Nev. Rev. Stat. § 363D.150 — Examination of records by Department; payment of expenses of Department for examination of records outside this State

NRS  363D.150    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 taxpayer, to determine the amount of the
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 tax imposed by this chapter.
2.  Any person who may be liable for the
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