.8829)  “Cost of disposition” means the cost of demolishing, dismantling, tearing down or otherwise removing company property, including the cost of transportation and incidental handling.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 12, eff. 12-24-70]

     NAC 706.594  “Current assets” defined. (NRS 706.8818, 706.8829)  “Current assets” means:

     1.  Cash;

     2.  Those assets which are readily convertible into cash or are held for current use in operations;

     3.  Current claims against others, payment of which is reasonably assured; and

     4.  Amounts accruing to the company which are subject to current settlement, except such items for which accounts other than those designated as current assets are provided.

     [Taxicab Auth., Uniform System of Accounts Reg. part Current Assets, eff. 12-24-70; A 11-16-79]

     NAC 706.597  “Date of disposal” defined. (NRS 706.8818, 706.8829)  “Date of disposal,” as applied to property, means the date when property is disposed of.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 13, eff. 12-24-70]

     NAC 706.600  “Debt expense” defined. (NRS 706.8818, 706.8829)  “Debt expense” means all expenses in connection with the issuance and initial sale of evidence of debt, such as fees for drafting mortgages and trust deeds, fees and taxes for issuing or recording evidences of debt, cost of engraving and printing bonds and certificates of indebtedness, fees paid trustees, specific costs of obtaining governmental authority, fees for legal service, fees and commissions paid underwriters, brokers, and salesmen for marketing evidences of debt, fees and expenses of listing on exchanges, and other similar costs.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 14, eff. 12-24-70]

     NAC 706.603  “Depreciation” defined. (NRS 706.8818, 706.8829)  “Depreciation,” as applied to operating property, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of property in the course of service from the causes which are known to be in current operation and against which the company is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand and the requirements of public authorities.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 15, eff. 12-24-70; A 11-16-79]

     NAC 706.606  “Discount” defined. (NRS 706.8818, 706.8829)  “Discount,” as applied to the securities issued or assumed by the company, means the excess of the par (the stated value of no-par stocks) or the face value of the securities plus interest or dividends accrued at the date of the sale over the cash value of the consideration received from their sale.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 16, eff. 12-24-70]

     NAC 706.609  “Functional division” defined. (NRS 706.8818, 706.8829)  “Functional division” means the division of overall activities engaged in by an operating company into identifiable and separable supporting activities, such as dispatching activities, shop and garage activities, cab operating activities, general and administrative activities and other activities.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 17, eff. 12-24-70]

     NAC 706.612  “Investment advances” defined. (NRS 706.8818, 706.8829)  “Investment advances” means advances, represented by notes or bank account only, with respect to which it is mutually agreed or intended between the creditor and debtor that the advances may be settled by the issuance of securities or not be subject to current settlement.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 18, eff. 12-24-70]

     NAC 706.615  “Net book cost” defined. (NRS 706.8818, 706.8829)  “Net book cost,” when applied to property, means the book cost less related depreciation or amortization reserves.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 19, eff. 12-24-70; A 11-16-79]

     NAC 706.618  “Nominally issued” defined. (NRS 706.8818, 706.8829)  “Nominally issued,” as applied to securities issued or assumed by the company, means those which have been signed, certified, or otherwise executed, and placed with the proper officer for sale and delivery, or pledged, or otherwise placed in some special fund of the company, but which have not been sold, or issued direct to trustees of sinking funds in accordance with contractual requirements.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 20, eff. 12-24-70]

     NAC 706.621  “Nominally outstanding” defined. (NRS 706.8818, 706.8829)  “Nominally outstanding,” as applied to securities issued or assumed by the company, means those which, after being actually issued, have been reacquired by or for the company under circumstances which require them to be considered as held alive and not retired. Securities held by trustees must be considered as actually outstanding.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 21, eff. 12-24-70]

     NAC 706.624  “Original cost” defined. (NRS 706.8818, 706.8829)  “Original cost,” as applied to company property, means the cost of property at the time of acquisition.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 22, eff. 12-24-70; A 11-16-79]

     NAC 706.627  “Outside labor” defined. (NRS 706.8818, 706.8829)  “Outside labor” means labor services performed for the company by any person who is not an employee, partner or owner of the company.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 23, eff. 12-24-70]

     NAC 706.630  “Premium” defined. (NRS 706.8818, 706.8829)  “Premium,” as applied to the securities issued or assumed by the company, means the excess of the cash value of the consideration received from their sale over the sum of their par (the stated value of no-par stocks) or face value and interest or dividends accrued at the date of sale.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 25, eff. 12-24-70]

     NAC 706.633  “Property disposed” and “property retired” defined. (NRS 706.8818, 706.8829)  “Property disposed” or “property retired,” as to company property, means property which has been removed, sold, abandoned, destroyed or which for any cause has been withdrawn from service.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 26, eff. 12-24-70]

     NAC 706.636  “Replacement asset” and “replacement property” defined. (NRS 706.8818, 706.8829)  “Replacement asset” or “replacement property” means an asset or property which will perform substantially the same functions or serve a purpose similar in nature to the asset or property disposed of.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 27, eff. 12-24-70]

     NAC 706.639  “Salvage value” defined. (NRS 706.8818, 706.8829)  “Salvage value” means:

     1.  The amount received for property retired or disposed of, less the cost of disposition.

     2.  An arbitrary value set up for accounting purposes on resalable, usable or depreciable property.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 28, eff. 12-24-70; A 11-16-79]

     NAC 706.642  “Service life” defined. (NRS 706.8818, 706.8829)  “Service life” means the period of time between the date when property is placed in service and the date of its retirement from service.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 29, eff. 12-24-70]

     NAC 706.645  “Service value” defined. (NRS 706.8818, 706.8829)  “Service value” means the difference between the book cost and the salvage value of property owned by the company.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 30, eff. 12-24-70]

     NAC 706.648  “Straight-line method” defined. (NRS 706.8818, 706.8829)  “Straight-line method,” as applied to depreciation accounting, means the plan under which the service value of property is charged to depreciation expense and credited to depreciation reserves through equal periodic charges as nearly as may be during its service life.

     [Taxicab Auth., Uniform System of Accounts Reg. Definitions § 31, eff. 12-24-70]

     NAC 706.651  Records required. (NRS 706.8818, 706.8829)

     1.  Each company must keep its books of account and all other books, records and memoranda which support the entries in its books of account and be able to furnish readily full information as to any item included in any account. Each entry must be supported by such detailed information as will permit ready identification, analysis and verification of all relevant facts.

     2.  The books and records must include not only accounting records in a limited technical sense, but all other records, such as trip sheets, minute books, stock books, reports, correspondence, memoranda and other records which may be useful in developing the history of or facts regarding any transaction.

     3.  Trip sheets, invoices, cancelled checks, ledgers, inventory records, minute books, reports, correspondence, memoranda and other documents, not currently in use, must be stored in such orderly and systematic manner as will permit ready review or reference to any particular dated trip sheet or other record for at least 3 years.

     4.  In addition to prescribed accounts, clearing accounts, temporary, or experimental accounts and subdivisions of any accounts, may be kept, provided the integrity of the prescribed accounts is not impaired.

     5.  All amounts included in the accounts prescribed for operating revenue deductions must be just and reasonable and any payments or accruals by the company in excess of just and reasonable charges must be included in the account for miscellaneous other expenses described in subsection 4 of NAC 706.852.

     6.  The Authority may at any time call for additional detailed information from the company to be obtained from the books and records required to be maintained by the company under NAC 706.558 to 706.855, inclusive, when in the judgment of the Authority such additional information is necessary for regulatory purposes.

     7.  The arrangement or sequence of the accounts prescribed is not controlling for the arrangement or sequence in report forms which may be prescribed by the Authority.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 1, eff. 12-24-70; A 11-16-79]

     NAC 706.654  Accounting method and period. (NRS 706.8818, 706.8829)

     1.  Each entry in the uniform system of accounts for taxicab operations must be made by the “double-entry” method of bookkeeping and each account must be maintained on an “accrual basis.” If bills covering such transactions have not been received or rendered, the amounts must be estimated and accruals based on these estimates or orders must be recorded. Appropriate adjustments must be made when phone bills, utility bills or other bills are received.

     2.  Each company shall keep its books on a monthly basis so that for each month all applicable transactions are entered in the books of the company.

     3.  Each company shall close its books for regulatory purposes at the end of each calendar year.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 2, eff. 12-24-70; A 11-16-79]

     NAC 706.657  Accounting method: Interpretation. (NRS 706.8818, 706.8829)  To maintain uniformity of accounting, companies shall submit questions of doubtful interpretation to the Authority for consideration and decision.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 3, eff. 12-24-70]

     NAC 706.660  Item lists. (NRS 706.8818, 706.8829)  Lists of “items” appearing in the texts of the accounts or in NAC 706.558 to 706.855, inclusive, are for the purpose of more clearly indicating the application of the prescribed accounting. The lists are intended to be representative, but not exhaustive.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 4, eff. 12-24-70]

     NAC 706.663  Functional divisions of accounts. (NRS 706.8818, 706.8829)  Functional divisions of accounts have been set up in NAC 706.558 to 706.855, inclusive, and all such accounts must be used if applicable to the company’s operations.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 5, eff. 12-24-70]

     NAC 706.666  Inventory requirements. (NRS 706.8818, 706.8829)

     1.  Physical inventories must be taken on the last day of each calendar year, or in lieu thereof, during the last week of the calendar year, of all materials and supplies which affect the operational, repair or maintenance activities of the company, such as fuel, oil, tires, batteries, radio tubes, shop parts and small tools. An adjustment to the proper expense account must be made for the difference between the inventories taken at the end of the calendar year and the inventories recorded for the beginning of the calendar year. If any bills have not been received or recorded for items considered in the year-end inventory, proper accrual entries must be made at a realistic estimated cost value. The adjustments must reflect proper expenses for the ending of the current year.

     2.  Inventories of all materials and supplies must be segregated in accordance with the functional divisions so that expenses may be allocated properly.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 6, eff. 12-24-70; A 11-16-79]

     NAC 706.669  Fixed assets. (NRS 706.8818, 706.8829)  The accounts must include the original cost of all property which:

     1.  Is owned by the company and devoted to the company’s taxicab operations;

     2.  Has an estimated service life of more than 1 year; and

     3.  Had an original cost of over $100.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 7, eff. 12-24-70; A 11-16-79]

     NAC 706.672  Depreciable assets. (NRS 706.8818, 706.8829)

     1.  To insure that all records for preparing financial reports forwarded to the Taxicab Authority are maintained on a comparable basis, the requirements regarding depreciation for reporting and regulatory purposes are shown in the following table:

     (a) Method: The straight-line method is the only allowable method of computing annual depreciation charges to operations.

     (b) Service Lives and Salvage Values:

          (1) Operating Depreciable Assets:

 

 

 

 

 

Category

Service Life

Salvage Value

 

 

 

Taxicabs

48 months

none

Air conditioners (if separate)

48 months

none

Fuel conversion kits

48 months

none

Taximeters, new

60 months

none

Taximeters, used

36 months

none

 

 

 

          (2) Dispatching Depreciable Assets:

 

 

 

 

 

Category

Service Life

Salvage Value

 

 

 

New: Radios

60 months

none

Telephonic equipment

60 months

none

Transmitters

60 months

none

 

 

 

Category

Service Life

Salvage Value

 

 

 

New: Radio and telephonic test equipment

60 months

none

Used: Radios

36 months

none

Telephonic equipment

36 months

none

Transmitters

36 months

none

Radio and telephonic test equipment

36 months

none

 

 

 

          (3) Shop and Garage Depreciable Assets:

 

 

 

 

 

Category

Service Life

Salvage Value

 

 

 

Automotive equipment — new

48 months

none

Automotive equipment — used

36 months

none

Shop equipment — new

84 months

none

Shop equipment — used

36 months

none

Fuel conversion plant — new

84 months

none

Fuel conversion plant — used

36 months

none

Body shop equipment — new

84 months

none

Body shop equipment — used

36 months

none

 

 

 

          (4) General and Administrative Depreciable Assets:

 

 

 

 

 

Category

Service Life

Salvage Value

 

 

 

Office equipment — new

84 months

none

Office equipment — used

36 months

none

Furniture and fixtures — new

120 months

none

Furniture and fixtures — used

60 months

none

Office and buildings — original

360 months

none

Office and buildings — additions

360 months

none

Office and buildings — air-conditioning

84 months

none

Leasehold improvements

Length of lease —

unless life of asset

warrants a shorter

amortization

period

none

 

     2.  The requirements for depreciable assets as shown in the table do not preclude the company from using longer or shorter service lives, higher or lower salvage values, or another method of calculating depreciation for any purposes other than recording amounts and reporting under the uniform system of accounts.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 8, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

     NAC 706.675  Gain or loss on dispositions. (NRS 706.8818, 706.8829)

     1.  Account 596, Gain or Loss on Disposal of All Automotive Equipment, must include all gains or losses as appropriate on the disposition of taxicabs of the company devoted to its taxicab operations.

     2.  This account must be maintained with sufficient detail and description, supported by appropriate records, of each item included so as to permit ready identification, analysis and verification of all facts relative to each asset disposed of.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 9, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

     NAC 706.678  Payroll and payroll costs. (NRS 706.8818, 706.8829)

     1.  Salaries, wages, or other compensation, including reasonable salaries paid to officers and proprietors, and payroll costs applicable to such compensation, must be maintained on a functional division basis and charged as applicable to the payroll and payroll cost accounts set up under the functional divisions in this uniform system of accounts.

     2.  When an employee, including the officer or proprietor, who normally performs services in one functional division, performs services during the employee’s working period in other functional divisions, his or her compensation and payroll costs for that period must be allocated on a time basis and charged to the applicable and appropriate division accounts. Subsections 1 to 5, inclusive, of NAC 706.822 describe the method applicable to payroll and payroll costs of shop and garage employees for maintenance and repairs only.

     3.  Salaries, wages or other compensation, including reasonable salaries paid to officers and proprietors and payroll costs charged to operating revenue deductions must be supported by a monthly “Payroll and Payroll Cost Distribution Summary” detailing all particulars including FICA, FUTA, NUC and SIIS costs charged to each functional account.

