Nev. Rev. Stat. § 363C.110 — Maintenance and availability of records of taxpayer; regulations

NRS  363C.110    Maintenance and availability of records of taxpayer;
regulations.
1.  Each person responsible for maintaining
the records of a business entity shall:
(a) Keep such records as may be necessary to
determine the amount of the liability of the business entity pursuant to the
provisions of this chapter;
(b) Preserve those records for 4 years or until
any litigation or prosecution pursuant to this chapter is finally determined,
whichever is longer; and
(c) Make the records available for inspection by
the Department upon demand at reasonable times during regular business hours.
2.  The Department may by regulation
specify the types of records which must be kept to determine the amount of the
liability of a business entity pursuant to the provisions of this chapter. The
regulations adopted by the Department pursuant to this subsection must specify
the type of information that a business entity engaging in a business in this
State must keep in the normal course of its financial recordkeeping for the
purpose of determining the amount of the commerce tax owed by the business
entity.