Nevada Revised Statutes 372B.130 – Examination of records by Department
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To verify the accuracy of any return filed by a taxpayer or, if no return is filed, 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 the excise taxes imposed by this chapter.
Terms Used In Nevada Revised Statutes 372B.130
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039