Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372A.80 — Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
NRS 372A.080 Information and records concerning dealer confidential;
limitations on use and admissibility of information; penalty for disclosure.
1. Except as otherwise provided in NRS 239.0115 , all information which is
submitted to the Department by or on behalf of a dealer in controlled
substances pursuant to NRS 372A.060 to
372A.130 , inclusive, and all records
of the Department which contain the name, address or any other identifying
information concerning a dealer are confidential.
2. No criminal prosecution may be
initiated on the basis of:
(a) Information which was submitted to the
Department; or
(b) Evidence derived from information submitted
to the Department, pursuant to NRS
372A.060 to 372A.130 , inclusive,
or any regulation adopted pursuant thereto.
3. No information described in paragraph
(a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the
prosecution shows that the information:
(a) Was independently discovered; or
(b) Inevitably would have been discovered based
on independent information.
4. This section does not prohibit the
Department from publishing statistics that do not disclose the identity of a
dealer or the contents of a particular return or report submitted to the
Department by a dealer.
5. Any person who releases or reveals
confidential information in violation of this section is guilty of a gross
misdemeanor.
Source: official text