Nev. Rev. Stat. § 363A.90 — Examination of records by Department; payment of expenses of Department for examination of records outside State

NRS  363A.090    Examination of records by Department; payment of expenses of
Department for examination of records outside State.
1.  To verify the accuracy of any return
filed or, if no return is filed by a taxpayer, to determine the amount required
to be paid, the Department, or any person authorized in writing by the
Department, may examine the books, papers and records of any person who may be
liable for a tax imposed by this chapter.
2.  Any person who may be liable for a tax
imposed by this chapter and who keeps outside of this State any books, papers
and records relating thereto shall pay to the Department an amount equal to the
allowance provided for state officers and employees generally while traveling
outside of the State for each day or fraction thereof during which an employee
of the Department is engaged in examining those documents, plus any other
actual expenses incurred by the employee while he or she is absent from his or
her regular place of employment to examine those documents.

IMPOSITION AND COLLECTION