{"data":{"id":"us-nv/nrs-372a.270","jurisdiction":"us-nv","citation":"NRS 372A.270","heading":"Maintenance and availability of records of taxpayer; penalty.","body":"1. Each person responsible for maintaining the records of a taxpayer shall:\n(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;\n(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and\n(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.\n2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES","TAXES ON MARIJUANA AND CANNABIS PRODUCTS","Administration"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372A.html#NRS372ASec270","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"7c15306b06a28273beb9de9b2607b68ce39fa1415d4e6c622bdb665d081dc177","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372a.260","next":"us-nv/nrs-372a.280"},"notice":"GroundRules: Original legal text. Not legal advice."}