NRS 361.821: Maintenance and availability of records; regulations.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 361 - PROPERTY TAX
- RECOVERY FEES FOR TAXES ON HEAVY EQUIPMENT RENTAL PROPERTY
1. Each person responsible for maintaining the records of a heavy equipment rental company shall:
(a) Keep such records as may be necessary to determine the compliance of the heavy equipment rental company with the provisions of NRS 361.831;
(b) Preserve such records for 5 years or until any litigation or prosecution related to compliance with NRS 361.831 is finally determined, whichever is longer; and
(c) Make such records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. The Department may adopt regulations specifying the types of records which must be kept to determine the compliance of a heavy equipment rental company with the provisions of NRS 361.831.
Collected 2026-09-03T05:51:37Z. Source file · JSON