Nevada § 372A.280 Examination of records by Department; payment of expenses of Department for examination of records outside State

Nevada Statutes

§ 372A.280 — Examination of records by Department; payment of expenses of Department for examination of records outside State

Nevada § 372A.280

Title 32REVENUE AND TAXATION

Ch. 372ATax

Administration

This text of Nevada § 372A.280 (Examination of records by Department; payment of expenses of Department for examination of records outside State) 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.280 (2026).

Text

1.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 tax on cannabis.

2.Any person who may be liable for the excise tax on cannabis and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is abs

Free access — add to your briefcase to read the full text and ask questions with AI

1. 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 tax on cannabis.
2. Any person who may be liable for the excise tax on cannabis and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.