{"data":{"id":"us-nv/nrs-372b.120","jurisdiction":"us-nv","citation":"NRS 372B.120","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 this chapter;\n(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter 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 372B - TAXES ON PASSENGER CARRIERS","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372B.html#NRS372BSec120","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"1cc464f3cdb28f3212a6eb2433d5804df8869ee39dbbb88b5b84b62107018052","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372b.110","next":"us-nv/nrs-372b.130"},"notice":"GroundRules: Original legal text. Not legal advice."}