Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.410 — Examination of claimants books and records; effect of refusal to permit examination
NRS 365.410 Examination of claimants books and records; effect of refusal
to permit examination. In order to
establish the validity of any claim the Department may, upon demand, examine
the books and records of the claimant for such purpose. The failure of the
claimant to accede to such demand constitutes a waiver of all rights to the
refund claimed on account of the transactions questioned.
Source: official text