Nev. Rev. Stat. § 370.480 — Records required of retail and wholesale dealers; period for retention

NRS  370.480    Records required of retail and wholesale dealers; period for
retention.
1.  Every wholesale dealer of other tobacco
products must keep at its place of business complete and accurate records for
that place of business, including copies of all invoices of other tobacco
products which the wholesale dealer of other tobacco products holds, purchases
and delivers, distributes or sells in this State. All records must be preserved
for at least 5 years after the date of purchase or after the date of the last
entry made on the record.
2.  Every retail dealer shall keep at its
place of business complete and accurate records for that place of business,
including copies of all itemized invoices or purchases of other tobacco
products purchased and delivered from wholesale dealers of other tobacco
products. The invoices must show the name and address of the wholesale dealer
of other tobacco products and the date of the purchase. All records must be
preserved for at least 5 years after the date of the purchase.