NRS 701A.377

A recipient of a partial abatement of taxes pursuant to NRS 701A.300 to 701A.390, inclusive, shall keep or cause to be kept the records required to be kept by a contractor engaged on a public work pursuant to subsection 5 of NRS 338.070 for each employee who performed work on the construction of the facility, including, without limitation, the employee of any contractor or subcontractor who performed work on the facility, and for each employee of the facility.