Nev. Admin. Code § 373.180 — 373.180

NAC 373.180    Investigation, examination or audit of taxpayer who receives
reimbursement; maintenance of certain documents and information by taxpayer. ( NRS 373.083 )
1.  The Department or any of its authorized
agents may investigate or conduct an examination or audit of any taxpayer who
receives a reimbursement of any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 to:
(a) Determine whether the taxpayer was eligible for
the amount of reimbursement received; and
(b) Verify any supporting documentation relating to
the request for reimbursement submitted by the taxpayer to the Department.
2.  In investigating or conducting an
examination or audit of any taxpayer who submits a request pursuant to this
chapter for reimbursement of any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 , the Department or any of
its authorized agents may examine any books, accounts and records, receipts,
invoices and other documents or information relating to the request for
reimbursement.
3.  All the taxpayer’s books, accounts and
records, receipts, invoices and other documents and information relating to a
request for reimbursement submitted pursuant to this chapter must be available
for inspection by the Department or any of its authorized agents during normal
business hours.
4.  The fact that any of the books, accounts
and records, receipts, invoices and other documents and information described
in subsection 3 are not maintained in this State at the time of demand does not
cause the Department to lose any right of examination at the time and place
those documents and information become available.
5.  All books, accounts and records,
receipts, invoices and other documents and information used by a taxpayer to
support a request for reimbursement submitted pursuant to this chapter must be
maintained by the taxpayer for at least 4 years after the date on which the
request for reimbursement was received by the Department.
(Added to NAC by Dep’t of Motor Veh. by R071-14, eff. 1-16-2015;
A by R010-20, 11-2-2020)