Nev. Admin. Code § 363B.110 — 363B.110

NAC 363B.110    Maintenance and availability of records of employer. ( NRS 360.090 , 363B.060 , 363B.070 )    Each
employer shall maintain and, upon the request of the Department, provide to the
Department:
1.  Copies of any reports filed with or
submitted to the Division by the employer.
2.  Copies of any records required to be
maintained by the employer pursuant to NAC
612.020 .
3.  If the employer claims the health care
deduction:
(a) Records describing the nature and amount of any
contributions for health insurance or an employee benefit plan made by any
employees of the employer.
(b) Proof of any payments for health insurance or a
health benefit plan made by the employer.
(c) A copy of any policy, agreement or other
document describing:
(1) Any health benefit for which the health
care deduction is claimed, including, without limitation, the cost of the
benefit; and
(2) The number of employees covered under the
applicable health insurance or health benefit plan.
(d) Such records as are required to explain and
verify any apportionment of payments between the employer and any of its
employees for any pertinent health insurance or health benefit plan.
4.  Any other records reasonably requested by
the Department if:
(a) The records are available to the employer; and
(b) The disclosure of the records is not prohibited
pursuant to NRS 49.225 , 449.720 , 683A.0873 or 689B.280 , or any other state or
federal law regarding the confidentiality of the records.
(Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003)
IMPOSITION AND COLLECTION
Payroll Tax