Section 372B.120 - 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 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. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.Added to NRS by 2015, 2606Added by 2015, Ch. 447,§22, eff. 6/9/2015.