Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.142 — Unlawful disclosure of information; penalty
1. It is unlawful for the Department or
any person having an administrative duty under this chapter to divulge or to
make known in any manner whatever the business affairs, operations or
information obtained by an investigation or examination of the records of any
person visited or examined in the discharge of official duty, or the amount or
source of income, profits, losses, expenditures or any particular thereof set
forth or disclosed in any report, or to permit any report or copy thereof to be
seen or examined by any person except as otherwise provided in NRS 365.138 and 365.140 .
2. Any violation of the provisions of
subsection 1 is a gross misdemeanor.
Source: official text