Nev. Rev. Stat. § 375.130 — Power of county recorder to audit records and issue subpoenas

1.  The county recorder may audit all
records relating to the collection and calculation of any tax imposed by this
chapter. If the county recorder deems it necessary to conduct an audit, the
audit must be completed within 3 years after the date of the original recording
of the document that evidences the transfer of property for which the tax was
imposed.
2.  The county recorder may issue subpoenas
to require the production of documents necessary to determine the amount of the
tax due pursuant to this chapter or to determine whether a person qualifies for
an exemption from taxes pursuant to this chapter. The county recorder may have
the subpoenas served, and upon application of the district attorney, to any
court of competent jurisdiction, enforced in the manner provided by law for the
service and enforcement of subpoenas in a civil action.