NRS612.260. Records and reports of employing units: Inspection; destruction.

      1.  Each employing unit shall keep true and accurate work records, containing such information as the Administrator may prescribe. Such records must be open to inspection and may be copied by the Administrator or the Administrator’s authorized representatives or the Department of Taxation at any reasonable time and as often as may be necessary.

      2.  The Administrator, the Board of Review, or any Appeal Tribunal may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, which the Administrator or the Board of Review deems necessary for the effective administration of this chapter.

      3.  Except as limited by this subsection, the Administrator may:

      (a) Destroy any letter of the Division and any form, benefit determination or redetermination, ruling, employer’s status or contribution report, wage slip report, claim record, wage list or any auxiliary computer file related thereto at the expiration of 4 years after the record was originated or filed with the Division; or

      (b) Destroy such records at any time after having microfilmed them in the manner and on film or paper that complies with the minimum standards of quality approved for such microfilmed records by the American National Standards Institute. The microfilmed records must be retained for not less than 4 years.

Ê This subsection does not apply to records pertaining to grants, accounts or expenditures for administration, or to the records of the Unemployment Compensation Administration Fund.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1971, 749; 1981, 395; 1993, 1811; 2011, 28; 2013, 96)