Nevada Revised Statutes Title 32. Revenue and Taxation § 365.410. Examination of claimant's books and records; effect of refusal to permit examination

In order to establish the validity of any claim the Department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.