Nev. Rev. Stat. § 365.500 — Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records

NRS  365.500    Dealers, suppliers, exporters and transporters: Maintenance of
certain records; examinations, investigations and inspections by Department;
fee for examination outside State; statements of contents of records.
1.  Every dealer, supplier, exporter and
transporter shall cause to be kept a true record, in such form as may be
prescribed or approved by the Department, of all stocks of motor vehicle fuel
and fuel for jet or turbine-powered aircraft and of other inflammable or
combustible liquids, and of all manufacture, refining, compounding, blending,
purchases, receipts, exportations, transportations, use, sales and distribution
thereof.
2.  The Department or its authorized agents
may:
(a) Examine the books, records, papers and
equipment of any dealer, supplier, exporter or transporter of such fuel or
liquids, or of any other person transporting or storing such fuel or liquids;
(b) Investigate the character of the disposition
which any person makes of such fuel or liquids; and
(c) Stop and inspect a motor vehicle that is
using or transporting such fuel or liquids,
Ê to determine
whether all excise taxes due pursuant to this chapter are being properly
reported and paid.
3.  Books and records subject to
examination pursuant to subsection 2 must remain available for examination for
a period of 4 years after the date of any entry therein.
4.  If a dealer, supplier, exporter or
transporter wishes to keep proper books and records pertaining to business done
in Nevada elsewhere than within the State of Nevada for inspection as provided
in this section, he or she must pay a fee for the examination in an amount per
day equal to the amount set by law for out-of-state travel for each day or
fraction thereof during which the examiner is actually engaged in examining
those books and records, plus the actual expenses of the examiner during the
time that the examiner is absent from this State for the purpose of making the
examination, but the time must not exceed 1 day going to and 1 day coming from
the place where the examination is to be made in addition to the number of days
or fractions thereof the examiner is actually engaged in auditing those books and
records. Not more than two such examinations may be charged against any dealer,
supplier, exporter or transporter in any year.
5.  Any money received must be deposited by
the Department to the credit of the fund or operating account from which the
expenditures for the examination were paid.
6.  Upon the demand of the Department, each
dealer, supplier, exporter or transporter shall furnish a statement showing the
contents of the books and records to such extent and in such detail and form as
the Department may require.