NRS 372B.120 Maintenance and availability of records of taxpayer; penalty.
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NRS 372B.120 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 this chapter;
(b)Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter 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.