Nev. Rev. Stat. § 368A.170 — Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State

NRS  368A.170    Examination of records by Board or Department; payment of
expenses of Board or Department for examination of records outside State.
1.  To verify the accuracy of any report
filed or, if no report is filed by a taxpayer, to determine the amount of tax
required to be paid:
(a) The Board, or any person authorized in
writing by the Board, may examine the books, papers and records of any licensed
gaming establishment that may be liable for the tax imposed by this chapter.
(b) The Department, or any person authorized in
writing by the Department, may examine the books, papers and records of any
other person who may be liable for the tax imposed by this chapter.
2.  Any person who may be liable for the
tax imposed by this chapter and who keeps outside of this State any books,
papers and records relating thereto shall pay to the Board or the Department an
amount equal to the allowance provided for state officers and employees
generally while traveling outside of the State for each day or fraction thereof
during which an employee of the Board or the Department is engaged in examining
those documents, plus any other actual expenses incurred by the employee while
the employee is absent from his or her regular place of employment to examine
those documents.