     [Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 10, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

Accounts

     NAC 706.681  Current assets: Items not to be included. (NRS 706.8818, 706.8829)  Any item, the amount or collectibility of which is not reasonably assured, must not be included in the group of accounts designated as current assets, unless an adequate provision for possible loss has been made.

     [Taxicab Auth., Uniform System of Accounts Reg. part Current Assets, eff. 12-24-70; A 11-16-79]

     NAC 706.684  Current assets: Account for cash on hand. (NRS 706.8818, 706.8829)  The account for cash on hand includes all undeposited money, in cash or checks, as of the close of business at the year’s end. Proper credit must be made to the accounts for which this money was received, such as taxicab fares, accounts receivable-trade, advertising revenue, and payments on loans or accounts other than trade.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 101 & 102, eff. 12-24-70; A and renumbered as § 102, 11-16-79]

     NAC 706.687  Current assets: Account for cash in banks. (NRS 706.8818, 706.8829)  The account for cash in banks includes all money on deposit in a banking institution to the credit of the company. Special cash deposits for payment of interest, dividends, payroll taxes or other special purposes must be included in this account in separate subdivisions which specify the purpose for which each special deposit is made.

     [Taxicab Auth., Uniform System of Accounts Reg. § 103, eff. 12-24-70; A 11-16-79]

     NAC 706.690  Current assets: Account for petty cash. (NRS 706.8818, 706.8829)

     1.  The account for petty cash includes all money used to facilitate disbursements for small expenditures and to avoid the drawing of many small checks. It also includes any money used for check-cashing accommodations. Responsibility for this account must be assigned to a designated officer or employee or to other designated persons. Proper entries must be kept for complete identification and verification.

     2.  This account must not include any advances or loans to stockholders, directors, officers, partners, employees or agents. Such advances or loans are to be included in the accounts described in NAC 706.696.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 101 & 102, eff. 12-24-70; A and renumbered as § 101, 11-16-79]

     NAC 706.693  Current assets: Account for accounts receivable-trade. (NRS 706.8818, 706.8829)

     1.  The account for accounts receivable-trade includes any amounts that may be due the company arising from or attributable to the company’s taxicab operations, for which payment has not been received.

     2.  Records must be maintained, showing the balances due from each person or company. The sum of these individual balances must be in agreement with the total of this account.

     [Taxicab Auth., Uniform System of Accounts Reg. § 120, eff. 12-24-70; A 11-16-79]

     NAC 706.696  Current assets: Accounts for employees’ and officers’ accounts receivable. (NRS 706.8818, 706.8829)

     1.  The account for accounts receivable — employees includes any amounts that may be due the company from its employees, exclusive of officers, for which payment has not been received.

     2.  The account for accounts receivable — officers includes any amounts that may be due the company from its officers, proprietors or partners, for which payment has not been received.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 123 & 124, eff. 12-24-70; A 11-16-79]

     NAC 706.699  Current assets: Account for notes receivable. (NRS 706.8818, 706.8829)

     1.  The account for notes receivable includes the book cost, not includable elsewhere, of all collectible obligations in the form of notes, drafts and similar evidences of money due the company.

     2.  Complete information must be maintained in this account for each note, including the maker of the note, payor, payee, date of issuance, date of maturity, interest rate and penalties. This information must clearly indicate the amounts due from each person or company.

     3.  The face amount of notes receivable discounted, sold or transferred without releasing the company as endorser must be credited to a separate subdivision of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from those transactions.

     [Taxicab Auth., Uniform System of Accounts Reg. § 140, eff. 12-24-70; A 11-16-79]

     NAC 706.702  Current assets: Account for other accounts receivable. (NRS 706.8818, 706.8829)  The account for other accounts receivable includes any amounts that may be due the company that are not attributable to the company’s taxicab operations, for which payment has not been received. This account must clearly indicate how much is due from each company or person.

     [Taxicab Auth., Uniform System of Accounts Reg. § 122, eff. 12-24-70; A 11-16-79]

     NAC 706.705  Current assets: Account for bad debts. (NRS 706.8818, 706.8829)  Provision for any actual or probable losses under the accounts described in NAC 706.693 to 706.702, inclusive, must be credited to the account for bad debts with a corresponding charge to the account for bad debts described in subsection 5 of NAC 706.831 or the account for miscellaneous other expenses described in subsection 4 of NAC 706.852.

     [Taxicab Auth., Uniform System of Accounts Reg. § 121, eff. 12-24-70; A 11-16-79]

     NAC 706.708  Current assets: Account for inventory supplies. (NRS 706.8818, 706.8829)

     1.  The account for inventory supplies includes the inventories of all gasoline and other fuel in storage tanks at the end of the calendar year, using the lower of cost or market method to compute value.

     2.  This account must also include the inventories at the end of the calendar year of all oil on hand as well as tires, batteries, radio parts, shop parts and small tools, computing value at the lower of cost or market.

     3.  Appropriately entitled subaccounts must be maintained for materials and supplies related to each of the functional divisions maintained by the company, for example, operating, dispatching, shop and garage and general.

     4.  The differences between the opening inventories at the beginning of the calendar year and the year-end inventories must be recorded as adjustments to the following accounts for operating expense described in subsection 6 of NAC 706.816:

     (a) Account for fuel.

     (b) Account for oil.

     (c) Account for tires.

     (d) Account for repairs and maintenance.

     [Taxicab Auth., Uniform System of Accounts Reg. § 175, eff. 12-24-70; A 11-16-79]

     NAC 706.711  Current assets: Account for prepaid expenses. (NRS 706.8818, 706.8829)

     1.  The account for prepaid expenses includes amounts representing prepayments, for example, insurance, rents, taxes and other items, and must be maintained and supported in such manner as to disclose the amount of each class of prepayments. Subaccounts may be maintained for this purpose.

     2.  Where prepayments are made, this account must be charged with the full amount of prepayment and subsequently credited with each portion that will ratably distribute the prepayment to expense over the benefited period. A portion ratably credited to prepaid expense must be charged to the appropriate functional accounts for operating expense.

     [Taxicab Auth., Uniform System of Accounts Reg. § 190, eff. 12-24-70; A 11-16-79]

     NAC 706.714  Current assets: Account for refundable deposits. (NRS 706.8818, 706.8829)  The account for refundable deposits includes all refundable deposits with federal, state, county or municipal authorities as well as fiscal agents or others for the fulfillment of obligations.

     [Taxicab Auth., Uniform System of Accounts Reg. § 191, eff. 12-24-70]

     NAC 706.717  Current assets: Account for miscellaneous current assets. (NRS 706.8818, 706.8829)  The account for miscellaneous current assets includes the book cost of all other current assets not provided for elsewhere, appropriately described and supported so as to show the nature of each asset included in the account.

     [Taxicab Auth., Uniform System of Accounts Reg. § 192, eff. 12-24-70; A 11-16-79]

     NAC 706.720  Accounts for fixed assets. (NRS 706.8818, 706.8829)

     1.  Accounts for fixed assets include the original cost of property owned by the company which is devoted to the company’s taxicab operations, having an estimated service life of more than 1 year and a cost of $100 or more.

     2.  The cost of additions to and improvements of property leased from others, which are also includable in these accounts, must be recorded in subdivisions separate and distinct from those relating to owned property. Such additions or improvements must be included in the account for leasehold improvements described in NAC 706.729.

     3.  When the consideration given for property is other than cash, the value of the consideration must be determined on a cash basis. In the entry recording such a transaction, the actual consideration must be properly described to make it easily identifiable. The company must be prepared to furnish the Authority with details regarding the method used by the company to determine the cash value.

     4.  When property is purchased under a plan involving deferred payments, no charge may be made to the asset accounts for interest, insurance or other expenditures occasioned solely by that form of payment.

     5.  Upon a disposition or abandonment of any of these assets, the applicable asset account must be credited in the amount at which the asset was recorded and the amount must be debited as appropriate to the account for gain or loss on disposal of automotive equipment described in subsection 14 of NAC 706.816, or the account for gain on sale of assets, except automotive equipment described in subsection 4 of NAC 706.849.

     [Taxicab Auth., Uniform System of Accounts Reg. § 200, eff. 12-24-70; A 11-16-79]

     NAC 706.723  Fixed assets: Land account. (NRS 706.8818, 706.8829)

     1.  The land account includes the cost of all land devoted to the company’s taxicab operations. In addition to the original price of the land, this account must include all costs incidental to the purchase when acquired, if paid by the purchaser, such as agent’s commissions, escrow fees, title fees, liens satisfied to clear title and prorated tax expense.

     2.  Where special assessments for public improvements provide for deferred payments, the full amount of the assessments must be charged to the appropriate land account and the unpaid balance must be carried in an appropriate liability account. Interest on unpaid balances must be charged to the interest account. If any part of the cost of public improvement is included in the general tax levy, that amount must be charged to the appropriate tax account and not to this account.

     [Taxicab Auth., Uniform System of Accounts Reg. § 201, eff. 12-24-70; A 11-16-79]

     NAC 706.726  Fixed assets: Buildings account. (NRS 706.8818, 706.8829)  The buildings account includes the cost of all buildings devoted to the company’s taxicab operations. The cost of buildings includes the cost of fixtures attached to and forming a permanent part of the building and which cannot be removed without cutting into the wall, ceilings or floors, or without in some way impairing the buildings, such as plumbing pipes and fixtures, heating and air-conditioning apparatus, electric wiring and fixtures, elevators, cranes and hoists and the machinery for operating them.

     [Taxicab Auth., Uniform System of Accounts Reg. § 205, eff. 12-24-70; A 11-16-79]

     NAC 706.729  Fixed assets: Account for leasehold improvements. (NRS 706.8818, 706.8829)  The account for leasehold improvements includes the cost of all additions to and improvements of property leased from others. All entries must be made with sufficient detail to permit ready identification.

     [Taxicab Auth., Uniform System of Accounts Reg. § 231, eff. 12-24-70; A 11-16-79]

     NAC 706.732  Fixed assets: Account for shop and garage equipment. (NRS 706.8818, 706.8829)  The account for shop and garage equipment includes the cost of all hoists, electric motors, lathes, drill presses, air compressor equipment, tire changing equipment, wheel alignment equipment, welding sets, work benches and expensive special purpose tools which cost over $100. This account must not include any hand or other portable tools which:

     1.  Are likely to be lost or stolen;

     2.  Have a value of $100 or less; or

     3.  Have a short life or period of use.

Ê Such items must be charged as appropriate to the account for repairs and maintenance described in paragraph (d) of subsection 6 of NAC 706.816 or the account for repairs and maintenance of shop and garage equipment described in subsection 11 of NAC 706.822.

     [Taxicab Auth., Uniform System of Accounts Reg. § 209, eff. 12-24-70; A 11-16-79]

     NAC 706.735  Fixed assets: Account for furniture and office equipment. (NRS 706.8818, 706.8829)  The account for furniture and office equipment includes the cost of all office furniture, business machines and equipment not permanently attached to the building, which are used in the operation of a taxicab company.

     [Taxicab Auth., Uniform System of Accounts Reg. § 207, eff. 12-24-70; A 11-16-79]

     NAC 706.738  Fixed assets: Taxicab account. (NRS 706.8818, 706.8829)  The taxicab account includes the cost of all taxicabs devoted to the company’s operations, including the cost of painting and the first set of accessory equipment necessary to fit the taxicab for service, except that air conditioners, taximeters, fuel conversion kits, if applicable, and radio and telephonic equipment are included in the accounts described in NAC 706.744, 706.747, 706.750 and 706.756, respectively, and are not to be included in this account as part of the cost of taxicabs.

     [Taxicab Auth., Uniform System of Accounts Reg. § 211, eff. 12-24-70; A 11-16-79]

     NAC 706.741  Fixed assets: Account for other automotive equipment. (NRS 706.8818, 706.8829)  The account for other automotive equipment includes the cost of all motor vehicles, other than taxicabs, which are used in connection with the operations of a taxicab company.

     [Taxicab Auth., Uniform System of Accounts Reg. § 213, eff. 12-24-70; A 11-16-79]

     NAC 706.744  Fixed assets: Account for air conditioners. (NRS 706.8818, 706.8829)  The account for air conditioners includes the cost of any air conditioner that is added to a taxicab, and is not part of the original cost of the taxicab as included in the taxicab account described in NAC 706.738. The cost of such an air conditioner also includes the cost of its original installation in the taxicab, and the cost of its necessary accessories.

     [Taxicab Auth., Uniform System of Accounts Reg. § 214, eff. 11-16-79]

     NAC 706.747  Fixed assets: Taximeter account. (NRS 706.8818, 706.8829)  The taximeter account includes the cost of each taximeter owned by the company and devoted to the company’s taxicab operations, including the cost of its original installation on a taxicab and its accessories. This account does not include replacement parts, repairs or extra gears. Those items must be charged directly to the account for repairs and maintenance described in paragraph (d) of subsection 6 of NAC 706.816.

     [Taxicab Auth., Uniform System of Accounts Reg. § 215, eff. 12-24-70; A 11-16-79]

     NAC 706.750  Fixed assets: Account for fuel conversion kits. (NRS 706.8818, 706.8829)  The account for fuel conversion kits includes the cost of each fuel conversion kit including the cost of its original installation on a taxicab and any necessary accessories. This account must be used by any taxicab company having a fuel conversion plant for the purpose of converting natural gas to liquid gas for use in the operation of any of its taxicabs.

     [Taxicab Auth., Uniform System of Accounts Reg. § 216, eff. 11-16-79]

     NAC 706.753  Fixed assets: Account for fuel conversion plants. (NRS 706.8818, 706.8829)  The account for fuel conversion plants includes the cost of setting up a fuel conversion plant in order to convert natural gas to a liquid state for use as fuel in the operation of taxicabs. Included as part of this cost are the costs of:

     1.  Installing any required cement slabs;

     2.  All required plumbing and electrical work;

     3.  All piping gas lines compressors, including freight, and pumping stations; and

     4.  The labor cost of all such installations.

     [Taxicab Auth., Uniform System of Accounts Reg. § 225, eff. 11-16-79]

     NAC 706.756  Fixed assets: Account for radio and telephonic equipment. (NRS 706.8818, 706.8829)  The account for radio and telephonic equipment includes the cost of all radio and telephonic equipment owned by the company and devoted to the company’s taxicab operations, including the cost of original installation and any necessary accessories. The cost of any repairs and replacement of any parts must not be included in this account but must be recorded as an expense in the account for repairs and maintenance of dispatch equipment described in subsection 9 of NAC 706.819.

