Nevada Administrative Code
Chapter 363B - Business Tax
ADMINISTRATION
Section 363B.110 - Maintenance and availability of records of employer
Universal Citation: NV Admin Code 363B.110
Current through February 27, 2024
Each employer shall maintain and, upon the request of the Department, provide to the Department:
1. Copies of any reports filed with or submitted to the Division by the employer.
2. Copies of any records required to be maintained by the employer pursuant to NAC 612.020.
3. If the employer claims the health care deduction:
(a) Records describing the nature
and amount of any contributions for health insurance or an employee benefit
plan made by any employees of the employer.
(b) Proof of any payments for health
insurance or a health benefit plan made by the employer.
(c) A copy of any policy, agreement or other
document describing:
(1) Any health benefit
for which the health care deduction is claimed, including, without limitation,
the cost of the benefit; and
(2)
The number of employees covered under the applicable health insurance or health
benefit plan.
(d) Such
records as are required to explain and verify any apportionment of payments
between the employer and any of its employees for any pertinent health
insurance or health benefit plan.
4. Any other records reasonably requested by the Department if:
(a) The records are
available to the employer; and
(b)
The disclosure of the records is not prohibited pursuant to
NRS
49.225,
449.720,
683A.0873
or
689B.280,
or any other state or federal law regarding the confidentiality of the
records.
Added to NAC by Tax Comm'n by R204-03, eff. 12-4-2003
NRS 360.090, 363B.060, 363B.070
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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