{"data":{"id":"us-nv/nrs-372b.130","jurisdiction":"us-nv","citation":"NRS 372B.130","heading":"Examination of records by Department.","body":"To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise taxes imposed by this chapter.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372B - TAXES ON PASSENGER CARRIERS","IMPOSITION AND COLLECTION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372B.html#NRS372BSec130","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"e3f24169a9591b654124cf6a85d06dfc15a3392a69d72795eef29ec4505d0ba8","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372b.120","next":"us-nv/nrs-372b.140"},"notice":"GroundRules: Original legal text. Not legal advice."}