Nev. Rev. Stat. § 363D.140 — Maintenance and availability of records of taxpayer; regulations; penalty

NRS  363D.140    Maintenance and availability of records of taxpayer;
regulations; penalty.
1.  Each person responsible for maintaining
the records of a taxpayer shall:
(a) Keep such records as may be necessary to
determine the amount of the liability of the taxpayer 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 taxpayer pursuant to the provisions of this chapter.
3.  Any person who violates the provisions
of subsection 1 is guilty of a misdemeanor.