Nev. Rev. Stat. § 368A.180 — Confidentiality of records and files of Board and Department

1.  Except as otherwise provided in this
section and NRS 239.0115 and 360.250 , the records and files of the Board
and the Department concerning the administration of this chapter are
confidential and privileged. The Board, the Department and any employee of the
Board or the Department engaged in the administration of this chapter or
charged with the custody of any such records or files shall not disclose any
information obtained from the records or files of the Board or the Department
or from any examination, investigation or hearing authorized by the provisions
of this chapter. The Board, the Department and any employee of the Board or the
Department may not be required to produce any of the records, files and
information for the inspection of any person or for use in any action or
proceeding.
2.  The records and files of the Board and
the Department concerning the administration of this chapter are not
confidential and privileged in the following cases:
(a) Testimony by a member or employee of the
Board or the Department and production of records, files and information on
behalf of the Board or the Department or a taxpayer in any action or proceeding
pursuant to the provisions of this chapter, 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 taxpayer or his or her
authorized representative of a copy of any report or other document filed by
the taxpayer pursuant to this chapter.
(c) Publication of statistics so classified as to
prevent the identification of a particular person or document.
(d) Exchanges of information with the Internal
Revenue Service in accordance with compacts made and provided for in such
cases.
(e) Disclosure in confidence to the Governor or
his or her agent in the exercise of the Governor’s general supervisory powers,
or to any person authorized to audit the accounts of the Board or the
Department in pursuance of an audit, or to the Attorney General or other legal
representative of the State in connection with an action or proceeding pursuant
to this chapter, or to any agency of this or any other state charged with the
administration or enforcement of laws relating to taxation.

IMPOSITION AND COLLECTION