# Nev. Rev. Stat. § 363B.070: Maintenance and availability of records of taxpayer; penalty

> Nevada · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.070

## Section

- **Citation:** Nev. Rev. Stat. § 363B.070
- **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 363B / Section 363B.070

## 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. § 363B.010 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.010.md)
- [Nev. Rev. Stat. § 363B.015 “Business activity” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.015.md)
- [Nev. Rev. Stat. § 363B.020 “Commission” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.020.md)
- [Nev. Rev. Stat. § 363B.030 “Employer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.030.md)
- [Nev. Rev. Stat. § 363B.040 “Employment” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.040.md)
- [Nev. Rev. Stat. § 363B.050 “Taxpayer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.050.md)
- [Nev. Rev. Stat. § 363B.060 Duties of Department](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.060.md)
- [Nev. Rev. Stat. § 363B.070 Maintenance and availability of records of taxpayer; penalty](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.070.md)
- [Nev. Rev. Stat. § 363B.080 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_C363B_S363B.080.md)
- [Nev. Rev. Stat. § 363B.110 Imposition, amount and payment of tax; filing of return; credits](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.110.md)
- [Nev. Rev. Stat. § 363B.115 Deduction of certain amounts paid for health insurance or health benefit plan for employees](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.115.md)
- [Nev. Rev. Stat. § 363B.117 Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.117.md)
- [Nev. Rev. Stat. § 363B.119 Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.119.md)
- [Nev. Rev. Stat. § 363B.120 Partial abatement of tax during initial period of operation of employer](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363B_S363B.070. Check the current official text before relying on it. Not legal advice.