Maintenance and availability of records of taxpayer; penalty.
Nev. Rev. Stat. § 372B.120
in effect1. 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: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-372B.htmlFetched: 10/4/2026