Section 482C.Sec. 4 - NEW1. Each person responsible for retaining the records of a peer-to-peer car sharing program shall retain: (a) A copy of each car sharing program agreement entered into by the peer-to-peer car sharing program;(b) Any records or other pertinent documents substantiating the information contained in each report filed on behalf of the peer-to-peer car sharing program pursuant to section 3; and(c) Each electronic certification obtained by the peer-to-peer car sharing program from a shared vehicle owner pursuant to section 11.5 of Senate Bill No. 389, chapter 313, Statutes of Nevada 2021, at page 1843 (NRS 482C.240) .2. The records described in subsection 1 must be retained:(a) For not less than 4 years after the date of any such agreement, record, certification or other document; or(b) Until any litigation or prosecution pursuant to chapter 360 of NRS or audit pursuant to section 11.3 of Senate Bill No. 389, chapter 313, Statutes of Nevada 2021, at page 1842 (NRS 482C.230) is finally determined, whichever is longer.3. Each person responsible for retaining the records of a peer-to-peer car sharing program shall make the records retained pursuant to this section available for inspection and copying by the Department of Taxation or any of its authorized agents upon demand at reasonable times during regular business hours.Nev. Admin. Code § 482C.Sec. 4
Added by R052-21A, eff. 9/20/2022; Added by R052-21A, eff. 9/20/2022NRS 360.090 and sections 11.3, 11.5 and 11.7 of Senate Bill No. 389, chapter 313, Statutes of Nevada 2021, at pages 1842-44 (NRS 482C.230, 482C.240 and 482C.245)