NRS 369.510: Powers of boards of county commissioners, governing bodies of cities and Department of Taxation.

1. In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners or the governing body of a city is empowered to institute, conduct or hold, the board of county commissioners or the governing body shall have the power to administer oaths, certify to official acts, and issue subpoenas for the attendance of witnesses and the production of books, papers and records.

2. In like proceedings before it, the Department shall have the same powers as those enumerated in subsection 1.