Nev. Rev. Stat. § 364.125 — Regulations for collection and enforcement of taxes

The Nevada Tax Commission shall, by regulation
not inconsistent with the provisions of chapters
244 and 268 of NRS, provide for the
collection and enforcement of the taxes imposed on the rental of transient
lodging. Those regulations must include:
1.  A procedure for making refunds and
resolving disputes relating to the taxes, including exemptions pertaining
thereto; and
2.  Requirements for keeping records and
provisions concerning their inspection and investigation.