1. Keeping of records sufficient for audit purposes;
2. Procedures for paying any taxes that are due; and
3. Procedures for challenging any liability for any tax, penalties or interest and for requesting refunds of any erroneously paid tax, including the steps for appealing a denial thereof.
(Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)