Section 444A.051 - Maintenance of records regarding tire surcharges1. A tire retailer shall keep records regarding the tire surcharges collected and reported pursuant to NAC 444A.045. Upon request of the Department, the records must be made available for examination by an auditor on behalf of the Department.2. Every tire retailer or person who files the returns required pursuant to NAC 444A.045 shall keep the records for not less than 4 years from their making unless the Department in writing sooner authorizes their destruction.3. Every tire retailer or person who fails to file the returns required pursuant to NAC 444A.045 shall keep the records for not less than 8 years from their making unless the Department in writing sooner authorizes their destruction.Nev. Admin. Code § 444A.051
Added to NAC by Dep't of Taxation, eff. 1-11-94