Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
AUDITS
Performance Audits of Certain County Officers
Section 360.730 - Duties of responsible county officers and their staff; maintenance of confidentiality by Department

Universal Citation: NV Admin Code 360.730

Current through September 16, 2024

1. Every responsible county officer and member of the staff of a responsible county officer shall:

(a) Aid and assist the Department at such times as the Department requires in the inspection, examination and audit of any books, accounts and other records in their possession relating to the preparation of the assessment roll or the collection of property taxes.

(b) Upon the request of the Department, make available to the Department all their books, accounts, claims, reports and other records of information, whether confidential or otherwise and irrespective of their form or location, as may be necessary to conduct a performance audit.

2. The Department shall maintain the confidentiality of any information provided to the Department pursuant to this section under such terms and conditions as may be required by law.

Added to NAC by Tax Comm'n by R039-10, eff. 8-13-2010

NRS 360.090, 360.250

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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