NRS 372B.130 Examination of records by Department.
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NRS 372B.130 Examination of records by Department. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise taxes imposed by this chapter.
IMPOSITION AND COLLECTION