A. Every dealer shall cause to be kept a true record, in such form as may be prescribed or approved by the Nevada Tax Commission, of all stocks of motor vehicle fuel and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, transportations, use, sales and distribution thereof.
B. Such records shall be subject to inspection at all times within business hours by the Tax Commission or its duly authorized agents, and shall remain so available for inspection for a period of three (3) years from the date of any entry therein.
C. Should any dealer wish 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 Chapter he shall pay a fee for such 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 the dealer's books, plus the actual expenses of the examiner during the time that the examiner is absent from Carson City, Nevada, for the purpose of making such examination; but such time shall not exceed one day going to and one 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 the dealer's books. Not more than two (2) such examinations shall be charged against any dealer in any year.
D. Any monies received shall be deposited by the Nevada Tax Commission to the credit of the fund from which the expenditures for the examination were paid.
E. Upon the demand of the Tax Commission or at such times as the Tax Commission may prescribe, by regulation, every dealer shall furnish a statement showing the contents of the records to such extent, in such detail, and in such form as the Tax Commission may require. (Ord. 60 Art. VIII(A), 1976)