Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter364 Tax on Rental of Transient Lodging |
NAC364.040. Retention of records by governing body; inspection.
Latest version.
- A governing body shall retain its records relating to the tax for 3 years. The records must be open to inspection by the department so that it may ascertain such information as may be necessary to enforce the tax.
(Added to NAC by Tax Comm’n, eff. 10-10-83)