Nev. Rev. Stat. § 362.200 — Powers of Department: Examination of records; hearings

1.  The Department may examine the records
of any person operating or receiving royalties from any extractive operation in
this state. The records are subject to examination at all times by the
Department or its authorized agents and must remain available for examination
for a period of 4 years from the date of any entry therein.
2.  If any person whose gross yield from an
extractive operation as reported to the Department for any annual reporting
period during the 4 years immediately preceding the examination was $100,000 or
more keeps his or her books and records pertaining to that operation or
royalties outside this state, the person shall pay an amount per day equal to
the amount set by law for out-of-state travel for each day or fraction thereof
during which an examiner is actually engaged in examining the books, plus the
actual expenses of that examiner during the time he or she is absent from
Carson City, Nevada, for the purpose of making the examination, but the time
must not exceed 1 day going to and 1 day coming from the place of examination.
No more than one examination may be charged against a person in any 1 fiscal
year.
3.  The Department may hold hearings and
summon and subpoena witnesses to appear and testify upon any subject material
to the determination of the net proceeds of minerals extracted. The hearings
may be held at any place the Department designates, after not less than 10 days’
notice of the time and place of the hearing given in writing to the owner or
operator of the mine. The owner or operator is entitled, on request made to the
Executive Director, to the issuance of the Department’s subpoena requiring
witnesses in behalf of the owner or operator to appear and testify at such
hearing.
4.  The failure of a witness to obey the
subpoena of the Department subjects the witness to the same penalties
prescribed by law for failure to obey a subpoena of a district court.