Nev. Rev. Stat. § 360.255 — Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities

NRS  360.255    Confidentiality of records and files of Department; disclosure
of information; requests for information from other governmental entities.
1.  Except as otherwise provided in this
section and NRS 239.0115 , 360.250 and 607.217 , the records and files of the
Department concerning the administration or collection of any tax, fee,
assessment or other amount required by law to be collected or the imposition of
disciplinary action are confidential and privileged. The Department, an
employee of the Department and any other person engaged in the administration
or collection of any tax, fee, assessment or other amount required by law to be
collected or the imposition of disciplinary action or charged with the custody
of any such records or files:
(a) Shall not disclose any information obtained
from those records or files; and
(b) May not be required to produce any of the
records or files for the inspection of any person or governmental entity or for
use in any action or proceeding.
2.  The records and files of the Department
concerning the administration and collection of any tax, fee, assessment or
other amount required by law to be collected or the imposition of disciplinary
action are not confidential and privileged in the following cases:
(a) Testimony by a member or employee of the
Department and production of records, files and information on behalf of the
Department or a person in any action or proceeding before the Nevada Tax
Commission, the State Board of Equalization, the Department, a grand jury or
any court in this State if that testimony or the records, files or information,
or the facts shown thereby, are directly involved in the action or proceeding.
(b) Delivery to a person or his or her authorized
representative of a copy of any document filed by the person pursuant to the
provisions of any law of this State.
(c) Publication of statistics so classified as to
prevent the identification of a particular business or document.
(d) Exchanges of information with the Internal
Revenue Service in accordance with compacts made and provided for in such
cases, or disclosure to any federal agency, state or local law enforcement
agency, including, without limitation, the Cannabis Compliance Board, or local
regulatory agency that requests the information for the use of the agency in a
federal, state or local prosecution or criminal, civil or regulatory
investigation.
(e) Disclosure in confidence to:
(1) The Governor or his or her agent in
the exercise of the Governor’s general supervisory powers;
(2) The Budget Division of the Office of
Finance for use in the projection of revenue;
(3) Any person authorized to audit the
accounts of the Department in pursuance of an audit;
(4) The Attorney General or other legal
representative of the State in connection with an action or proceeding relating
to a taxpayer or licensee; or
(5) Any agency of this or any other state
charged with the administration or enforcement of laws relating to workers’
compensation, unemployment compensation, public assistance, taxation, labor or
gaming.
(f) Exchanges of information pursuant to an
agreement between the Nevada Tax Commission and any county fair and recreation
board or the governing body of any county, city or town.
(g) Upon written request made by a public officer
of a local government, disclosure of the name and address of a taxpayer or
licensee who must file a return with the Department. The request must set forth
the social security number of the taxpayer or licensee about which the request
is made and contain a statement signed by the proper authority of the local
government certifying that the request is made to allow the proper authority to
enforce a law to recover a debt or obligation owed to the local government.
Except as otherwise provided in NRS
239.0115 , the information obtained by the local government is confidential
and privileged and may not be used or disclosed for any purpose other than the
collection of a debt or obligation owed to that local government. The Executive
Director may charge a reasonable fee for the cost of providing the requested
information.
(h) Disclosure of information as to amounts of
any unpaid tax or amounts of tax required to be collected, interest and
penalties to successors, receivers, trustees, executors, administrators,
assignees and guarantors, if directly interested.
(i) Disclosure of relevant information as
evidence in an appeal by the taxpayer from a determination of tax due if the
Nevada Tax Commission has determined the information is not proprietary or
confidential in a hearing conducted pursuant to NRS 360.247 .
(j) Disclosure of the identity of a person and
the amount of tax assessed and penalties imposed against the person at any time
after a determination, decision or order of the Executive Director or other
officer of the Department imposing upon the person a penalty for fraud or
intent to evade a tax imposed by law becomes final or is affirmed by the Nevada
Tax Commission.
(k) Disclosure of the identity of a licensee
against whom disciplinary action has been taken and the type of disciplinary
action imposed against the licensee at any time after a determination, decision
or order of the Executive Director or other officer of the Department imposing
upon the licensee disciplinary action becomes final or is affirmed by the
Nevada Tax Commission.
(l) Disclosure of information pursuant to
subsection 2 of NRS 370.257 .
(m) With respect to an application for a
registration certificate to operate a medical marijuana establishment pursuant
to chapter 453A of NRS,
as that chapter existed on June 30, 2020, or a license to operate a marijuana
establishment pursuant to chapter
453D of NRS, as that chapter existed on June 30, 2020, which was submitted
on or after May 1, 2017, and on or before June 30, 2020, and regardless of
whether the application was ultimately approved, disclosure of the following
information:
(1) The identity of an applicant,
including, without limitation, any owner, officer or board member of an
applicant;
(2) The contents of any tool used by the
Department to evaluate an applicant;
(3) The methodology used by the Department
to score and rank applicants and any documentation or other evidence showing
how that methodology was applied; and
(4) The final ranking and scores of an
applicant, including, without limitation, the score assigned to each criterion
in the application that composes a part of the total score of an applicant.
(n) Disclosure of the name of a licensee and the
jurisdiction of that licensee pursuant to chapter 453A or 453D of NRS, as those
chapters existed on June 30, 2020, and any regulations adopted pursuant
thereto.
(o) Disclosure of information related to the
computation by the Department of the gross yield and net proceeds for all
minerals extracted in this State as provided in NRS 362.120 .
3.  The Executive Director shall
periodically, as he or she deems appropriate, but not less often than annually,
transmit to the Administrator of the Division of Industrial Relations of the
Department of Business and Industry a list of the businesses of which the
Executive Director has a record. The list must include the mailing address of
the business as reported to the Department.
4.  The Executive Director may request from
any other governmental agency or officer such information as the Executive
Director deems necessary to carry out his or her duties with respect to the
administration or collection of any tax, fee, assessment or other amount
required by law to be collected or the imposition of disciplinary action. If
the Executive Director obtains any confidential information pursuant to such a
request, he or she shall maintain the confidentiality of that information in
the same manner and to the same extent as provided by law for the agency or
officer from whom the information was obtained.
5.  As used in this section:
(a) “Applicant” means any person listed on the
application for a registration certificate to operate a medical marijuana
establishment pursuant to chapter
453A of NRS, as that chapter existed on June 30, 2020, or a license to
operate a marijuana establishment pursuant to chapter 453D of NRS, as
that chapter existed on June 30, 2020.
(b) “Disciplinary action” means any suspension or
revocation of a license, registration, permit or certificate issued by the
Department pursuant to this title or chapter 453A or 453D of NRS, as those
chapters existed on June 30, 2020, or any other disciplinary action against the
holder of such a license, registration, permit or certificate.
(c) “Licensee” means a person to whom the
Department has issued a license, registration, permit or certificate pursuant
to this title or chapter
453A or 453D of NRS,
as those chapters existed on June 30, 2020. The term includes, without
limitation, any owner, officer or board member of an entity to whom the
Department has issued a license.
(d) “Records” or “files” means any records and
files related to an investigation or audit or a disciplinary action, financial
information, correspondence, advisory opinions, decisions of a hearing officer
in an administrative hearing and any other information specifically related to
a taxpayer or licensee.
(e) “Taxpayer” means a person who pays any tax,
fee, assessment or other amount required by law to the Department.