Nev. Rev. Stat. § 366.688 — Records of retailers: Maintenance, contents and inspection

1.  Every retailer shall maintain and keep
within the State for a period of 4 years a true record of special fuel
received, the price thereof and the name of the person who supplied the special
fuel, together with delivery tickets, invoices and such other records as the
Department may require.
2.  Such records are subject to inspection
by the Department or its authorized agents at all times during business hours.