2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.480 Records required of retail and wholesale dealers; period for retention.
NRS 370.480 Records required of retail and wholesale dealers; period for retention.
1. Every wholesale dealer must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of products made from tobacco, other than cigarettes, which the wholesale dealer holds, purchases and delivers, distributes or sells in this State. All records must be preserved for at least 3 years after the date of purchase or after the date of the last entry made on the record.
2. Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of such products purchased and delivered from wholesale dealers. The invoices must show the name and address of the wholesale dealer and the date of the purchase. All records must be preserved for at least 3 years after the date of the purchase.
(Added to NRS by 1983, 708; A 2001, 1597)
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