Nevada Sampling Bibliography

Statutes

• Nevada Revised Statutes sec. 372.435. (Authorizes Nevada Department of Taxation to use estimation in a sales tax audit).

• Shetakis Wholesalers v. Nevada Department of Taxation, 108 Nev. 901, 839 P.2d 1315, 1992 Nev. LEXIS 165 (Nev. 1992) (Court allowed Nevada Department of Taxation to use a 45-day test period as a representative and reasonable test period even though taxpayer had sufficient records for a complete census of all records).