Nevada § 366.150 - Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records

§ 366.150. Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records

1. The Department or its authorized agents may: (a) Examine the books, papers, records and equipment of any special fuel supplier,

special fuel dealer, special fuel exporter, special fuel transporter, special fuel

user, special fuel manufacturer or any other person transporting or storing special

fuel; (b) Investigate the character of the disposition which any person makes of special

fuel; and (c) Stop and inspect a motor vehicle that is using or transporting special fuel, to determine whether all excise taxes due pursuant to this chapter are being properly

reported and paid. 2. The fact that the books, papers, records and equipment described in paragraph (a)

of subsection 1 are not maintained in this State at the time of demand does not cause

the Department to lose any right of examination pursuant to this chapter at the time

and place those books, papers, records and equipment become available. 3. If a special fuel supplier, special fuel dealer, special fuel exporter, special

fuel transporter, special fuel user or special fuel manufacturer wishes to keep proper

books and records pertaining to business done in Nevada elsewhere than within the

State of Nevada for inspection as provided in this section, he or she must pay a fee

for the examination in an amount per day equal to the amount set by law for out-of-state

travel for each day or fraction thereof during which the examiner is actually engaged

in examining those books and records, plus the actual expenses of the examiner during

the time that the examiner is absent from this State for the purpose of making the

examination, but the time must not exceed 1 day going to and 1 day coming from the

place where the examination is to be made in addition to the number of days or fractions

thereof the examiner is actually engaged in auditing those books and records. Not more than two such examinations may be charged against any special fuel supplier,

special fuel dealer, special fuel exporter, special fuel transporter, special fuel

user or special fuel manufacturer in any year. 4. Any money received must be deposited by the Department to the credit of the fund

or operating account from which the expenditures for the examination were paid. 5. Upon the demand of the Department, each special fuel supplier, special fuel dealer,

special fuel exporter, special fuel transporter, special fuel user or special fuel

manufacturer shall furnish a statement showing the contents of the records to such

extent and in such detail and form as the Department may require.