Section 363D.140 - Maintenance and availability of records of taxpayer; regulations; penalty1. 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.Added to NRS by 2021, 1274Added by 2021, Ch. 249,§23, eff. 7/1/2021.