NRS362.200. Powers of Department: Examination of records; hearings. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  The Department may examine the records of any person who engages in mineral extraction or receives royalties from any extractive operation. The records are subject to examination at all times by the Department or its authorized agents and must remain available for examination for a period of 4 years from the date of any entry therein.

      2.  If the Department examines the records of any person whose gross yield from an extractive operation was $100,000 or more, as reported to the Department for any annual reporting period during the 4 years immediately preceding the examination, and the person keeps his or her records pertaining to that operation or royalties outside this state, the person shall pay an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which an examiner is actually engaged in examining the records, plus the actual expenses of that examiner during the time he or she is absent from Carson City, Nevada, for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place of examination. No more than one examination may be charged against a person in any 1 fiscal year.

      3.  The Department may hold hearings and summon and subpoena witnesses to appear and testify upon any subject material to any certification or taxation by the Department pursuant to the provisions of NRS 362.100 to 362.240, inclusive. The hearings may be held at any place the Department designates, after not less than 10 days’ notice of the time and place of the hearing given in writing to the taxpayer. The taxpayer is entitled, on request made to the Executive Director, to the issuance of the Department’s subpoena requiring witnesses in behalf of the taxpayer to appear and testify at such hearing.

      4.  The failure of a witness to obey the subpoena of the Department subjects the witness to the same penalties prescribed by law for failure to obey a subpoena of a district court.

      [9:77:1927; NCL § 6586]—(NRS A 1975, 318, 1679; 1977, 1052; 1985, 1438; 1989, 40; 2013, 3133, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)