Nev. Rev. Stat. § 370.257 — Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department

NRS  370.257    Access to and sharing of records and reports; confidentiality of
data relating to cigarette sales provided in accordance with certain settlement
agreements; audit of records and investigation of facilities by Department.
1.  Each manufacturer, wholesale dealer and
retail dealer shall provide to the Executive Director and his or her designees
and to the Secretary or his or her designee, upon request, access to all the
reports and records required by this chapter or chapter
370A of NRS.
2.  The Department, the Nevada Tax
Commission and the Attorney General may share the records and reports required
by this chapter or chapter 370A of NRS:
(a) With law enforcement officials of the Federal
Government, this State, other states, Indian tribes or international
authorities for the purposes of enforcing the provisions of this chapter or chapter 370A of NRS or corresponding provisions
of federal law or the laws of other states, Indian tribes or nations.
(b) With a court, an arbitrator or any data
clearinghouse or similar entity established for the purpose of making
calculations required by the Master Settlement Agreement and related settlement
agreements.
(c) Upon the issuance of a protective order to
prevent the disclosure of confidential information approved by the Attorney
General, with the attorney for a party who appears before a data clearinghouse
or similar entity established for the purpose of making calculations required
by the Master Settlement Agreement and related settlement agreements.
3.  Any data relating to sales of
cigarettes provided by an outside party and received by the Department, the
Nevada Tax Commission or the Attorney General pursuant to the Master Settlement
Agreement or any related settlement agreement is confidential. The Department,
the Nevada Tax Commission and the Attorney General:
(a) Shall not disclose any such data; and
(b) May not be required to produce any such data
for inspection by any person or governmental entity or for use in any action or
proceeding.
4.  The Department may audit the records
and investigate the facilities of each licensee or applicant for a license to
determine whether the manufacturer, wholesale dealer or retail dealer, as
applicable, has complied with the provisions of this chapter and chapter 370A of NRS.
5.  As used in this section, “Master
Settlement Agreement” has the meaning ascribed to it in NRS 370.635 .