Nev. Rev. Stat. § 372.740 — Examinations and investigations; payment of expenses for examination of records outside State

NRS  372.740    Examinations and investigations; payment of expenses for
examination of records outside State.
1.  The Department, or any person
authorized in writing by it, may examine the books, papers, records and
equipment of any person selling tangible personal property and any person
liable for the use tax and may investigate the character of the business of the
person to verify the accuracy of any return made, or, if no return is made by
the person, to ascertain and determine the amount required to be paid.
2.  Any person selling or purchasing
tangible personal property in this State who:
(a) Is required to:
(1) Obtain a permit pursuant to NRS 360.5971 or register pursuant to NRS 360B.200 ; or
(2) File a return pursuant to subsection 2
of NRS 372.360 ; and
(b) Keeps outside of this State his or her records,
receipts, invoices and other documents relating to sales the person has made or
the use tax due this State,
Ê shall pay to
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 Department is engaged in
examining those documents, plus any other actual expenses incurred by the
employee while he or she is absent from his or her regular place of employment
to examine those documents.