Nevada § 612.260 - Records and reports of employing units: Inspection; destruction

§ 612.260. Records and reports of employing units: Inspection; destruction

1. Each employing unit shall keep true and accurate work records, containing such

information as the Administrator may prescribe. Such records must be open to inspection and may be copied by the Administrator or

the Administrator's authorized representatives or the Department of Taxation at any

reasonable time and as often as may be necessary. 2. The Administrator, the Board of Review, or any Appeal Tribunal may require from

any employing unit any sworn or unsworn reports, with respect to persons employed

by it, which the Administrator or the Board of Review deems necessary for the effective

administration of this chapter. 3. Except as limited by this subsection, the Administrator may: (a) Destroy any letter of the Division and any form, benefit determination or redetermination,

ruling, employer's status or contribution report, wage slip report, claim record,

wage list or any auxiliary computer file related thereto at the expiration of 4 years

after the record was originated or filed with the Division; or (b) Destroy such records at any time after having microfilmed them in the manner and

on film or paper that complies with the minimum standards of quality approved for

such microfilmed records by the American National Standards Institute. The microfilmed records must be retained for not less than 4 years. This subsection does not apply to records pertaining to grants, accounts or expenditures

for administration, or to the records of the Unemployment Compensation Administration

Fund.