# Nev. Rev. Stat. § 363A.080: Maintenance and availability of records of taxpayer; penalty

> Nevada · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.080

## Section

- **Citation:** Nev. Rev. Stat. § 363A.080
- **Heading:** Maintenance and availability of records of taxpayer; penalty
- **Jurisdiction:** Nevada
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NV Code / Title 32 / Chapter 363A / Section 363A.080

## Text

1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter; (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and (c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to the provisions of this chapter.

3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.

## Nearby sections

- [Nev. Rev. Stat. § 363A.010 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.010.md)
- [Nev. Rev. Stat. § 363A.015 “Business activity” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.015.md)
- [Nev. Rev. Stat. § 363A.020 “Commission” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.020.md)
- [Nev. Rev. Stat. § 363A.030 “Employer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.030.md)
- [Nev. Rev. Stat. § 363A.040 “Employment” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.040.md)
- [Nev. Rev. Stat. § 363A.050 “Financial institution” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.050.md)
- [Nev. Rev. Stat. § 363A.060 “Taxpayer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.060.md)
- [Nev. Rev. Stat. § 363A.070 Duties of Department](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.070.md)
- [Nev. Rev. Stat. § 363A.080 Maintenance and availability of records of taxpayer; penalty](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.080.md)
- [Nev. Rev. Stat. § 363A.090 Examination of records by Department; payment of expenses of Department for examination of records outside State](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.090.md)
- [Nev. Rev. Stat. § 363A.120 Excise tax on banks: Imposition, amount and payment; filing of return](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.120.md)
- [Nev. Rev. Stat. § 363A.130 Payroll tax: Imposition, amount and payment; filing of return; credits](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.130.md)
- [Nev. Rev. Stat. § 363A.135 Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.135.md)
- [Nev. Rev. Stat. § 363A.137 Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.137.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.080. Check the current official text before relying on it. Not legal advice.