Nevada § 372.735 - Records to be kept by sellers, retailers and others
Full text of Nevada Nevada Revised Statutes § 372.735 — Records to be kept by sellers, retailers and others, with citation guidance and answers to common questions.
§ 372.735. Records to be kept by sellers, retailers and others
1. Every seller, every retailer, and every person storing, using or otherwise consuming
in this State tangible personal property purchased from a retailer shall keep records,
receipts, invoices and other pertinent papers in such form as the Department may require. 2. Every seller, retailer or person who files the returns required under this chapter
shall keep the records for not less than 4 years from their making unless the Department
in writing sooner authorizes their destruction. 3. Every seller, retailer or person who fails to file the returns required under this
chapter shall keep the records for not less than 8 years from their making unless
the Department in writing sooner authorizes their destruction.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372.735
What does Nevada Revised Statutes § 372.735 cover?
Section 372.735 ("Records to be kept by sellers, retailers and others") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 372.735?
A common citation format is "Nevada Revised Statutes § 372.735" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 372.735 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.