Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.685 — Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions
NRS 366.685 Records, receipts, invoices and other papers regarding special
fuel: Maintenance and availability; violation of provisions.
1. Every special fuel supplier, special
fuel dealer, special fuel exporter, special fuel transporter, special fuel
user, special fuel manufacturer and retailer, and every other person
transporting or storing special fuel in this State shall keep such records,
receipts, invoices and other pertinent papers with respect thereto as the
Department requires.
2. The records, receipts, invoices and
other pertinent papers described in subsection 1 must be preserved for 4 years
after the date on which the record, receipt, invoice or other pertinent paper
was created or generated.
3. The records, receipts, invoices and
other pertinent papers must be available at all times during business hours to
the Department or its authorized agents.
4. In addition to any other penalty that
may be imposed, any violation of the provisions of this section constitutes
grounds for the Department to deny any future application for a license
pursuant to this chapter that is submitted by a person who is determined to be
responsible for the violation.
Source: official text