     [Taxicab Auth., Uniform System of Accounts Reg. § 217, eff. 12-24-70; A 11-16-79]

     NAC 706.759  Account for other fixed assets. (NRS 706.8818, 706.8829)  The account for other fixed assets includes the cost of all tangible property and equipment devoted to the company’s taxicab operations for which a separate account has not been provided. All entries in this account must be made with sufficient detail and description recorded so as to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. § 219, eff. 12-24-70; A 11-16-79]

     NAC 706.762  Account for total depreciation and amortization allowance. (NRS 706.8818, 706.8829)

     1.  For the purpose of general ledgers, the account for total depreciation and amortization allowance must be treated as a single composite provision for depreciation and amortization. For the purpose of analysis, each company must maintain subaccounts in which this account is segregated according to the same account classification used in the fixed asset accounts.

     2.  This account must be credited with the amounts charged to the functional accounts for depreciation and amortization expense.

     3.  At the time of retirement or disposal of a depreciable or amortizable fixed asset, this account must be charged in the amount of the total accumulated provision related to the asset up to the date of retirement or disposal, and the accounts described in subsection 14 of NAC 706.816, subsection 4 of NAC 706.849 and subsection 2 of NAC 706.852 must be credited or charged as appropriate. These entries must be recorded with sufficient detail and description to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. § 240, eff. 12-24-70; A 11-16-79]

     NAC 706.765  Accounts for organizational expense and deferred charges. (NRS 706.8818, 706.8829)

     1.  The account for organizational expense includes the original cost of organizing the company.

     2.  The account for deferred charges includes all debits not provided for elsewhere, such as unamortized debt discount and expense, unusual or extraordinary expenses, not included in other accounts, which are in process of amortization and items, the proper final disposition of which, is uncertain. The records supporting the entries to this account must contain sufficient detail and description to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. § 260, eff. 12-24-70; A 11-6-79; § 270, eff. 11-16-79]

     NAC 706.768  Accounts for other assets. (NRS 706.8818, 706.8829)

     1.  The investment account includes the book cost of investments made for a period or periods to exceed 1 year in duration in securities, notes, mortgages and other items, of both associated and nonassociated companies. This account must also include the offsetting entry to the recording of amortization of discount or premium on interest-bearing investments when such interest-bearing investments were purchased for less or more than face value. Information to be included for each note or security must include the type of note or security, maker, payee, payor, date of issuance, certificate number, date of maturity, interest or dividend rate, face value and other identifying information. Securities owned and pledged must be included in this account and a complete record of securities pledged must be maintained. The company’s records must bear sufficient detail and description, including the use of subaccounts where necessary, to permit ready identification, analysis and verification of all relevant facts for each class of investment, for example, associated or nonassociated company, note mortgage, bonds, stocks or security pledged.

     2.  If a company is acquired at a cost in excess of its book value, the excess must be charged to the goodwill account.

     3.  An account for payroll clearing may be used by companies desiring such an account. If used, the account must be cleared monthly.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 281-290, eff. 12-24-70]

     NAC 706.771  Current liabilities. (NRS 706.8818, 706.8829)  Current and accrued liabilities are obligations which have matured or become due within 1 year after the date thereof. Items such as bonds or receivers’ certificates must not be entered in a current and accrued liabilities account and must be classified as long-term liabilities until the date of maturity.

     [Taxicab Auth., Uniform System of Accounts Reg. § 300, eff. 12-24-70; A 11-16-79]

     NAC 706.774  Accounts for notes payable. (NRS 706.8818, 706.8829)

     1.  The account for short-term notes payable includes amounts owing on notes, drafts, acceptances or other similar evidences of indebtedness which are payable on demand or within 1 year from the date of issuance or acceptance, including interest. This account must also include, under appropriate subaccounts, notes, drafts, acceptances or other similar evidences of indebtedness which are payable to associated companies on demand or within 1 year from the date of issuance or acceptance, including interest. The information to be contained in this account must include the face value of the note, date made, date due, interest rate, payee and other identifying information.

     2.  For reporting purposes, the current portion of the account for long-term notes payable represents the portion of a long-term note and the interest on it which is due within 1 year after the reporting date.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 301 & 302, eff. 12-24-70; A 11-16-79]

     NAC 706.777  Accounts for accounts payable, open accident or crash liabilities and contracts payable. (NRS 706.8818, 706.8829)

     1.  The account for accounts payable includes all amounts for goods and services received by the company, payable within 1 year from the date thereof and which have not been paid.

     2.  The account for open accident liabilities includes a provision for the amounts set aside by self-insured companies for the actual or estimated liabilities from accidents or motor vehicle crashes not totally covered by insurance policies.

     3.  For reporting purposes, that portion of any contract payable that becomes due within 1 year from the date thereof and which has not been paid must be included in the account for contracts payable.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 305-310, eff. 12-24-70; A 11-16-79]

     NAC 706.780  Accounts for accrued salary, wages and vacation pay. (NRS 706.8818, 706.8829)

     1.  The account for accrued salaries and wages includes the gross amount of salaries or wages earned but not paid at the end of the month.

     2.  The account for accrued vacation pay includes the amount of accrued vacation pay owed at the end of the month.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 315 & 316, eff. 12-24-70; A 11-16-79]

     NAC 706.783  Accounts for payroll taxes withheld and accrued and accrued payroll benefits. (NRS 706.8818, 706.8829)

     1.  The account for payroll taxes withheld and accrued includes all amounts withheld from employees’ wages or salaries that are payable to a governmental agency and any accrued liabilities of the company owing to a governmental agency, the liability for which was determined on the basis of a percentage of payroll. This account must be maintained so as to permit ready identification of the company’s liability to each governmental agency.

     2.  The account for accrued payroll benefits:

     (a) Includes all amounts withheld from employee wages or salaries that are payable to other than a governmental agency at the end of each month.

     (b) Includes all liabilities incurred by the company that are payable to other than a governmental agency, the liability for which arises as a result of having employees.

     (c) Must be maintained to permit ready identification for such liability as between the employees and the company and the class of liability accrued, for example, welfare, pension contributions and other contributions.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 320 & 321, eff. 12-24-70; A 11-16-79]

     NAC 706.786  Account for accrued taxes and licenses. (NRS 706.8818, 706.8829)

     1.  The account for accrued taxes and licenses must be credited with the amount of taxes accrued during the accounting period, except for payroll taxes and federal income taxes. See subsection 1 of NAC 706.783 and NAC 706.801, respectively. Corresponding debits must be made to the appropriate accounts for the charges. See subsection 11 of NAC 706.816 and NAC 706.828. Such credits may be based on estimates, but from time to time during the year as the facts become known, the amount of the periodic credits must be adjusted to include as nearly as can be determined in each year the applicable taxes.

     2.  If accruals for taxes are found to be insufficient or excessive, corrections must be made through current tax accruals. Accruals for taxes must be based upon the net amounts payable after credit for any discounts and must not include any amounts for interest on the deficiencies or refunds. Interest received on refunds must be credited to the account for interest earned described in subsection 1 of NAC 706.849 and interest paid on deficiencies must be charged to the account for interest expense described in subsection 1 of NAC 706.852. Penalties must be charged to the account for miscellaneous other expenses described in subsection 4 of NAC 706.852.

     3.  The records supporting the entries to this account must be kept to show for each class of taxes included, the amount accrued, the basis for the accrual, the accounts charged and the amount of tax paid.

     [Taxicab Auth., Uniform System of Accounts Reg. § 322, eff. 12-24-70; A 11-16-79]

     NAC 706.789  Account for accrued interest. (NRS 706.8818, 706.8829)  The account for accrued interest includes the amount of interest accrued but not due on all liabilities of the company except interest added to the principal of the debt on which incurred, for example, contracts payable. Supporting records must be maintained to show the amount of interest accrued on each obligation.

     [Taxicab Auth., Uniform System of Accounts Reg. § 323, eff. 12-24-70; A 11-16-79]

     NAC 706.792  Account for other current liabilities. (NRS 706.8818, 706.8829)  The account for other current liabilities includes the balances in all open accounts representing current liabilities not specifically provided for in the accounts described in NAC 706.774 to 706.789, inclusive, and covers items such as unpaid matured interest and interest on unpaid, matured long-term debts. The records supporting the entries to this account must be recorded with sufficient description and detail to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. § 324, eff. 12-24-70; A 11-16-79]

     NAC 706.795  Account for fees payable. (NRS 706.8818, 706.8829)  Fees collected for the Taxicab Authority through passenger fares must be credited to the account for fees payable rather than the account for taxicab fares described in subsection 1 of NAC 706.813. Trip fee payments to the Taxicab Authority must be charged to this account.

     [Taxicab Auth., Uniform System of Accounts Reg. § 325, eff. 12-24-70; A 11-16-79]

     NAC 706.798  Accounts for deferred credits, dividends payable and mortgage payable. (NRS 706.8818, 706.8829)

     1.  The account for deferred credits includes advance billings and receipts and other deferred credit items, not provided for elsewhere, including amounts which cannot be entirely cleared or disposed of until additional information has been received. The records supporting the entries to this account must be recorded with sufficient detail and description to permit ready identification, analysis and verification of all relevant facts.

     2.  The account for dividends payable includes the amount of dividends which have been declared but not paid. Dividends must be credited to this account when they become a liability.

     3.  The current portion of the account for mortgage payable includes the portion of any mortgage payments including interest that becomes due and is unpaid within 1 year after the reporting date.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 330, 333 & 335, eff. 12-24-70; A 11-16-79]

     NAC 706.801  Account for accrued federal income taxes. (NRS 706.8818, 706.8829)

     1.  The account for accrued federal income taxes includes the amount of federal income taxes accrued during the accounting period. Concurrent charges for tax accruals must be made to the account for federal income taxes on earnings described in subsection 2 of NAC 706.855. As the exact amount of taxes becomes known, the current tax accruals must be adjusted accordingly. Payments of income taxes must be charged to this account so that it may reflect as accurately as possible the actual taxes payable.

     2.  “Actual taxes payable” is the amount of tax calculated for income tax purposes including those expenses or deductions not allowable as operating revenue deductions for regulatory purposes, but allowed or allowable as deductions for federal income tax purposes taken by the company, as elected by the company or as required by law, in computing its income tax, that is, by accelerated depreciation, additional first-year depreciation, interest expense, donations, nonrecurring or extraordinary charges, investment credit and other such items.

     3.  Accruals for federal income taxes must not include any amounts for interest or penalties on tax deficiencies, payments or refunds. Interest received on refunds must be credited to the account for interest earned described in subsection 1 of NAC 706.849 and interest paid on deficiencies must be charged to the account for interest expense described in subsection 1 of NAC 706.852. Penalties must be charged to the account for miscellaneous other expenses described in subsection 4 of NAC 706.852.

     4.  Each entry credited to this account must be supported by work papers or records showing in detail how the income tax liability was determined and the necessary accrual.

     [Taxicab Auth., Uniform System of Accounts Reg. § 332, eff. 12-24-70; A 11-16-79]

     NAC 706.804  Accounts for long-term liabilities. (NRS 706.8818, 706.8829)

     1.  The account for total long-term notes payable includes the face value of all notes which, by the terms of its creation, matures more than 1 year after the date of issue or assumption. This account also includes the face value of notes payable to associated companies which are not subject to current settlement.

     2.  The account for total long-term contracts payable includes the face value of all installment contracts which, by the terms of its creation, matures more than 1 year from the date of issue or assumption.

     3.  The account for total mortgages payable includes the face value of all bonds and mortgages which, by the terms of their creation, mature more than 1 year from date of issue.

     4.  The account for partner loans includes loans or advances made to the company by its partners.

     5.  The stockholder’s loan account includes loans or advances made to the company from its officers, stockholders or directors.

     6.  The account for other long-term liabilities includes the balance of all long-term liabilities of over 1 year, not specifically provided for in the accounts described in subsections 1 to 5, inclusive. The records supporting the entries to this account must be recorded with sufficient description and detail as to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 341-348, eff. 12-24-70; A 11-16-79]

     NAC 706.807  Incorporated companies: Net worth. (NRS 706.8818, 706.8829)  Incorporated companies must keep the following accounts as a record of their net worth:

     1.  An account for common stock.

     2.  Accounts for preferred stock must include the par value or the stated value of stock without par value, if such stock has a stated value and if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in the account for reacquired, treasury, capital stock described in subsection 6. When the actual cash value of the consideration received is more or less than the par or stated value of any stock having a par or stated value, the difference must be credited or debited, as the case may be, to the premium or discount account for the particular class and series of stock. When capital stock is retired, these accounts must be charged with the amount at which such stock is carried. A separate ledger account, with a descriptive title must be maintained for each class and series of stock. The supporting records must show the shares nominally issued, actually issued, and nominally outstanding.

     3.  The account for other paid-in capital includes the balance of all other credits for paid-in capital not included in the capital stock accounts and must be kept so as to show the source of the credits included for each class and series of stock issued. The items in the account must indicate:

     (a) Premium received on original issues of capital stock.

     (b) Donations received from stockholders consisting of capital stocks or reduction of debt of the company and the cash value of other assets received as a donation.

     (c) Reduction in par or stated value of capital stock.

     (d) Gain on resale or cancellation of reacquired capital stock.

     (e) Miscellaneous paid-in capital.

Ê Premium on capital stock must not be set off against expenses. A premium received on an issue of a certain class or series of stock must not be set off against expense of another issue of the same class or series.

     4.  The account for installments received on capital stock must include in a separate subdivision for each class and series of capital stock the amount of installments received on capital stock on a partial or installment payment plan for subscribers who are not bound by legally enforceable subscription contracts. As subscriptions are paid in full and certificates issued, this account must be charged and the appropriate capital stock account credited with the par or stated value of such stock. Any discount or premium on an original issue must be included in the appropriate discount or premium account.

