Section 372A.270 - Maintenance and availability of records of taxpayer; 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 NRS 372A.200 to 372A.380, inclusive;(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, 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. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.Added to NRS by 2015, 2259Added by 2015, Ch. 401,§11, eff. 7/1/2015.