Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.821 — Maintenance and availability of records; regulations
1. Each person responsible for maintaining
the records of a heavy equipment rental company shall:
(a) Keep such records as may be necessary to
determine the compliance of the heavy equipment rental company with the
provisions of NRS 361.831 ;
(b) Preserve such records for 5 years or until
any litigation or prosecution related to compliance with NRS 361.831 is finally determined,
whichever is longer; and
(c) Make such records available for inspection by
the Department upon demand at reasonable times during regular business hours.
2. The Department may adopt regulations
specifying the types of records which must be kept to determine the compliance
of a heavy equipment rental company with the provisions of NRS 361.831 .
Source: official text