The Department shall: 1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes. 2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund. (Added to NRS by 2003, 20th Special […]
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 […]
1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, 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 a tax imposed […]
