Statute 372b 120

1. Each person responsible for maintaining the records of a taxpayer shall: (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; (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and (c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours. 2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor. (Added to NRS by 2015, 2606)