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2021 Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
NRS 372B.130 - Examination of records by Department.
Universal Citation: NV Rev Stat § 372B.130 (2021)
To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise taxes imposed by this chapter.
(Added to NRS by 2015, 2606)
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