NRS 482C.245: Records of program: Maintenance; inspection; type; penalty.

1. Each person responsible for maintaining the records of a peer-to-peer car sharing program shall:

(a) Keep such records as may be necessary to determine the amount of the liability of the peer-to-peer car sharing program pursuant to NRS 482C.230 and 482C.240;

(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to chapter 360 of NRS or audit conducted pursuant to NRS 482C.230 is finally determined, whichever is longer; and

(c) Make the records available for inspection by the Department of Taxation upon demand at reasonable times during regular business hours.

2. The Department of Taxation may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to NRS 482C.230 and 482C.240.

3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.