Nev. Admin. Code § 360.598 — 360.598

NAC 360.598    Maintenance of records by taxpayers. ( NRS 360.090 , 360.092 )    Unless a
different period of time is prescribed by statute, for each electronic return
of taxes, fees, interest, penalties or other charges, the taxpayer shall keep
records, receipts, invoices and other pertinent papers to substantiate the
electronic return for 4 years following the later of the due date of the return
or the date the electronic return was filed with the Department.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)
CLAIMS OF OWNERSHIP INTEREST IN PROPERTY TRANSMITTED TO OR
SEIZED BY DEPARTMENT