Nevada Administrative Code
Chapter 444A - Programs for Recycling
FEE FOR PURCHASE OF NEW TIRE
Section 444A.051 - Maintenance of records regarding tire surcharges

Universal Citation: NV Admin Code 444A.051

Current through December 12, 2024

1. A tire retailer shall keep records regarding the tire surcharges collected and reported pursuant to NAC 444A.045. Upon request of the Department, the records must be made available for examination by an auditor on behalf of the Department.

2. Every tire retailer or person who files the returns required pursuant to NAC 444A.045 shall keep the records for not less than 4 years from their making unless the Department in writing sooner authorizes their destruction.

3. Every tire retailer or person who fails to file the returns required pursuant to NAC 444A.045 shall keep the records for not less than 8 years from their making unless the Department in writing sooner authorizes their destruction.

Added to NAC by Dep't of Taxation, eff. 1-11-94

NRS 444A.090

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