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Nevada Revised Statutes Title 43. Public Safety; Vehicles; Watercraft § 482C.245. Records of program: Maintenance; inspection; type; penalty

Current as of January 01, 2025 | Updated by Findlaw Staff

1. Each person responsible for maintaining the records of a peer-to-peer car sharing program shall:

(a) Keep such records as may be necessary to determine the amount of the liability of the peer-to-peer car sharing program pursuant to NRS 432C.230 and 432C.240;

(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to chapter 360 of NRS or audit conducted pursuant to NRS 432C.230 finally determined, whichever is longer; and

(c) Make the records available for inspection by the Department of Taxation upon demand at reasonable times during regular business hours.

2. The Department of Taxation may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to NRS 432C.230 and 432C.240.

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

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Cite this article: FindLaw.com - Nevada Revised Statutes Title 43. Public Safety; Vehicles; Watercraft § 482C.245. Records of program: Maintenance; inspection; type; penalty - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-43-public-safety-vehicles-watercraft/nv-rev-st-482c-245/

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