1. Each fully regulated carrier, operator of a tow car and common or contract carrier regulated by the Authority shall:
(a) Keep uniform and detailed accounts of all business transacted in the manner required by the Authority by regulation and render them to the Authority upon its request.
(b) Furnish an annual report to the Authority in the form and detail that it prescribes by regulation.
The regulations of the Authority may not require an operator of a tow car to keep accounts and report information concerning towing services other than information that is necessary to permit the Authority to enforce the provisions of NRS 706.011 to 706.791, inclusive.
2. Except as otherwise provided in subsection 3, the reports required by this section must be prepared for each calendar year and submitted not later than May 15 of the year following the year for which the report is submitted.
3. A carrier may, with the permission of the Authority, prepare the reports required by this section for a year other than a calendar year that the Authority specifies and submit them not later than a date specified by the Authority in each year.
4. If the Authority finds that necessary information is not contained in a report submitted pursuant to this section, it may call for the omitted information at any time.
(Added to NRS by 1997, 1925; A 1999, 492)