Nev. Rev. Stat. § 374.745 — Examination of records; investigation of business

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 in order 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.