NRS372.740. Examinations and investigations; payment of expenses for examination of records outside State.

      1.  The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.

      2.  Any person selling or purchasing tangible personal property in this State who:

      (a) Is required to:

             (1) Obtain a permit pursuant to NRS 372.125 or register pursuant to NRS 360B.200; or

             (2) File a return pursuant to subsection 2 of NRS 372.360; and

      (b) Keeps outside of this State his or her records, receipts, invoices and other documents relating to sales the person has made or the use tax due this State,

Ê shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.

      (Added to NRS by 1979, 430; A 1989, 392; 1993, 101; 2003, 2369; 2005, 1778)