Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.725 — Enforcement by Department; adoption of regulations
1. The Department shall enforce the
provisions of this chapter and may prescribe, adopt and enforce regulations
relating to the administration and enforcement of this chapter.
2. The Department may prescribe the extent
to which any ruling or regulation shall be applied without retroactive effect.
Source: official text