Nevada Code § 463.140

General powers and duties of Board and Commission
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1. The provisions of this chapter with
respect to any license, registration, finding of suitability or other approval
or authorization must be administered by the Board and the Commission, which
shall administer them for the protection of the public and in the public
interest in accordance with the policy of this state.
2. Except as otherwise provided in this
chapter, the Board and the Commission and their agents may:
(a) Inspect and examine all premises wherein
gaming is conducted or gambling devices or equipment are manufactured, sold or
distributed.
(b) Inspect all equipment and supplies in, upon
or about such premises.
(c) Summarily seize and remove from such premises
and impound any equipment, supplies, documents or records for the purpose of
examination and inspection.
(d) Demand access to and inspect, examine,
photocopy and audit all papers, books and records of any applicant or licensee,
on his or her premises, or elsewhere as practicable, and in the presence of the
applicant or licensee, or his or her agent, respecting the gross income
produced by any gaming business, and require verification of income, and all
other matters affecting the enforcement of the policy or any of the provisions
of this chapter.
(e) Demand access to and inspect, examine,
photocopy and audit all papers, books and records of any affiliate of a
licensee whom the Board or Commission knows or reasonably suspects is involved
in the financing, operation or management of the licensee. The inspection,
examination, photocopying and audit may take place on the affiliates premises
or elsewhere as practicable, and in the presence of the affiliate or its agent.
3. For the purpose of conducting audits
after the cessation of gaming by a licensee, the former licensee shall furnish,
upon demand of an agent of the Board, books, papers and records as necessary to
conduct the audits. The former licensee shall maintain all books, papers and
records necessary for audits for 1 year after the date of the surrender or
revocation of his or her gaming license. If the former licensee seeks judicial
review of a deficiency determination or files a petition for a redetermination,
the former licensee must maintain all books, papers and records until a final
order is entered on the determination.
4. The Board may investigate, for the
purpose of prosecution, any suspected criminal violation of the provisions of
this chapter, chapter 205 of NRS involving a
crime against the property of a gaming licensee, NRS 207.195 or chapter
462 , 463B , 464 , 465 or 466 of
NRS.
5. The Board and the Commission or any of
its members has full power and authority to issue subpoenas and compel the
attendance of witnesses at any place within this state, to administer oaths and
to require testimony under oath. Any process or notice may be served in the
manner provided for service of process and notices in civil actions. The Board
or the Commission may pay such transportation and other expenses of witnesses
as it may deem reasonable and proper. Any person making false oath in any
matter before either the Board or Commission is guilty of perjury. The Board
and Commission or any member thereof may appoint hearing examiners who may
administer oaths and receive evidence and testimony under oath.

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