{"data":{"id":"us-nv/nrs-365.410","jurisdiction":"us-nv","citation":"NRS 365.410","heading":"Examination of claimant’s books and records; effect of refusal to permit examination.","body":"In order to establish the validity of any claim the Department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT","OVERPAYMENTS AND REFUNDS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-365.html#NRS365Sec410","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"941329e1ce9f3e06f348bd5a377667431bbaa9e4a6c4057a443c51e763e7a0e5","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-365.400","next":"us-nv/nrs-365.420"},"notice":"GroundRules: Original legal text. Not legal advice."}