Nev. Admin. Code § 364.50 — 364.50

NAC 364.050    Annual examination of records; availability of working papers to
department. ( NRS 364.125 )
1.  In conjunction with its annual audit, a
governing body shall provide for the examination of the records it maintains
which relate to the tax to determine that the provisions of the law and this
chapter relating to the proceeds of the tax which must be paid to the
department have been complied with. All findings of noncompliance must be
included in the auditor's report.
2.  Upon request, the working papers of the
auditor relating to the examination of the records maintained by the governing
body must be made available without charge to the department for inspection so
that it may ascertain such information as may be necessary to enforce the tax.
The auditor shall retain these working papers for 3 years.
(Added to NAC by Tax Comm’n, eff. 10-10-83; A 1-10-84)