Nev. Rev. Stat. § 372A.270 — Maintenance and availability of records of taxpayer; penalty

1.  Each person responsible for maintaining
the records of a taxpayer shall:
(a) Keep such records as may be necessary to
determine the amount of the liability of the taxpayer pursuant to the
provisions of NRS 372A.200 to 372A.380 , inclusive;
(b) Preserve those records for 4 years or until
any litigation or prosecution pursuant to NRS
372A.200 to 372A.380 , inclusive,
is finally determined, whichever is longer; and
(c) Make the records available for inspection by
the Department upon demand at reasonable times during regular business hours.
2.  Any person who violates the provisions
of subsection 1 is guilty of a misdemeanor.