Nev. Admin. Code § 482.286 - Maintenance and inspection of documents for verifying quarterly reports

1. Each short-term lessor shall retain records, receipts, invoices and other pertinent papers verifying the report filed with the Department of Taxation pursuant to paragraph (a) of subsection 2 of NRS 482.313.

2. Each such record, receipt, invoice and other pertinent paper must be preserved intact for at least 4 years after the date that the record, receipt, invoice or paper was made.

3. The records, receipts, invoices and other pertinent papers must be available at all times during normal business hours for examination and copying by the Department of Taxation or its authorized agents.

Notes

Nev. Admin. Code § 482.286

Added to NAC by Dep't of Motor Veh. & Pub. Safety, eff. 4-25-94; A 4-15-97; R085-02, 9-6-2002; A by Dep't of Motor Veh. by R065-12, 11-1-2012

NRS 482.160, 482.313