Nev. Admin. Code § 364.40 — 364.40

NAC 364.040    Retention of records by governing body; inspection. ( NRS 364.125 )    A
governing body shall retain its records relating to the tax for 3 years. The
records must be open to inspection by the department so that it may ascertain
such information as may be necessary to enforce the tax.
(Added to NAC by Tax Comm’n, eff. 10-10-83)