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NRS 372A.270 - Maintenance and availability of records of taxpayer; penalty.

NV Rev Stat § 372A.270 (2019) (N/A)
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1. Each person responsible for maintaining the records of a taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;

(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and

(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.

(Added to NRS by 2015, 2259)

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NRS 372A.260 - Applicability of chapter 360 of NRS. [Effective July 1, 2020.]
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NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective through June 30, 2020.]