Nevada Revenue and Taxation

Sec. § 365.130
Examinations, audits and inquiries.


The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers, exporters and transporters of petroleum products, and such other investigations as it deems necessary to carry out the provisions of this chapter.


If any investigation discloses that any report or any payment has been incorrect, the Department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.

Last accessed
Feb. 5, 2021