     5.  The account for discount on capital stock must include in a separate subdivision for each class and series of capital stock all discount on the original issuance and sale of capital stock, including additional capital stock of a particular class or series as well as first issues. When capital stock which has been actually issued is retired, the amount in this account applicable to the shares retired must be written off to the account, for other paid-in capital described in subsection 3, but the amount must be charged to the account for sundry adjustments to surplus described in subsection 8 to the extent that it exceeds the balance in the account for other paid-in capital.

     6.  The account for reacquired, treasury, capital stock must include in a separate subdivision for each class and series of capital stock the cost of capital stock actually issued by the company and reacquired by it, and not retired or cancelled, except for stock which is held by trustees in sinking or other funds. When reacquired capital stock is retired or cancelled, the difference between its cost, including commission and expenses paid in connection with the reacquisition, and its par or stated value plus any premium and less any discount applicable to the shares retired, must be debited or credited, as appropriate to the account for other paid-in capital described in subsection 3, but debits must be charged to the account for sundry adjustments to surplus described in subsection 8 to the extent that it exceeds the balance of gains on resale or cancellation of reacquired stock included in the account for other paid-in capital.

     7.  The account for retained earnings includes the balance of retained earnings at the beginning of the calendar year. It also includes the current year’s net income after federal taxes on earnings (see subsection 3 of NAC 706.855) as well as any dividends paid (see subsection 4 of NAC 706.855) as shown on the income statement.

     8.  The account for sundry adjustments to surplus includes any adjustments due to discount on capital stock or clearing through the account for other paid-in capital described in subsection 3. This account must also be charged whenever expenses and premium, less discounts, exceed any gains due to resale or cancellation of reacquired stock included in the account for other paid-in capital.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 361-385, eff. 12-24-70; A 11-16-79]

     NAC 706.810  Unincorporated companies: Net worth. (NRS 706.8818, 706.8829)

     1.  To provide flexibility to the required entries recorded in the capital and drawing accounts, which flexibility is required because these accounts encompass the varied terms and provisions of partnership agreements of different companies operating under an unincorporated form of business organization, permissive wording is used for the required entries and the description of the items to be included in both the capital and drawing accounts. Despite the permissive language employed, it is intended that where permissive wording has been used to describe items included in both of these accounts, if an item by the terms or provisions of the particular company’s partnership agreement excludes such item from one of the accounts, then such item must be included in the other account both for regulatory purposes and for purposes of this uniform system of accounts. The required information related to a particular item must be recorded in the same account in which the item has been recorded.

     2.  Once an election has been made as to which of the two accounts must contain the item in question, the company must be consistent in the inclusion of the item in the same account in future years unless a new partnership agreement has been made or the old partnership agreement has been amended making such consistency incompatible with the new or amended partnership agreement provisions.

     3.  Neither a provision nor a requirement has been expressed for an annual closing of a particular person’s drawing account to his or her capital account. This has been omitted to allow flexibility to these accounts in accordance with the possible terms or provisions of partnership agreements of the various companies. It is to be clearly understood that a person’s capital balance must be the net amount of the combination of his or her drawing and capital account balances both for financial statement purposes and for purposes of NAC 706.558 to 706.855, inclusive.

     4.  Amounts payable to the proprietor, partners, or other persons maintaining an ownership interest in the company, as fair and reasonable compensation for services performed must be charged to the appropriate administrative, operation or other functional expense accounts.

     5.  A capital account must be used when the organizational form of business is that of a partnership, sole proprietorship, joint venture, association, or any other form, other than an incorporated company. It must include the capital contributions made or earnings retained in the business by the persons who own the company. Subaccounts must be maintained for each person having an ownership interest in the company and any entries recorded must be so detailed and described to permit ready identification including source, analysis and verification of all relevant facts. This account may be credited or debited as appropriate for additional capital contributions and for the results of annual operations, gain or loss. The basis upon which the distribution of gain or loss affects the various ownership interests may be noted and supporting records must be maintained detailing all facts and factors which such distributions affected.

     6.  The withdrawal account includes all withdrawals of capital and personal expenses paid by the company on behalf of persons having an ownership interest in the company. Subaccounts must be maintained for each person having an ownership interest in the company and any entries recorded must be so detailed and described as to permit ready identification, including source, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 361.01-363, eff. 12-24-70; A 11-16-79]

     NAC 706.813  Accounts for operating revenue. (NRS 706.8818, 706.8829)

     1.  The account for taxicab fares includes all revenues derived from the transportation of passengers, their luggage and packages except for fees prescribed by the Authority. When the Authority’s fees are collected they are considered a liability, as provided in NAC 706.795.

     2.  The account for advertising revenues includes all revenues derived from others for advertising in or on taxicabs, taxicab stands, offices or any other form of advertising from which revenue may be derived.

     3.  The account for sundry operating revenues includes revenues derived from taxicab operations not included in any of the revenue accounts in subsection 1 or 2. This account also includes all other revenue not provided for elsewhere in NAC 706.558 to 706.855, inclusive, if the costs or expenses associated with the earning of such revenues are not or cannot be separately classified or accounted for. This account must be maintained in such detail and description to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 401-420, eff. 12-24-70; A 11-16-79]

     NAC 706.816  Accounts for operating expense. (NRS 706.8818, 706.8829)

     1.  The account for drivers’ supervision salaries includes the salaries paid to persons employed in supervising taxicab drivers. If only a portion of an employee’s time is spent supervising, the appropriate percentage of his or her salary must be charged to this account.

     2.  The account for drivers’ wages and commissions includes all wages and commissions paid to drivers, including “make-up,” but excluding vacation pay.

     3.  The account for vacation pay includes all vacation pay paid to supervisors and drivers.

     4.  The account for payroll taxes includes all payroll taxes of supervisors and drivers, including, but not limited to, FICA, NUC and SIIS.

     5.  The account for payroll benefits includes the costs incurred by the company for welfare and pension benefits of its supervisors and drivers.

     6.  The account for taxicab expenses must contain the following subaccounts:

     (a) An account for fuel that includes the cost of fuel used by taxicabs only. Accurate supporting records of cost and gallons used must be maintained and summarized on a monthly basis.

     (b) An account for oil that includes the cost of oil used by taxicabs only. Accurate supporting records of cost and quarts used must be maintained on a monthly basis.

     (c) An account for tires that includes the cost of replacement tires.

     (d) An account for repairs and maintenance that includes the cost of outside labor, materials and any other expenses incurred in the repair and maintenance of taxicabs and integral equipment attached to them, including batteries and accessories, excepting radios or telephonic equipment. This account must be charged for all taxicab repairs and replacement parts purchased by a company for use in making repairs to taxicabs and their integral equipment except for items included in the account for tires, described in paragraph (c), and the account for repairs and maintenance of dispatch equipment, described in subsection 9 of NAC 706.819.

     (e) An account for credits for insurance recoveries that must be credited with all insurance recoveries from losses or damages sustained by taxicabs, whether from insurance companies or other persons. This account must be maintained with sufficient detail and description to permit ready identification, analysis and verification of all facts relevant to each entry.

     7.  A company that obtains any services contemplated in the account for credits for insurance recoveries described in paragraph (e) of subsection 6 through a contract that provides for the payment of a fixed amount must use an account for contract services in lieu of the account described in paragraph (e) of subsection 6. This account must be maintained in such a manner as to permit ready identification, analysis and verification of all facts relevant to each class of expense as stated in the various accounts described in subsection 6. Appropriately entitled subaccounts may be employed for this purpose.

     8.  Depreciation expenses must be accounted for in the following accounts:

     (a) The taxicab account includes the amount of depreciation applicable to taxicabs.

     (b) The taximeter account includes the amount of depreciation applicable to taxicab meters.

     (c) The account for air conditioners includes the amount of depreciation applicable to taxicab air conditioners, when separate from cabs.

     (d) The account for fuel conversion kits includes the cost of depreciation applicable to fuel conversion kits.

     9.  The account for injuries and damages includes all costs, exclusive of insurance premiums incurred by the company, or by the insurance company agents, if payable by the company under the terms of its insurance coverage, for the investigation of crashes or claims or the adjustment of claims arising from the operation of taxicabs. This account also includes all costs incurred by the company in its defense of any legal action arising from the operation of taxicabs and costs of settlement if payable by the company under the terms of its insurance coverage.

     10.  The account for insurance for taxicabs includes insurance premium expenses and writeoffs of premiums for the reporting period applicable specifically to the operation of taxicabs, such as coverage for driver’s liability, property damage and bodily injury of passengers. Prepaid insurance premiums must be charged to the account for prepaid expenses described in NAC 706.711.

     11.  The account for licenses and taxes includes licenses and taxes such as registration fees, medallions, motor carrier plates, franchise taxes, toll taxes, county airport fees and any other tax expenses, which are applicable specifically to the operation of taxicabs. Appropriate subaccounts must be maintained for each class of license or tax expense.

     12.  The account for miscellaneous expenses pertaining to taxicabs includes any costs incurred by the company applicable to the actual operation of taxicabs which are not provided for in any of the foregoing accounts relative to that operation. This account must be maintained in such manner as to permit ready identification, analysis and verification of all facts relative to each class of items. Appropriately entitled subaccounts may be employed for this purpose.

     13.  The account for transferred internal costs includes the internal costs transferred from the various other functional divisions to operating expense. Costs transferred to this account must be either actual or on a percentage basis if the percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to this account is not permitted.

     14.  The account for gain or loss on disposal of automotive equipment includes the gain or loss on the disposition of taxicabs of the company. This account must be charged with the book cost of the taxicab plus any expense of sale. It must be credited with the related accumulated provision for depreciation recorded to the date of disposition of sale, and with the proceeds received on disposition. The account must be maintained with such detail and descriptions as to permit ready identification of each taxicab disposed of and verification of all facts relative to each transaction.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 501-596, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

     NAC 706.819  Accounts for dispatch expense. (NRS 706.8818, 706.8829)

     1.  The account for dispatchers’ wages includes all wages incurred resulting from providing dispatching service.

     2.  The account for dispatchers’ vacation pay includes all vacation pay paid to dispatchers.

     3.  The account for dispatchers’ payroll taxes includes all payroll taxes of dispatchers, including, but not limited to, FICA, FUTA, NUC and SIIS.

     4.  The account for dispatchers’ payroll benefits includes the costs incurred by the company for welfare and pension benefits of its dispatchers.

     5.  The account for advertising and promotion includes the cost of labor and materials used and expenses incurred in advertising designed to promote or retain requests for cabs by telephone.

     6.  A company which elects not to do its own dispatching but contracts with other parties to provide this service must charge the account for dispatching contract services with all costs incurred as a result.

     7.  The account for depreciation of dispatch equipment includes the amount of depreciation applicable to all dispatching and radio equipment used by the company in the operation of its dispatching service.

     8.  The account for equipment rental includes costs incurred by the company in the rental or leasing of dispatching and radio equipment useful to the company in the operation of its dispatching services. This account must be maintained in such manner as will permit ready identification, analysis and verification of all relevant facts to each item rented or leased, the costs of which have been included.

     9.  The account for repairs and maintenance of dispatch equipment includes the costs of outside labor, materials, replacement parts and any other expenses incurred and necessary for the repair and maintenance of dispatching equipment including radios or telephonic equipment installed in taxicabs. This account must in addition include all costs of maintenance and repairs to telephone facilities in connection with the use of taxi stands. All costs included in this account must be segregated by class through the use of appropriately entitled subaccounts.

     10.  The account for miscellaneous dispatch expenses includes all costs incurred directly related to the operation of a dispatching service including those incurred in connection with the use of taxi stands, not provided elsewhere. This account must be maintained in such manner as to permit ready identification, analysis and verification of all facts relevant to each class of item included. Appropriately entitled subaccounts may be employed for this purpose.

     11.  The telephone account must include telephone expense applicable or attributable to the rendering of dispatching services by the company to its customers in its taxicab operations.

     12.  The account for transferred internal costs includes the internal costs transferred from the various other functional divisions to dispatch expenses. Costs transferred to this account must be either actual or on a percentage basis provided such percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to this account is not permitted.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 601-695, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

     NAC 706.822  Accounts for shop and garage expense. (NRS 706.8818, 706.8829)  The following accounts must be used by each company maintaining a shop or facilities for the repair and maintenance of company taxicabs:

     1.  The account for supervisors’ salaries (shop and garage) includes the salaries incurred in the supervision and direction of shop and garage activities.

     2.  The account for wages (shop and garage) includes the salaries and wages of shop and garage employees for the repair of company taxicabs and facilities, except for the salaries and wages of shop and garage supervisors which are included in the account described in subsection 1.

     3.  The account for vacation pay (shop and garage) includes all vacation pay paid to shop and garage personnel, both supervisors and nonsupervisors.

     4.  The account for payroll taxes (shop and garage) includes all payroll taxes of shop employees, both supervisors and nonsupervisors, including, but not limited to, FICA, FUTA, NUC and SIIS.

     5.  The account for payroll benefits (shop and garage) includes the costs incurred by the company for welfare and pension benefits of all its shop and garage employees.

     6.  The account for contract services (shop and garage) includes all costs incurred as a result of utilizing outside labor.

     7.  The account for depreciation (shop and garage equipment) includes the amount of depreciation applicable to all shop and garage equipment included in the account for shop and garage equipment described in NAC 706.732. This account also includes depreciation applicable to the account for other automotive equipment described in NAC 706.741, when such cars are used exclusively in connection with shop work.

     8.  The account for depreciation (fuel conversion plant) includes depreciation applicable to the use of any fuel conversion plant as included in the account for fuel conversion plants described in NAC 706.753.

     9.  The account for equipment rental (shop and garage) includes costs incurred by the company in the rental or leasing of shop and garage equipment used and useful to the company. This account must be maintained in such manner as will permit ready identification, analysis and verification of all facts relevant to each item rented or leased, the costs of which have been included.

     10.  The insurance account for shop and garage includes the cost of insurance specifically for the coverage of shop and garage facilities.

