NRS 693A.050
Books, records, documents, accounts and vouchers.
1.
Every domestic insurer shall keep at its principal place of business its books, records, documents, accounts and vouchers in such a manner that its financial condition can be ascertained and that its financial statements filed with the Commissioner can readily be verified and its compliance with the law determined.2.
No insurer shall make any disbursement of $25 or more, unless evidenced by a voucher or other document correctly describing the consideration for the payment and supported by a check or receipt endorsed or signed by or on behalf of the person receiving the money. If the disbursement is for services and reimbursement, the voucher or other document, or some other writing referred to therein, shall describe the services and itemize the expenditures. If the disbursement is in connection with any matter pending before any Legislature or public body or before any public officer, the voucher or other document shall also correctly describe the nature of the matter and the nature of the insurer’s interest therein.3.
All such books, records, documents, accounts and vouchers of a domestic insurer, or of any principal United States office of a foreign or alien insurer located in this State, shall be preserved and kept available for the purposes of examination and until authority to destroy or otherwise dispose of such records is secured from the Commissioner.4.
Any director, officer, agent or employee of any insurer who destroys any such books, records or documents without the authority of the Commissioner in violation of this section is guilty of a gross misdemeanor.
Source:
Section 693A.050 — Books, records, documents, accounts and vouchers., https://www.leg.state.nv.us/NRS/NRS-693A.html#NRS693ASec050.