The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging. Those regulations must include:

1. 1. A procedure for making refunds and resolving disputes relating to the taxes, including exemptions pertaining thereto; and
2. 2. Requirements for keeping records and provisions concerning their inspection and investigation.

(Added to NRS by 1983, 542; A 1997, 1266)