     11.  The account for repairs and maintenance of shop and garage equipment includes all costs incurred in the maintenance and repair of shop and garage equipment and tools, other than internal labor costs included in the accounts described in subsections 1 and 2. This account also includes the costs incurred in the maintenance and repair of automotive equipment, other than taxicabs when that equipment is used exclusively in connection with shop work. This account also includes the cost of hand or portable tools which are easily lost or stolen, which have a value of $100 or less, or have a short life.

     12.  The account for miscellaneous shop and garage expenses includes shop and garage costs not provided for in any of the foregoing accounts such as uniform charges, laundry, cleaning rags and solvent for washing parts. This account must be maintained in such manner as will permit ready identification, analysis and verification of all facts relevant to each class of items included. Appropriate subaccounts may be employed for this purpose.

     13.  The telephone account includes telephone expense applicable or attributable to maintaining shop and garage facilities.

     14.  The account for transferred internal costs (shop and garage) includes the internal costs transferred from the various other functional divisions to shop and garage expense. Costs transferred to this account must be either actual or on a percentage basis provided such percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to this account is not permitted.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 701-795, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

     NAC 706.825  Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits. (NRS 706.8818, 706.8829)

     1.  The account for management salaries includes all compensation, salaries, bonuses and other considerations, paid or payable to officers, managers, partners or proprietors except that compensation properly included in an account of any other functional division.

     2.  The account for office salaries includes all salaries and payroll costs of office personnel incurred not properly chargeable to any other operating functional division.

     3.  The account for vacation pay (general and administrative) includes all vacation pay paid to persons whose salaries are charged to the accounts described in subsections 1 and 2.

     4.  The account for payroll taxes (general and administrative) includes all payroll taxes of persons whose salaries are charged to the accounts described in subsections 1, 2 and 3, including, but not limited to, FICA, FUTA, NUC and SIIS.

     5.  The account for payroll benefits (general and administrative) includes the costs incurred by the company for welfare and pension benefits of employees whose salaries are charged to this functional division.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 801-805, eff. 12-24-70; A 11-16-79] — (NAC A 10-13-88)

     NAC 706.828  Accounts for general and administrative expense: General taxes. (NRS 706.8818, 706.8829)

     1.  The account for general taxes includes the costs of all taxes, permits or licenses, incurred on or for property owned by the company, devoted to the company’s taxicab operations, except payroll taxes, federal income taxes and those taxes included in the account for licenses and taxes described in subsection 11 of NAC 706.816.

     2.  Taxes incurred on leased property under the terms of the lease, must not be included in this account, but must be included in the appropriate subaccount under the account for rent described in subsection 1 of NAC 706.834.

     3.  This account must be maintained in such detail and description as to permit ready identification, analysis and verification of all relative facts. Subaccounts with appropriately descriptive titles may be used for these purposes.

     [Taxicab Auth., Uniform System of Accounts Reg. § 862, eff. 12-24-70; A 11-16-79]

     NAC 706.831  Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts. (NRS 706.8818, 706.8829)

     1.  The account for amortization of leasehold improvements includes the amount of amortization applicable to all assets included in the account for leasehold improvements described in NAC 706.729.

     2.  The account for furniture and office equipment depreciation includes all depreciation expense applicable to the account for furniture and office equipment described in NAC 706.735.

     3.  The account for buildings and office depreciation includes all depreciation applicable to the buildings account described in NAC 706.726, not previously charged to any other functional division.

     4.  The general account for insurance includes the cost incurred on all insurance, other than that included in the account for insurance for taxicabs described in subsection 10 of NAC 706.816 and the insurance account for shop and garage described in subsection 10 of NAC 706.822.

     5.  The account for bad debts must be charged with amounts sufficient to provide for losses from uncollected operating revenues recorded in the account for accounts receivable-trade described in NAC 706.693.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 812, 820, 840, 841 & 855, eff. 12-24-70; A 11-16-79]

     NAC 706.834  Accounts for general and administrative expense: Rentals; repairs and maintenance. (NRS 706.8818, 706.8829)

     1.  The account for rent includes:

     (a) All costs incurred by the company in the rental or leasing of buildings, offices and other property devoted to the company’s taxicab operations.

     (b) Taxes on leased property where the lessee is liable for the taxes according to the terms of the lease. Such taxes must not be included in the account for general taxes described in NAC 706.828.

     2.  The account for equipment rental includes costs incurred by the company in the rental or leasing of equipment not specifically provided for in other functional divisions.

     3.  The account for repairs and maintenance includes all costs incurred for outside labor, materials or replacement parts, in the maintenance of and repairs made to the building, office and office furniture and equipment. This would include costs of maintenance contracts on office equipment. Subaccounts must be maintained for each class, such as building, office, office furniture and equipment, of maintenance and repair costs incurred and entries in these subaccounts must be made in sufficient detail and description to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 845, 863 & 875, eff. 12-24-70; A 11-16-79]

     NAC 706.837  Accounts for general and administrative expense: Advertising; contract services. (NRS 706.8818, 706.8829)

     1.  The advertising account includes the cost of labor, materials used and expenses incurred in any advertising not included in the account for advertising and promotion described in subsection 5 of NAC 706.819.

     2.  The account for outside services includes the fees and other costs of professional consultants and others incurred by the company for general services in its taxicab operations that are not applicable to a particular operating function or to any other account provided in this section. This account also includes the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not an employee of the company. This account must not include costs of such services as may be employed by the company in connection with formal cases before the regulatory authority. These costs have been provided for in the account for regulatory expenses described in NAC 706.840. Subaccounts must be maintained for each class of costs included, for example, accounting and legal, containing sufficient detail and description as to permit ready identification, analysis and verification of entries made in each subaccount.

     3.  The account for contract services includes all costs of contract services not provided for elsewhere.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 810, 814 & 835, eff. 12-24-70; A 11-16-79]

     NAC 706.840  Accounts for general and administrative expense: Regulatory expenses. (NRS 706.8818, 706.8829)

     1.  The account for regulatory expenses includes all expenses, except pay of regular employees engaged in such work, properly included in company operating expenses, incurred by the company in connection with formal cases before the Authority, or other regulatory bodies or cases in which any regulatory body is a party.

     2.  This account also includes the amortized portion of such expenses as have been approved or directed by the Authority as being applicable for more than 1 year, originally charged to the account for deferred charges described in subsection 2 of NAC 706.765.

     3.  Fees paid to the Authority must not be included in this expense. Such fees paid must offset the liability set up monthly in the account for fees payable described in NAC 706.795.

     [Taxicab Auth., Uniform System of Accounts Reg. § 861, eff. 12-24-70; A 11-16-79]

     NAC 706.843  Accounts for general and administrative expense: Transferred internal costs. (NRS 706.8818, 706.8829)  The account for transferred internal costs includes the internal costs transferred from the various other functional divisions to general and administrative expenses. Costs transferred to this account must be either actual, or on a percentage basis if the percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to this account is not permitted.

     [Taxicab Auth., Uniform System of Accounts Reg. § 895, eff. 12-24-70; A 11-16-79]

     NAC 706.846  Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses. (NRS 706.8818, 706.8829)

     1.  The account for office expenses must include all costs for office supplies and miscellaneous office expenses incurred in connection with the company’s taxicab operations such as:

     (a) Bank service charges.

     (b) Cash shortages.

     (c) Books, periodicals, bulletins and subscriptions to newspapers, newsletters and tax services.

     (d) Membership fees and dues in trade, technical and professional associations.

     (e) Office supplies and expenses, postage, printing and stationery.

     (f) Cost of individual items of office equipment used by general departments which have a short useful life or a value of $100 or less.

Ê Appropriately entitled subaccounts must be maintained for each class of expense included in this account with sufficient detail and description contained so as to permit ready identification.

     2.  The telephone account includes all telephone expenses not charged to any other functional division.

     3.  The account for travel expenses includes all fuel and oil, operating maintenance, replacement parts and repair costs incurred, applicable to vehicles other than taxicabs, or cars connected with shop work, or supervisors’ cars. This account also includes other travel expenses necessary to the operation of a taxicab company.

     4.  The utilities account includes items such as power, electricity, gas, water, garbage disposal and sewage rental. It does not include telephone rental or tolls.

     5.  The account for miscellaneous general and administrative expenses includes any cost of outside labor, materials or other cost incurred by the company in connection with its general management if the cost is not provided for elsewhere in these regulations. This account must be maintained with sufficient detail and description to permit ready identification, analysis and verification of all relevant facts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 864, 865, 884 & 885, eff. 12-24-70; A 11-16-79]

     NAC 706.849  Accounts for other nonoperating income. (NRS 706.8818, 706.8829)

     1.  The account for interest earned includes any money earned from savings accounts, interest-bearing loans or notes receivable.

     2.  The account for discounts earned includes any discounts earned as a result of timely, early or advance payments of bills. This account does not include discounts, obtained by quantity purchases or from a reduction of the manufacturer’s list price. Such discounts are considered “trade discounts,” and used as a reduction of original costs.

     3.  The account for rental income includes remuneration received for leasing or renting out space primarily owned or leased by the operating taxicab company.

     4.  The account for gain on sale of assets, except automotive equipment, includes any earnings from the sale of equipment or improvements other than automobiles, at a price above book value. (See subsection 14 of NAC 706.816.)

     5.  The account for gain on investments reflects earnings from the sale of an investment carried on the books of the taxicab company as an asset.

     6.  The account for miscellaneous other income includes any income not provided for elsewhere in these accounts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 901-910, eff. 11-16-79]

     NAC 706.852  Accounts for other nonoperating expenses. (NRS 706.8818, 706.8829)

     1.  The account for interest expense includes all expenses for interest paid or accrued on loans or notes payable, whether short or long term.

     2.  The account for loss on sale of assets, except automotive equipment, reflects any losses incurred from the sale of any equipment or improvements other than automobiles at a price below book value. (See subsection 14 of NAC 706.816.)

     3.  The account for loss on investments reflects any income from the sale or other disposition of an investment carried on the books of the taxicab company as an asset.

     4.  The account for miscellaneous other expenses includes any expenses not provided for elsewhere in these accounts.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 951-960, eff. 11-16-79]

     NAC 706.855  Income statement accounts. (NRS 706.8818, 706.8829)

     1.  The account for net income before federal taxes is an income statement account reflecting the difference between the total of all income accounts and the total of all expenses, before arriving at a figure for the federal income tax.

     2.  The account for federal income taxes on earnings includes the amount of federal income tax expense incurred by the taxicab company during the accounting period. Concurrent credits for tax accruals must be made to the account for accrued federal income taxes described in NAC 706.801. As the exact amount of taxes becomes known, the current tax expense must be adjusted accordingly, so that this account includes, in each year, the applicable taxes.

     3.  The account for net income after federal taxes is an income account reflecting net earnings after giving effect to federal taxes.

     4.  The dividends account includes the amount of dividends paid or declared by the company during the calendar year. The account for dividends payable described in subsection 2 of NAC 706.798 must be set up as a liability whenever such dividends are declared.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 991-1000, eff. 11-16-79]

SUBSIDIZED TRANSPORTATION BY TAXICAB

     NAC 706.857  Definitions. (NRS 427A.070)  As used in NAC 706.857 to 706.870, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.8572 to 706.8578, inclusive, have the meanings ascribed to them in those sections.

     (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

     NAC 706.8572  “Applicant” defined. (NRS 427A.070)  “Applicant” means a person who applies to participate in the program.

     (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

     NAC 706.8574  “Division” defined. (NRS 427A.070)  “Division” means the Aging and Disability Services Division of the Department of Health and Human Services.

     (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

     NAC 706.8576  “Participant” defined. (NRS 427A.070)  “Participant” means a person whose application to participate in the program has been approved by the Division pursuant to NAC 706.861.

     (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

     NAC 706.8578  “Program” defined. (NRS 427A.070)  “Program” means the program to subsidize transportation for elderly persons and persons with permanent disabilities created pursuant to NAC 706.858.

     (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

     NAC 706.858  Creation of program; use of money received from balance of Taxicab Authority Fund. (NRS 427A.070)  A program to subsidize transportation for elderly persons and persons with permanent disabilities is hereby created. The money received by the Division pursuant to subsection 5 of NRS 706.8825 will be used by the Division to reimburse holders of a certificate for the coupons or other methods of currency exchange made available by the Division which are purchased by participants pursuant to the provisions of NAC 706.864 and used for transportation by taxicab.

     [Taxicab Auth., Gen. Order No. 5 Rule 101, eff. 2-5-82] — (NAC A 6-13-86; 10-13-88; 3-7-90; A by Aging Services Div., 1-10-97; A by Aging & Disability Services Div. by R017-12, 9-14-2012; R027-14, 10-24-2014)

     NAC 706.861  Application to participate in program; eligibility. (NRS 427A.070)

     1.  A resident of this State who desires to participate in the program must submit an application to the Division on a form prescribed by the Division. To the extent that money is available for that purpose, the Division will approve the application of a person who it determines is eligible to participate in the program pursuant to subsection 2.

     2.  To be eligible to participate in the program, an applicant must demonstrate:

     (a) That he or she is at least 60 years of age or permanently disabled by a physical or mental condition that materially limits or contributes to limiting his or her activities or functioning by submitting the proof described in subsection 3;

     (b) That he or she is a resident of this State by providing proof of his or her domicile, which may include proof of residency for voting, a bill from a utility, an affidavit of residency or any other form of proof approved by the Division; and

     (c) That his or her annual gross income meets the requirements set forth in subsection 4.

     3.  To establish that he or she meets either requirement set forth in paragraph (a) of subsection 2, an applicant must submit proof of:

     (a) Age, which may include any recognized form of identification containing a picture of the holder, a certificate of birth, baptism or marriage or any other form of proof approved by the Division; or

     (b) Disability, which may include:

          (1) A certificate from a physician;

          (2) A certificate from the Bureau of Services to Persons Who Are Blind or Visually Impaired or the Bureau of Vocational Rehabilitation of the Rehabilitation Division of the Department of Employment, Training and Rehabilitation, the Nevada Association for the Handicapped or Opportunity Village; or

          (3) Any other form of proof approved by the Division.

