Section 373.180 - Examinations and audits1. The Department or any of its authorized agents may investigate or conduct an examination or audit of any taxpayer who receives a reimbursement of any tax imposed on special fuels pursuant to NRS 373.062, 373.066 or 373.0663 to: (a) Determine whether the taxpayer was eligible for the amount of reimbursement received; and(b) Verify any supporting documentation relating to the request for reimbursement submitted by the taxpayer to the Department.2. In investigating or conducting an examination or audit of any taxpayer who submits a request pursuant to this chapter for reimbursement of any tax imposed on special fuels pursuant to NRS 373.062, 373.066 or 373.0663, the Department or any of its authorized agents may examine any books, accounts and records, receipts, invoices and other documents or information relating to the request for reimbursement.3. All the taxpayer's books, accounts and records, receipts, invoices and other documents and information relating to a request for reimbursement submitted pursuant to this chapter must be available for inspection by the Department or any of its authorized agents during normal business hours.4. The fact that any of the books, accounts and records, receipts, invoices and other documents and information described in subsection 3 are not maintained in this State at the time of demand does not cause the Department to lose any right of examination at the time and place those documents and information become available.5. All books, accounts and records, receipts, invoices and other documents and information used by a taxpayer to support a request for reimbursement submitted pursuant to this chapter must be maintained by the taxpayer for at least 4 years after the date on which the request for reimbursement was received by the Department.Nev. Admin. Code § 373.180
Added by R071-14, eff. 1-16-2015; A by R071-14, eff. 1/1/2017; A by R010-20A, eff. 11/2/2020