NAC372A.170. Maintenance and inspection of records.

Latest version.

Each taxpayer shall:

     1. Keep such records as are necessary to determine the amount of the liability of the taxpayer for the excise tax on medical marijuana;

     2. Preserve those records for not less than 4 years or until any proceedings pursuant to NRS 360.300 to 360.400, inclusive, are finally determined, whichever is longer; and

     3. Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)

                    
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