Nev. Rev. Stat. § 366.150 — Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records

NRS  366.150    Examinations, investigations and inspections; fee for
examination of records outside State; statements of contents of records.
1.  The Department or its authorized agents
may:
(a) Examine the books, papers, records and
equipment of any special fuel supplier, special fuel dealer, special fuel
exporter, special fuel transporter, special fuel user, special fuel
manufacturer or any other person transporting or storing special fuel;
(b) Investigate the character of the disposition
which any person makes of special fuel; and
(c) Stop and inspect a motor vehicle that is
using or transporting special fuel,
Ê to determine
whether all excise taxes due pursuant to this chapter are being properly
reported and paid.
2.  The fact that the books, papers, records
and equipment described in paragraph (a) of subsection 1 are not maintained in
this State at the time of demand does not cause the Department to lose any
right of examination pursuant to this chapter at the time and place those
books, papers, records and equipment become available.
3.  If a special fuel supplier, special
fuel dealer, special fuel exporter, special fuel transporter, special fuel user
or special fuel manufacturer 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 special fuel supplier, special fuel
dealer, special fuel exporter, special fuel transporter, special fuel user or
special fuel manufacturer in any year.
4.  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.
5.  Upon the demand of the Department, each
special fuel supplier, special fuel dealer, special fuel exporter, special fuel
transporter, special fuel user or special fuel manufacturer shall furnish a
statement showing the contents of the records to such extent and in such detail
and form as the Department may require.