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.

Source: Section 372B.120 — Maintenance and availability of records of taxpayer; penalty., https://www.­leg.­state.­nv.­us/NRS/NRS-372B.­html#NRS372BSec120.

Last Updated

Feb. 5, 2021

§ 372B.120’s source at nv​.us