NAC363A.330. Maintenance and availability of records of employer.

Each employer shall maintain and, upon the request of the Department, provide to the Department:

     1. Copies of any reports filed with or submitted to the Division by the employer.

     2. Copies of any records required to be maintained by the employer pursuant to NAC 612.020.

     3. If the employer claims the health care deduction:

     (a) Records describing the nature and amount of any contributions for health insurance or an employee benefit plan made by any employees of the employer.

     (b) Proof of any payments for health insurance or a health benefit plan made by the employer.

     (c) A copy of any policy, agreement or other document describing:

          (1) Any health benefit for which the health care deduction is claimed, including, without limitation, the cost of the benefit; and

          (2) The number of employees covered under the applicable health insurance or health benefit plan.

     (d) Such records as are required to explain and verify any apportionment of payments between the employer and any of its employees for any pertinent health insurance or health benefit plan.

     4. Any other records reasonably requested by the Department if:

     (a) The records are available to the employer; and

     (b) The disclosure of the records is not prohibited pursuant to NRS 49.225, 449.720, 683A.0873 or 689B.280, or any other state or federal law regarding the confidentiality of the records.

     (Added to NAC by Tax Comm’n by R205-03, eff. 12-4-2003)