Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER365. Taxes on Certain Fuels for Motor Vehicles and Aircraft |
ADMINISTRATION |
NRS365.130. Examinations, audits and inquiries.
Latest version.
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1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers, exporters and transporters of petroleum products, and such other investigations as it deems necessary to carry out the provisions of this chapter.
2. If any investigation discloses that any report or any payment has been incorrect, the Department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690; 1999, 1007; 2003, 2904)