{"data":{"id":"us-nv/nrs-374.745","jurisdiction":"us-nv","citation":"NRS 374.745","heading":"Examination of records; investigation of business.","body":"The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec745","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"0733fcc78b4025887a8f83d7e39b703df87d723631d476ad27e34e03bf82d99b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.740","next":"us-nv/nrs-374.750"},"notice":"GroundRules: Original legal text. Not legal advice."}