Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.240 — Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses
NRS 360.240 Power of Department to summon witnesses and issue and seek
enforcement of subpoenas; administration of oaths to witnesses.
1. The Department shall have the power to
summon witnesses to appear and testify on any subject material to its responsibilities
under this title. No property owner and no officer, director, superintendent,
manager or agent of any company or corporation, whose property is wholly in one
county, shall be required to appear, without his or her consent, at a place
other than the county seat or at the nearest town to his or her place of
residence or the principal place of business of such company or corporation.
2. Such summons may be served by personal
service by the Executive Director or his or her agent or by the sheriff of the
county, who shall certify to such service without compensation therefor.
3. Except as otherwise provided in
subsection 4, the Department may issue subpoenas to compel the attendance of
witnesses and the production of books and papers and may seek to enforce the
subpoenas by petition to any court of competent jurisdiction in the manner
provided by law.
4. The Department shall not issue a
subpoena to compel the production of books and papers that contain individually
identifiable health information.
5. Any member of the Nevada Tax
Commission, the Executive Director or any officer of the Department designated
by them may administer oaths to witnesses.
6. As used in this section, individually
identifiable health information means information which identifies a natural
person, or from which the identity of a natural person may reasonably be
ascertained, and which relates to:
(a) The past, present or future physical or
mental health or condition of the person; or
(b) The provision of health care to the person.
Source: official text