     4.  An applicant must demonstrate that his or her annual gross income is not more than 400 percent of the federally designated level signifying poverty for the size of family applicable to the person, as determined by the United States Department of Health and Human Services and published annually in the Federal Register. The Division will administer the program based upon the guidelines identified by the United States Department of Health and Human Services for the determination of income and other factors relating to the federally designated level signifying poverty.

     5.  To determine the annual gross income of an applicant, any income received from a source identified in NAC 427A.408 must be subtracted from the total amount of income received by the applicant.

     6.  All income, except income excluded pursuant to subsection 5, must be verified, documented and counted in determining the eligibility or continued eligibility of an applicant or participant.

     7.  Except as otherwise provided in this subsection, the approval of an application by the Division to participate in the program pursuant to this section is valid for 1 year, and the participant may reapply for participation in the program by submitting an application in the same manner as the original application. A participant whose annual gross income increases such that the participant is no longer eligible to participate in the program pursuant to subsection 4 must immediately notify the Division. Such a participant may reapply for the program if he or she becomes eligible by submitting an application in the same manner as the original application.

     8.  As used in this section, “household income” means the income received by an applicant and the spouse of the applicant, if applicable.

     [Taxicab Auth., Gen. Order No. 5 Rule 102, eff. 2-5-82] — (NAC A 6-13-86; 10-13-88; 3-7-90; A by Aging Services Div., 1-10-97; A by Aging & Disability Services Div. by R017-12, 9-14-2012; R027-14, 10-24-2014)

     NAC 706.864  Coupons and other methods of currency exchange. (NRS 427A.070)

     1.  The Division will make available for purchase by participants coupons or other methods of currency exchange, including, without limitation, cards for electronic benefits transfer.

     2.  The Division will consider the limits of money available for the purpose of the program and the number of persons eligible for or participating in the program and may adjust the purchase price or quantity of available coupons or other methods of currency exchange as a result thereof.

     3.  A coupon or other method of currency exchange made available by the Division may be used to purchase service by a taxicab in the same manner as currency of the United States.

     4.  Certificate holders and their drivers shall accept the coupons or other methods of currency exchange made available by the Division in the same manner as currency of the United States.

     5.  The Division will reimburse a participating holder of a certificate for each authentic coupon or other method of currency exchange made available by the Division submitted to the Division by the holder.

     6.  A coupon or other method of currency exchange made available by the Division is not refundable and is void after the date of expiration printed on it.

     [Taxicab Auth., Gen. Order No. 5 Rule 103, eff. 2-5-82] — (NAC A 6-13-86; 10-13-88; A by Aging Services Div., 1-10-97; A by Aging & Disability Services Div. by R017-12, 9-14-2012; R027-14, 10-24-2014)

     NAC 706.870  Misuse of coupons or other method of currency exchange. (NRS 427A.070)

     1.  Any participant who:

     (a) Obtains coupons or other methods of currency exchange made available by the Division by means of a false statement; or

     (b) Transfers or sells coupons or other methods of currency exchange made available by the Division to any other person,

Ê may not purchase additional coupons or other methods of currency exchange made available by the Division for 1 year after the time of the infraction.

     2.  A taxicab driver shall not:

     (a) Present any coupon or other method of currency exchange made available by the Division to the taxicab driver’s employer for payment which was not given to him or her by a participant in exchange for transportation.

     (b) Fail to endorse the taxicab driver’s name and permit number on the reverse of any coupon or other method of currency exchange made available by the Division, if applicable, presented to his or her employer for payment.

     [Taxicab Auth., Gen. Order No. 5 Rule 105, eff. 2-5-82] — (NAC A 10-13-88; A by Aging & Disability Services Div. by R017-12, 9-14-2012; R027-14, 10-24-2014)

PRACTICE BEFORE TAXICAB AUTHORITY

General Provisions

     NAC 706.876  Scope and construction; deviation from rules. (NRS 233B.050, 706.8818)

     1.  NAC 706.876 to 706.990, inclusive:

     (a) Govern all practice and procedure before the Taxicab Authority and the Administrator unless otherwise directed by the Authority or Administrator.

     (b) Must be liberally construed to secure just, speedy and economical determination of all issues presented to the Authority.

     2.  In cases, where good cause appears, not contrary to statute, the Administrator or the Authority may permit deviation from the rules if it finds compliance impracticable or unnecessary.

     [Taxicab Auth., Practice Rule 1, eff. 7-1-70] — (NAC A by R064-02, 7-31-2002)

     NAC 706.879  Office open during regular business hours; meetings; communications. (NRS 233B.050, 706.8818, 706.88181)

     1.  The office of the Administrator will be open during regular business hours.

     2.  Regular sessions of the Authority are held in its principal office or such other place as the Authority may from time to time specify, at such times as the Authority may designate.

     3.  All formal written communications and documents must be addressed to the Taxicab Authority and not to individual members of the Authority or its staff. All communications and documents are deemed to be officially received only when delivered at the office of the Authority. Formal or informal communications from the Authority must be signed by the responsible staff member or Authority.

     4.  Communications must contain the name and address of the communicant and must embrace but one subject. Informal communications must be properly identified.

     [Taxicab Auth., Practice Rule 2, eff. 7-1-70] — (NAC A 10-13-88; A by R057-11, 5-30-2012; R003-16, 12-21-2016)

     NAC 706.882  Computation of time. (NRS 233B.050, 706.8818)  The time within which any act must be done, as provided in NAC 706.876 to 706.975, inclusive, must be computed by excluding the first day and including the last.

     [Taxicab Auth., Practice Rule 13, eff. 7-1-70]

Parties

     NAC 706.885  Classification of parties. (NRS 233B.050, 706.8818)

     1.  Parties to proceedings before the Authority must be entitled applicant, complainant, respondent, intervener or interested party according to the nature of the proceedings and the relationship of the parties thereto as follows:

     (a) The applicant is any person or persons applying or petitioning for any right or authority.

     (b) The complainant is any person or persons who complain to the Authority of any act or of any person.

     (c) The respondent is any person or persons against whom any proceeding is brought or an investigation initiated.

     (d) The intervener is any person or persons permitted to intervene pursuant to NAC 706.894.

     (e) The interested party is any person or persons who have an interest in the proceedings but do not satisfy the requirements for intervener status as set forth in NAC 706.894.

     2.  The Authority’s staff may be any member of the Authority, the Administrator or his or her assistant. If counsel is desired, the Attorney General will represent the staff. Members of the Authority’s staff have all rights of participation as a party to the proceeding.

     [Taxicab Auth., Practice Rule 3, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.888  Appearances. (NRS 233B.050, 706.8818)

     1.  At any hearing, all parties named in NAC 706.885, except interested parties, are entitled to enter an appearance, to introduce evidence, examine and cross-examine witnesses, make arguments, and generally participate in the conduct of the proceeding. Interested parties who are or may be directly and substantially affected by the proceeding may enter an appearance, introduce evidence and, subject to the discretion of the Authority, may otherwise participate in the conduct of the proceeding.

     2.  Parties shall enter their appearance at the beginning of a hearing or at any time as may be designated by the presiding officer by giving their names and addresses and stating their position or interest in writing to the clerk-reporter who will include the same in the transcript of the hearing. The presiding officer may require appearances to be stated orally, so that the identity and interest of all parties present will be known to those at the hearing.

     3.  Appearances and representation of parties must be made as follows:

     (a) A party is entitled to be heard in person or by his or her attorney.

     (b) A copartnership may appear and be represented by a copartner.

     (c) A corporation may appear and be represented by a corporate officer or authorized regular employee of the corporation.

     (d) Any governmental entity within Clark County may appear and be represented by an authorized officer, agent or employee of the entity.

     (e) An attorney appearing as counsel in any proceeding shall be an attorney at law, admitted to practice and in good standing before the highest court of Nevada. If such attorney is not admitted and entitled to practice before the Supreme Court of Nevada, an attorney so admitted and entitled to practice must be associated.

     4.  All notices and orders must be served upon the representative entering an appearance for the party represented.

     5.  No former employee of the Authority or member of the Attorney General’s staff may appear as a witness or expert witness before the Authority in any proceeding on behalf of other parties without the permission of the Authority.

     [Taxicab Auth., Practice Rule 4 §§ 4.1-4.4 & 4.7, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.891  Withdrawal of attorney. (NRS 233B.050, 706.8818)  Any attorney of record wishing to withdraw from a proceeding shall, in writing, immediately notify the Authority, or the presiding officer and the party whom he or she represented.

     [Taxicab Auth., Practice Rule 4 § 4.5, eff. 7-1-70]

     NAC 706.894  Intervention. (NRS 233B.050, 706.8818)

     1.  Persons, other than the original parties to the proceeding, who are directly and substantially affected by the proceeding, shall serve notice on the Authority or Administrator, of their intention to intervene by submitting a clear and concise statement, in writing, of the interest of the applicant in such proceeding, outlining the matters and things relied upon by the applicant as basis for his or her request, together with a statement as to the nature of evidence the applicant will present and the position the applicant will take.

     2.  Notice to intervene must be filed with the Authority or Administrator 15 days before the commencement of hearing. If filed thereafter, the petition must state a substantial reason for the delay; otherwise the petition will not be considered.

     3.  If a notice of intervention shows direct and substantial interest in the subject matter of the proceeding or any part thereof and does not unduly broaden the issues, the Authority, presiding officer or Administrator may grant leave to intervene or otherwise appear in the proceeding with respect to the matters set out in the intervening notice. If it appears during the course of a proceeding that an intervener has no direct or substantial interest or the public interest does not require his or her participation therein, the Authority, presiding officer or Administrator may dismiss the intervener from the proceeding.

     [Taxicab Auth., Practice Rule 5, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.897  Conduct required. (NRS 233B.050, 706.8818)  A person appearing in a proceeding shall conform to the recognized standards of ethical and courteous conduct. All parties to hearings, their counsel and spectators will conduct themselves in a respectful manner.

     [Taxicab Auth., Practice Rule 4 § 4.6 + Rule 9 § 9.6, eff. 7-1-70] — (NAC A 10-13-88)

Pleadings, Motions and Other Papers

     NAC 706.900  Pleadings generally. (NRS 233B.050, 706.8818)

     1.  Pleadings must be typewritten, mimeographed or printed, properly identify the proceeding by title, and set forth a clear and concise statement of the matters relied upon as a basis for the pleading, together with an appropriate prayer when relief is sought and must be signed by the appropriate authorized party, officer or attorney.

     2.  Upon the filing of any pleading, it will be inspected by the Authority and if found to be defective or insufficient, it may be returned to the party filing it for correction.

     3.  The Authority may allow any pleading to be amended or corrected or any omission to be supplied.

     [Taxicab Auth., Practice Rule 6 §§ 6.1-6.5, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.903  Applications generally. (NRS 233B.050, 706.8818)  All pleadings requesting a right or authority from the Authority must be styled “applications.” They must contain the full name and address of the applicant, and describe fully the facts upon which the application is based, with such exhibits as may be required, and a request for the order, authorization, certificate or permit desired. The application must be signed by the applicant.

     [Taxicab Auth., Practice Rule 6 § 6.6, eff. 7-1-70]

     NAC 706.906  Applications for certificates. (NRS 233B.050, 706.8818)

     1.  Applicants for a certificate shall, in addition to complying with the provisions of NAC 706.876 to 706.975, inclusive, applicable to all pleadings, submit the following data, either in the application or as exhibits attached to it:

     (a) If the applicant is a partnership, a list of the individual names of all the partners. If the applicant is a corporation, a list of the directors, officers and stockholders, showing their percentage of ownership.

     (b) Facts showing that the application is or will be required by the public convenience and necessity.

     (c) A full description of the territories to be served.

     (d) A suitable map depicting the territories to be served.

     (e) All other data necessary for a complete understanding of the application.

     (f) A current financial statement of applicant.

     (g) If operating under a fictitious name, a certificate from the county clerk to so operate.

     (h) Description of all equipment to be operated in proposed service.

     2.  A nonrefundable fee of $200 must accompany an application for a certificate.

     [Taxicab Auth., Practice Rule 14, eff. 7-1-70; A 12-19-75] — (NAC A 10-13-88)

     NAC 706.909  Applications for change of rates or rules. (NRS 233B.050, 706.8818)  Applications by any taxicab company to increase any rate, fare or charge or rule or regulation resulting in any increase must, in addition to complying with the provisions of NAC 706.876 to 706.975, inclusive, applicable to all pleadings, submit the following data, either in the application or attached to it as an exhibit:

     1.  A statement showing in full the rates or fares, rules or regulations requested to be put into effect or the general relief asked for.

     2.  A statement or reference showing in full the rates or fares, rules or regulations which will be superseded by the proposed rates.

     3.  A complete and accurate statement of the circumstances and conditions relied upon as justification for the application.

     4.  A reference record to prior action if any by the Authority in any proceeding relative to the existing and proposed rates.

     5.  A financial statement for a full 12-month period including a balance sheet and a profit and loss statement; or in any application filed by or on behalf of a group of companies as parties to a tariff, composite financial statements for all or a representative group of companies involved for a full 12-month period, and a composite and representative profit and loss statement.

     [Taxicab Auth., Practice Rule 15, eff. 7-1-70]

     NAC 706.912  Miscellaneous applications for relief. (NRS 233B.050, 706.8818)  When the subject matter of any desired relief is not specifically covered by NAC 706.876 to 706.975, inclusive, an application seeking such relief and stating the reason for it may be filed, and will be handled in the same manner as other applications.

     [Taxicab Auth., Practice Rule 6 §§ 6.7, 6.8 & 6.13, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.921  Filing and service. (NRS 233B.050, 706.8818)

     1.  An original and nine legible copies of all pleadings must be filed with the Authority. Copies must be served on all applicants, complainants, respondents and interveners. The Authority may direct that a copy of any pleading or other papers designated by the Authority be made available by the party filing same to any person whom the Authority determines may be affected by the proceeding and who desires copies of the pleadings.

     2.  All notices, findings of fact, opinions and orders required to be served by the Authority and all documents filed by any party may be served by mail and service shall be deemed complete when a true copy of the paper or document, properly addressed and stamped, is deposited in the United States mail.

