Nev. Admin. Code § 360.730 — 360.730

NAC 360.730    Duties of responsible county officers and their staff;
maintenance of confidentiality by Department. ( NRS 360.090 ,
360.250 )
1.  Every responsible county officer and
member of the staff of a responsible county officer shall:
(a) Aid and assist the Department at such times as
the Department requires in the inspection, examination and audit of any books,
accounts and other records in their possession relating to the preparation of
the assessment roll or the collection of property taxes.
(b) Upon the request of the Department, make
available to the Department all their books, accounts, claims, reports and
other records of information, whether confidential or otherwise and
irrespective of their form or location, as may be necessary to conduct a
performance audit.
2.  The Department shall maintain the
confidentiality of any information provided to the Department pursuant to this
section under such terms and conditions as may be required by law.
(Added to NAC by Tax Comm’n by R039-10, eff. 8-13-2010)