Nevada Revenue and Taxation

Sec. § 365.510
Records of retailers: Maintenance, contents and inspection.


Every retailer shall maintain and keep within the State for a period of 4 years a true record of motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the price thereof and the name of the person who supplies the fuel, together with delivery tickets, invoices and such other records as the Department may require.


Such records are subject to inspection by the Department or its authorized agents at all times within business hours.

Last accessed
Feb. 5, 2021