Nev. Rev. Stat. § 363C.120 — Examination of records by Department; payment of expenses of Department for examination of records outside this State

NRS  363C.120    Examination of records by Department; payment of expenses of
Department for examination of records outside this State.
1.  To verify the accuracy of any return
filed or, if no return is filed by a business entity, to determine the amount
of the commerce tax required to be paid pursuant to this chapter, 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 the commerce
tax.
2.  Any person who may be liable for the
commerce tax and who keeps outside of this State any books, papers or 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.