Nevada § 372A.270 Maintenance and availability of records of taxpayer; penalty

Nevada Statutes

§ 372A.270 — Maintenance and availability of records of taxpayer; penalty

Nevada § 372A.270

Title 32REVENUE AND TAXATION

Ch. 372ATax

Administration

This text of Nevada § 372A.270 (Maintenance and availability of records of taxpayer; penalty) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 372A.270 (2026).

Text

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 NRS 372A.200 to 372A.380 , inclusive;

(b)Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380 , inclusive, 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.

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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 NRS 372A.200 to 372A.380 , inclusive;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380 , inclusive, 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.