     3.  There must appear on all documents required to be served an acknowledgment of service or the following certificate:

 

I hereby certify that I have this day served the foregoing document upon all parties of record in this proceeding (by delivering a copy thereof in person to ......................... or by mailing a copy thereof, properly addressed, with postage prepaid, to.........................). Dated at ..................., this .........(day) of .................(month) of .........(year)

 

                                                                                                            ...............................................

                                                                                                                             Signature

 

     [Taxicab Auth., Practice Rule 7, eff. 7-1-70] — (NAC A 10-13-88)

Complaints Against Certificate Holders

     NAC 706.922  Procedure upon receipt of oral complaint. (NRS 233B.050, 706.8818)

     1.  The staff of the Authority may attempt to resolve an oral complaint against a certificate holder that it receives from a member of the general public. If the complainant is not satisfied with the resolution of the oral complaint, the staff shall notify the complainant that he or she may file a written complaint with the staff of the Authority.

     2.  The staff of the Authority may require a complainant to provide a written confirmation of an oral complaint.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.9222  Form and accompanying documents; record; letter of acknowledgment; service upon certificate holder. (NRS 233B.050, 706.8818)

     1.  A written complaint must:

     (a) Clearly and concisely state the grounds of the complaint and the facts constituting the alleged wrongful act or omission; and

     (b) Be accompanied by copies of all supporting documents.

     2.  The staff of the Authority shall maintain a record of each written complaint, including, without limitation:

     (a) Each relevant fact relating to the origin, nature and basis of the complaint;

     (b) A description of each action that the complainant has taken or attempted to take to resolve the complaint;

     (c) The response of the certificate holder to the complaint, including copies of supporting documents, if any; and

     (d) Any other information the staff considers relevant to the resolution of the complaint.

     3.  The staff of the Authority shall:

     (a) Within 10 days after receiving a written complaint, send a letter of acknowledgment to the complainant.

     (b) Within 20 days after receiving a written complaint, serve a copy of the complaint upon the certificate holder against whom the complaint is made and require the certificate holder to file a response to the complaint with the staff.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.9224  Response. (NRS 233B.050, 706.8818)

     1.  A certificate holder against whom a written complaint is made shall file with the staff of the Authority a written response to the complaint within 15 days after receiving the complaint unless, for good cause shown, the staff extends the time for responding.

     2.  The response must include:

     (a) A statement that the respondent has resolved the complaint; or

     (b) If the complaint has not been resolved, a detailed admission or denial of each material allegation of the complaint and a full statement of the facts and matters of law relied upon as a defense.

     3.  The response must:

     (a) Be signed by the respondent or, if represented, by the attorney or other authorized representative.

     (b) Include the full name, address and telephone number of the respondent and, if represented, the name, address and telephone number of the attorney or other authorized representative of the respondent.

     4.  If the respondent fails to file a response with the staff of the Authority within the time prescribed in subsection 1, the staff shall place the matter before the Authority for a determination of whether probable cause exists for the written complaint. An unexcused failure of the respondent to respond to the complaint within the time prescribed in subsection 1 shall be deemed an admission by the respondent of all relevant facts stated in the complaint.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.9226  Investigation and recommended actions for resolution. (NRS 233B.050, 706.8818)

     1.  If the staff of the Authority receives a response to a written complaint, the staff shall examine the complaint, the response and any other information the staff has obtained that is necessary for the resolution of the complaint.

     2.  After completing an investigation of the matter set forth in the written complaint, the staff of the Authority shall notify all parties of the results of the investigation and shall recommend any actions that the parties should take to resolve the complaint.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.9228  Submission of unresolved complaint to Authority for review. (NRS 233B.050, 706.8818)

     1.  If the staff of the Authority cannot resolve the complaint because the staff determines that the complaint cannot be resolved or the complainant is not satisfied with the recommendation of the staff, the staff shall notify all parties that it will submit the complaint to the Authority for review.

     2.  In addition to transmitting the complaint, the results of its investigation and its recommendation to the Authority, the staff of the Authority shall submit:

     (a) The reasons for the complaint;

     (b) The position taken by the respondent; and

     (c) Any interim action taken by the staff.

Ê The staff shall provide the additional information to the complainant and respondent.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.923  Determination by Authority to dismiss complaint. (NRS 233B.050, 706.8818)  If the Authority determines that no probable cause exists for a written complaint or the complaint has been resolved and the Authority has received a notice of the resolution of the complaint, the Authority will dismiss the complaint. The Authority will serve upon the complainant and respondent a copy of the entry in the minutes of the Authority indicating the dismissal of the complaint by the Authority and a brief statement of the reasons for the dismissal.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

     NAC 706.9232  Determination of probable cause; actions by Authority. (NRS 233B.050, 706.8818)  If the Authority determines that probable cause exists for a written complaint, the Authority may:

     1.  Set a date for a hearing on the complaint; or

     2.  Order appropriate relief.

     (Added to NAC by Taxicab Auth. by R064-02, eff. 7-31-2002)

Hearings

     NAC 706.924  Notice of hearings. (NRS 233B.050, 706.8818)

     1.  Hearings will be held before the Authority or Administrator as prescribed by law. Notice of hearing before the Authority or Administrator will be served on all parties at least 20 days before the hearing, indicating the purpose, place, date and hour of the hearing.

     2.  All hearings before the Authority which encompass rates, certificates or transfer of any existing Authority vested in any person or corporation to operate a taxicab business will be noticed by publication and mailing.

     3.  The notice will be published one time not less than 20 days before the day fixed for the hearing in one newspaper of general circulation in Clark County, Nevada.

     [Taxicab Auth., Practice Rule 9 §§ 9.1-9.3, eff. 7-1-70] — (NAC A 10-13-88; R064-02, 7-31-2002)

     NAC 706.927  Continuances. (NRS 233B.050, 706.8818)  The Authority, presiding officer or Administrator may, either before the hearing or during a hearing, and on proper showing, grant continuances for submission of further or additional proof of any subject matter.

     [Taxicab Auth., Practice Rule 9 § 9.18, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.930  Failure to appear. (NRS 233B.050, 706.8818)

     1.  At the time and place set for hearing, if a party to the proceeding fails to appear, the Authority or Administrator may dismiss the action with or without prejudice or may, upon good cause shown, recess the hearing for a further period to be set by the Authority to enable the applicant, petitioner or complainant to attend.

     2.  At the time and place set for hearing, if a respondent fails to appear the Authority or Administrator may suspend or revoke the certificate or permit with or without prejudice or may, upon good cause shown, recess the hearing for a further period to be set by the Authority or Administrator to enable the respondent to attend.

     [Taxicab Auth., Practice Rule 9 § 9.4, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.933  Prehearing conference. (NRS 233B.050, 706.8818)

     1.  The Authority, presiding officer or Administrator may, upon written notice to all parties of record, hold a prehearing conference for the purposes of formulating or simplifying the issues, obtaining admissions of fact and of documents which will avoid unnecessary proof, arranging for the exchange of proposed exhibits or prepared expert testimony, limit the number of witnesses and consolidate the examination of witnesses, establish procedure at the hearing and resolve other matters that may expedite orderly conduct and the disposition of the proceedings or settlements.

     2.  The action taken at the conference and the agreements made by the parties concerned must be made a part of the record and will control the course of subsequent proceedings, unless modified at the hearing by the presiding officer.

     [Taxicab Auth., Practice Rule 8, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.936  Subpoenas; depositions. (NRS 233B.050, 706.8818)

     1.  Subpoenas requiring the attendance of a witness from any place in the State to any designated place of hearing for the purpose of taking testimony of the witness orally before the Authority or Administrator, may be issued by any member of the Authority or the Administrator upon application in writing. Subpoenas for the production of books, papers, accounts or other documents, unless directed to issue by the Authority or Administrator on their own motion, will be issued only upon application in writing, which application must specify, as clearly as may be, the books, papers, accounts or other documents desired. The Authority, presiding officer or Administrator, upon motion made promptly and, in any event, at or before the time specified in the subpoena for compliance may:

     (a) Quash the subpoena if it is unreasonable or oppressive; or

     (b) Condition denial of the motion upon the advancement by the person in whose behalf the subpoena is issued of the reasonable cost of producing the books, papers, accounts or other documents desired.

     2.  The Authority, Administrator or any party to any proceeding before them may cause the depositions of witnesses to be taken in the manner prescribed by law and rule of court for depositions in civil actions.

     [Taxicab Auth., Practice Rule 9 § 9.16, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.939  Testimony under oath. (NRS 233B.050, 706.8818)  All testimony to be considered by the Authority or Administrator in formal hearings, except matters noticed officially or entered by stipulation, must be sworn testimony. Before taking the witness stand, each person shall swear, or affirm, that the testimony he or she is about to give in the hearing before the Authority or Administrator is the truth, the whole truth, and nothing but the truth.

     [Taxicab Auth., Practice Rule 9 § 9.7, eff. 7-1-70]

     NAC 706.942  Preliminary procedure. (NRS 233B.050, 706.8818)  The presiding member of the Authority or the Administrator shall call the proceeding for hearing and proceed to take the appearances, and act upon any pending motions, petitions or complaints. The parties may then make opening statements as they may desire.

     [Taxicab Auth., Practice Rule 9 § 9.1, eff. 7-1-70]

     NAC 706.945  Presentation of evidence. (NRS 233B.050, 706.8818)

     1.  Applicants or complainants shall present their evidence and such parties as may be opposing the application or complaint, shall submit their proof. The presiding officer of the Authority or Administrator shall determine the order in which parties introduce their evidence. Interveners shall, as far as possible, follow the party with respect to whom intervention is made. If the intervention is not in support of either original party, the presiding officer shall designate at which stage the interveners will be heard.

     2.  Evidence will ordinarily be received in the following order:

     (a) Upon applications:

          (1) Applicant;

          (2) Authority staff;

          (3) Interveners; and

          (4) Rebuttal by applicant.

     (b) Upon written complaints:

          (1) Complainant;

          (2) Respondent;

          (3) Authority staff; and

          (4) Rebuttal by complainant.

     (c) Upon complaints or orders to show cause by the Authority or Administrator:

          (1) Authority;

          (2) Respondent; and

          (3) Rebuttal by the Authority staff.

     3.  The procedure described in subsection 2 may be modified at the discretion of the Authority’s presiding officer or Administrator.

     [Taxicab Auth., Practice Rule 9 § 9.8, eff. 7-1-70] — (NAC A 10-13-88; R064-02, 7-31-2002)

     NAC 706.948  Rules and types of evidence. (NRS 233B.050, 706.8818)

     1.  In conducting any investigation, inquiry or hearing, neither the Authority nor any of its officers or employees are bound by the technical rules of evidence, and no informality in any proceeding or in the manner of taking of testimony will invalidate any order, decision, rule or regulation made, approved or confirmed by the Authority or Administrator. Rules of evidence before the courts of Nevada will be generally followed but may be relaxed in the discretion of the Authority, presiding officer or Administrator when deviation from the technical rules of evidence will aid in ascertaining the facts.

     2.  A copy of each documentary exhibit must be furnished to each party of record present, and nine additional copies must be furnished for the use of the Authority. Where relevant and material matter offered in evidence is embraced in a written or printed statement, book or document of any kind containing other matter not material or relevant and not intended to be put in evidence, such statement, book or document in whole must not be received or allowed to be filed, but counsel and other parties offering it must present in convenient and proper form for filing, a copy of such material and relevant matter, or at the discretion of the presiding officer, read it into the record, and that only will be received and allowed to be filed as evidence and made part of the record. Whenever practicable, the parties should interchange copies of exhibits before, or after the commencement of the hearing. Any documentary evidence offered, whether in the form of exhibit or introduced by reference, is subject to appropriate and timely objection.

     3.  With the approval of the presiding officer, a witness may read into the record his or her testimony on direct examination. Before any prepared testimony is read, unless excused by the presiding officer, the witness shall deliver copies thereof to the presiding officer, the reporter and all counsel or parties. Admissibility is subject to the rules governing oral testimony. If the presiding officer deems that a substantial saving in time will result and where the parties so agree, prepared testimony may be copied into the record without reading, provided that the copies have been served upon all parties and the Authority 5 days before the hearing or that such prior service is waived. All parties and the Authority staff shall be prepared for cross-examination with respect to direct testimony upon its presentation for the record, whether such testimony is delivered orally, read into the record or copied into the record in accordance with this section.

     4.  Resolutions properly authenticated of the governing bodies of cities, towns, counties, and other municipal corporations, and of chambers of commerce, boards of trade, commercial, mercantile, agricultural, or manufacturing societies and other civic organizations will be received in evidence if offered at the hearing by the president, secretary or other proper person. Such resolutions will be received subject to rebuttal by adversely affected parties as to either the authenticity of the resolution or the circumstances surrounding its procurement. Recitals of fact contained in resolutions are not proof of those facts, and resolutions may only be received for the limited purpose of showing the expression of the official action of the resolving body with respect to the matter under consideration in the proceeding.

     5.  When a party desires to offer in evidence any portion of the oral testimony, exhibits, order, decision or record in any other proceeding before the Authority or Administrator, such portion must be plainly designated in the record and, if admitted, shall be deemed to be a part of the oral testimony in the immediate proceeding without physical production and marking for identification.

     [Taxicab Auth., Practice Rule 9 part § 9.12, §§ 9.13-9.15 & 9.22, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.951  Consolidation; limitation on number of interested parties. (NRS 233B.050, 706.8818)

     1.  The Authority or Administrator may consolidate two or more proceedings in any one hearing when it appears that the issues are substantially the same and that the rights of the parties will not be prejudiced by the hearing. At a consolidated hearing, the presiding officer of the Authority or the Administrator shall determine the order in which all the parties introduce their evidence.

     2.  Where two or more interested parties have substantially like interests and positions, the presiding officer of the Authority or Administrator may at any time during the hearing, if he or she deems it advisable in order to expedite the hearing, limit the number of interested parties who will be permitted to testify.

     [Taxicab Auth., Practice Rule 9 §§ 9.9 & 9.10, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.954  Stipulations. (NRS 233B.050, 706.8818)  With the approval of the presiding officer, the parties may stipulate as to any fact at issue. Any such stipulation is binding upon all parties so stipulating and may be regarded by the Authority or Administrator as evidence at the hearing. The Authority or Administrator may require proof by evidence of the facts stipulated to, notwithstanding the stipulation of the parties.

     [Taxicab Auth., Practice Rule 9 § 9.11, eff. 7-1-70]

     NAC 706.957  Official notice. (NRS 233B.050, 706.8818)  The Authority or Administrator may take official notice of the following matters:

     1.  Rules, regulations, official reports, decisions and orders of the Authority and any regulatory agency of the State of Nevada.

     2.  Contents of decisions, orders, certificates and permits issued by the Authority or Administrator.

     3.  Matters of common knowledge and technical or scientific facts of established character.

     4.  Official documents, if pertinent, when properly introduced into the record of formal proceedings by reference. Proper and definite reference to such document must be made by the party offering the document and the document must be published and generally circulated so that an opportunity is given to all of the parties of interest at the hearing to examine the document and present rebuttal evidence.

     [Taxicab Auth., Practice Rule 9 § 9.21, eff. 7-1-70]

     NAC 706.960  Objections; exceptions; offer of proof; rulings. (NRS 233B.050, 706.8818)

     1.  When objection is made to the admissibility of evidence, such evidence may be received subject to later ruling by the Authority, presiding officer or Administrator. When objections are made to the admission or exclusion of evidence, the grounds relied upon must be stated briefly. Formal exceptions to rulings are unnecessary and need not be taken.

     2.  An offer of proof for the record must consist of a statement of the substance of the evidence to which objection has been sustained.

     3.  The presiding officer shall rule on the admissibility of all evidence, subject to the requirements of subsection 1. Such rulings may be reviewed by the Authority or Administrator in determining the matter on its merits. In extraordinary circumstances, where prompt decision by a member of the Authority or Administrator is necessary to promote substantial justice, the presiding officer may refer the matter to the Authority for determination.

     [Taxicab Auth., Practice Rule 9 part § 9.12 & §§ 9.25-9.27, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.963  Briefs; oral argument. (NRS 233B.050, 706.8818)

     1.  In any hearing, the Authority or Administrator may order briefs to be filed within the time allowed by the Authority or Administrator. Nine copies of briefs must be filed with the Authority when the hearing is before the Authority and two copies with the Administrator when the hearing is before him or her. They must be accompanied by an acknowledgment or an affidavit showing service on other parties of record.

     2.  The Authority or Administrator may in their discretion, following the filing of briefs or upon contested motions, set the matter for oral argument. Ten days’ notice must be given to all parties of record, unless the Authority or Administrator deems a shorter time advisable.

     [Taxicab Auth., Practice Rule 9 §§ 9.19 & 9.20, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.966  Decisions and orders. (NRS 233B.050, 706.8818)

     1.  A proceeding stands submitted for decision by the Authority or Administrator after the taking of evidence or the filing of briefs or the presentation of oral argument as may have been prescribed by the Authority or Administrator, unless otherwise specifically approved.

     2.  Orders of the Authority or Administrator must be served by the Administrator by mailing copies of them to the parties of record or their representatives or by personal service. Copies of orders served on applicants, complainants and respondents must be signed on behalf of the Authority or Administrator by an authorized officer.

     [Taxicab Auth., Practice Rule 10, eff. 7-1-70] — (NAC A 10-13-88)

     NAC 706.969  Transcripts; attendance charges, per diem and travel expenses. (NRS 233B.050, 706.8818)

     1.  The Authority or Administrator will cause a record to be made of all public hearings. A person who wishes to obtain a copy of a transcript may obtain a copy from the official reporter or the Authority upon payment of the fee fixed for a copy, as approved by the Authority or Administrator.

     2.  If an official reporter is used for a public hearing, the ordinary attendance charges, per diem and travel expenses and charges for copies of the transcript required by the Authority or Administrator for his or her purposes will be paid by the moving party.

     [Taxicab Auth., Practice Rule 9 § 9.24, eff. 7-1-70] — (NAC A 10-13-88; R064-02, 7-31-2002)

     NAC 706.972  Rehearings. (NRS 233B.050, 706.8818)

     1.  An application for a rehearing must be filed with the Administrator not later than 30 days after the effective date of the order upon which rehearing is requested.

     2.  Rehearings will be conducted in accordance with the procedure at regular hearings, subject to the discretion of the Authority or Administrator.

     3.  The filing of a petition for rehearing does not excuse compliance with the order nor suspend the effectiveness of such order unless otherwise ordered.

     [Taxicab Auth., Practice Rule 11, eff. 7-1-70] — (NAC A 10-13-88)

Appeals

     NAC 706.975  Appeals to Authority. (NRS 233B.050, 706.8818)

     1.  An appeal from the decision of the Administrator or hearing officer to the Authority is permitted providing that the notice of appeal by the appellant is filed with the Administrator within 30 days of the decision of the Administrator or hearing officer.

     2.  Petitions for appeal must set forth the ground or grounds upon which the appellant considers the order, decision, rule, direction or regulation to be unreasonable, unlawful, erroneous or not in conformity with the law. The appellant shall include in the appeal a copy of the transcript from the contested hearing.

     3.  Copies of the notice of appeal must be served upon the Administrator and all of the parties of record.

     [Taxicab Auth., Practice Rule 12, eff. 12-19-75] — (NAC A 10-13-88)

Declaratory Orders and Advisory Opinions

     NAC 706.980  Consideration of applications. (NRS 233B.050, 706.8818)  The Authority will consider applications for declaratory orders or advisory opinions concerning the applicability of any statutory provision or any regulation or decision of the Authority.

     (Added to NAC by Taxicab Auth., eff. 10-13-88)

     NAC 706.982  Procedure for consideration of applications. (NRS 233B.050, 706.8818)

     1.  If the Authority receives an application for a declaratory order or advisory opinion at least 10 days before its next regularly scheduled meeting, the Authority will place the application on the agenda of the meeting to either grant or deny the application.

     2.  If the Authority denies the application, no further action will be taken.

     3.  If the Authority grants the application, the Authority will issue its declaratory order or advisory opinion within 60 days after granting the application, or within 120 days if good cause exists for an extended period of consideration. The Authority may schedule a hearing on the application which constitutes sufficient cause to warrant an extension on the issue raised in the application.

     (Added to NAC by Taxicab Auth., eff. 10-13-88)

     NAC 706.984  Draft of opinion or order by Administrator. (NRS 233B.050, 706.8818)  After the Authority determines that an issue concerning the applicability of a statute, regulation or decision should be addressed, the presiding officer shall direct the Administrator to write an order or opinion. Within 30 days thereafter, the Administrator shall:

     1.  Review comments by all members of the Authority on the issue;

     2.  Research the issue and, if necessary, seek the assistance of the Attorney General; and

     3.  Submit a draft of the order or the opinion to the Authority for its approval.

     (Added to NAC by Taxicab Auth., eff. 10-13-88)

     NAC 706.986  Notice of decision. (NRS 233B.050, 706.8818)  After the Authority renders its declaratory order or advisory opinion, the Administrator shall give notice of the decision to the applicant.

     (Added to NAC by Taxicab Auth., eff. 10-13-88)

     NAC 706.988  Violation of opinion or order prohibited. (NRS 233B.050, 706.8818)  The holder of a certificate or permit may not violate any declaratory order or advisory opinion rendered by the Authority.

     (Added to NAC by Taxicab Auth., eff. 10-13-88)

Applications for Adoption, Amendment or Repeal of Regulations

     NAC 706.990  Procedure for consideration of application. (NRS 233B.050, 706.8818)

     1.  An application to adopt, amend or repeal a regulation must be in writing and prepared in a form approved by the Authority.

     2.  If the Authority receives an application to adopt, amend or repeal a regulation at least 30 days before its next regularly scheduled meeting, the Authority will place the application on the agenda of the meeting to either deny the application or commence procedures to adopt, amend or repeal the regulation.

     (Added to NAC by Taxicab Auth., eff. 10-13-88)

APPEALS TO NEVADA TRANSPORTATION AUTHORITY

     NAC 706.991  Definitions. (NRS 706.171, 706.2883)  As used in NAC 706.991 to 706.9918, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.9911, 706.9912 and 706.9913 have the meanings ascribed to them in those sections.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9911  “Record on appeal” defined. (NRS 706.171, 706.2883)  “Record on appeal” means the entire record of a final decision that is being appealed, including, without limitation, any document, pleading, tape recording of any hearing and certified transcript of any such tape recording concerning the final decision.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9912  “Taxicab Authority” defined. (NRS 706.171, 706.2883)  “Taxicab Authority” means the Taxicab Authority created pursuant to NRS 706.8818.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9913  “Transportation Authority” defined. (NRS 706.171, 706.2883)  “Transportation Authority” means the Nevada Transportation Authority created pursuant to NRS 706.1511.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9914  Notice of appeal from final decision; filing fee; statement of intent to participate. (NRS 706.171, 706.197, 706.2883)

     1.  Not later than 15 days after the date of service of a final decision of the Taxicab Authority rendered pursuant to NRS 706.8819, an aggrieved party may appeal the decision to the Transportation Authority by:

     (a) Filing a notice of appeal with the Transportation Authority; and

     (b) Serving a copy of the notice of appeal upon the Taxicab Authority and all parties of record to the proceeding that was before the Taxicab Authority.

     2.  A notice of appeal must include, without limitation:

     (a) A statement indicating that the appellant is an aggrieved party who is appealing a final decision of the Taxicab Authority;

     (b) The case name and number of the final decision being appealed; and

     (c) The date on which the final decision was rendered by the Taxicab Authority.

     3.  A notice of appeal must be accompanied by:

     (a) A copy of the final decision rendered by the Taxicab Authority that is being appealed; and

     (b) A filing fee of $200 payable to the Transportation Authority.

     4.  Any party to the proceeding that was before the Taxicab Authority who desires to participate in the appeal must, within 20 days after service of the notice of appeal:

     (a) File a statement of intent to participate in the appeal with the Transportation Authority; and

     (b) Serve the statement upon the Taxicab Authority and all parties of record to the proceeding that was before the Taxicab Authority.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98; A by Nev. Transportation Auth. by R127-07, 9-18-2008)

     NAC 706.9915  Preparation and transmittal of record on appeal. (NRS 706.171, 706.197, 706.2883)

     1.  Except as otherwise provided in subsection 3, not later than 30 days after receiving service of a copy of a notice of appeal filed pursuant to NAC 706.9914, the Taxicab Authority shall prepare and transmit the original or a certified copy of the record on appeal to the Transportation Authority.

     2.  The appellant shall pay the costs incurred by the Taxicab Authority for preparing and transmitting a record on appeal pursuant to subsection 1.

     3.  Upon a showing of good cause by the Taxicab Authority, the Transportation Authority may extend the period provided in subsection 1 for the preparation and transmittal of a record on appeal.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9916  Filing of written brief, response and reply; extension of period for filing. (NRS 706.171, 706.2883)

     1.  Except as otherwise provided in subsection 4, upon receipt of a record on appeal from the Taxicab Authority pursuant to NAC 706.9915, the Transportation Authority will notify the appellant that within 30 days, he or she must:

     (a) File with the Transportation Authority a written brief that:

          (1) Sets forth the grounds upon which the appellant considers the final decision of the Taxicab Authority to be erroneous;

          (2) Includes specific citations to the record on appeal and any applicable legal authority; and

          (3) Does not exceed 20 pages in length; and

     (b) Serve a copy of the written brief upon the Taxicab Authority and all parties of record.

     2.  Except as otherwise provided in subsection 4, not later than 15 days after the date of service of a copy of the written brief of an appellant pursuant to subsection 1, the Taxicab Authority or a party of record, or both:

     (a) May file a response to the written brief with the Transportation Authority; and

     (b) If such a response is filed, shall serve a copy of the response, as appropriate, upon the Taxicab Authority and all parties of record.

     3.  Except as otherwise provided in subsection 4, not later than 10 days after receiving service of a copy of a response from the Taxicab Authority or a party of record, the appellant:

     (a) May file a reply to the response with the Transportation Authority; and

     (b) If such a reply is filed, shall serve a copy of the reply upon the Taxicab Authority and all parties of record.

     4.  The Taxicab Authority, a party of record or the appellant may file a motion with the Transportation Authority to extend the period provided for the filing of a written brief, response or reply. Upon a showing of good cause, the Chair of the Transportation Authority or the hearing officer assigned to the appeal pursuant to NAC 706.9917 may grant the motion.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9917  Review of notice of appeal from final decision; issuance of decision or recommendation. (NRS 706.171, 706.2883)

     1.  The Chair of the Transportation Authority shall review each notice of appeal from a final decision of the Taxicab Authority filed pursuant to NAC 706.9914 to determine whether to assign a hearing officer to the appeal or to place the matter on the agenda of a meeting of the Transportation Authority for discussion.

     2.  After the period provided for the filing of a written brief, response and reply:

     (a) The Transportation Authority may render a decision on the appeal based upon the written brief and any response or reply filed with the Transportation Authority concerning the appeal; or

     (b) The hearing officer assigned to the appeal may request all parties of record and the appellant to present oral arguments and may make a recommendation to the Transportation Authority based upon those arguments, the written brief and any response or reply filed with the Transportation Authority concerning the appeal.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)

     NAC 706.9918  Final decision by Transportation Authority. (NRS 706.171, 706.2883)

     1.  The Transportation Authority will:

     (a) Not grant a stay of the final decision of the Taxicab Authority while an appeal of that decision filed pursuant to NAC 706.9914 is pending before the Transportation Authority; and

     (b) Confine the review of the final decision of the Taxicab Authority to the record on appeal, the written brief of the appellant, any response or reply filed with the Transportation Authority concerning the appeal and any oral argument presented to the Transportation Authority concerning the appeal.

     2.  The Transportation Authority may:

     (a) Affirm the final decision of the Taxicab Authority;

     (b) Reverse or remand with instructions the final decision of the Taxicab Authority if the Transportation Authority determines that the final decision is clearly erroneous in view of the reliable, probative and substantial evidence; and

     (c) Require the prevailing party to submit to the Transportation Authority proposed findings of fact and conclusions of law and a proposed order.

     (Added to NAC by Transportation Serv. Auth. by R218-97, eff. 4-17-98)