1. Except as otherwise provided in this section and NRS 239.0115 and 360.250, 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.
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.
(Added to NRS by 2011, 728; A 2017, 995; 2019, 118, 3868; 2021, 25)
Structure Nevada Revised Statutes
Chapter 360 - General Provisions
NRS 360.001 - "Department" and "Executive Director" defined.
NRS 360.005 - "Retailer" defined.
NRS 360.010 - Nevada Tax Commission: Creation; composition; Chair.
NRS 360.020 - Qualifications of commissioners.
NRS 360.030 - Limitations on appointment of commissioners; terms; removal from office.
NRS 360.050 - Compensation of commissioners.
NRS 360.070 - Location of office of Nevada Tax Commission.
NRS 360.080 - Quorum; voting by commissioners.
NRS 360.100 - Annual report by Department; statements to be furnished to Governor.
NRS 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission.
NRS 360.120 - Department of Taxation: Creation; head of Department; Executive Director.
NRS 360.140 - Organization of Department; hiring and assignment of employees.
NRS 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited.
NRS 360.200 - General powers of Department.
NRS 360.210 - Power of Department to appraise and assess property.
NRS 360.220 - Duty of Department to require local governments to submit fiscal information.
NRS 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion.
NRS 360.235 - Refund or credit to taxpayer after audit.
NRS 360.236 - Overpayments: Credit against other amounts due required before any refund.
NRS 360.238 - Department may charge fee for returned checks.
NRS 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.
NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.
NRS 360.271 - Deposit of money received by Department in lieu of surety bond.
NRS 360.278 - Authority to engage service of armored car.
NRS 360.280 - Duties of county assessor and board of county commissioners.
NRS 360.285 - Certification of population by Governor.
NRS 360.287 - Apportionment of tax receipts to cities.
NRS 360.289 - Annual reports of projected population of counties.
NRS 360.2905 - Citation of NRS 360.291.
NRS 360.291 - Taxpayers’ Bill of Rights.
NRS 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.
NRS 360.293 - Provision of response to request submitted by taxpayer.
NRS 360.2935 - Refund to taxpayer of overpayment together with payment of interest.
NRS 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments.
NRS 360.295 - Extension of time for payment: Interest on amount due.
NRS 360.297 - Joint and several liability of responsible persons.
NRS 360.320 - Offsetting of certain overpayments; calculation of penalties and interest.
NRS 360.350 - Notice of determination required; method and effect of service.
NRS 360.355 - Time for provision of notice of determination.
NRS 360.360 - Redetermination: Petition; time for filing.
NRS 360.365 - Redetermination: Contents of petition and accompanying materials.
NRS 360.370 - Redetermination: Oral hearing; notice; continuances.
NRS 360.380 - Redetermination: Change in determined amount; limitations.
NRS 360.395 - Redetermination: Prerequisites to judicial review of final order; credit or refund.
NRS 360.400 - Time for payment of determined amount; penalty for delinquency in payment.
NRS 360.412 - Duty of Department to make determination; service of notice.
NRS 360.414 - When payment due; finality of determination; penalty for delinquent payment.
NRS 360.416 - Petition for redetermination; deposit of security.
NRS 360.417 - Penalty for failure to pay tax or fee.
NRS 360.419 - Waiver or reduction of interest or penalty.
NRS 360.4195 - Action for use tax: Manner of service of process.
NRS 360.440 - Execution: Issuance; sale.
NRS 360.450 - Recordation of abstract or copy of judgment; effect and duration of resulting lien.
NRS 360.460 - Extension of lien.
NRS 360.470 - Remedies of State are supplemental; additional requirements unimpaired.
NRS 360.480 - Cases of priority; subordination to prior recorded liens and certain other debts.
NRS 360.483 - Issuance; effect; levy and sale.
NRS 360.500 - Delivery of order to lock and seal business to sheriff for enforcement.
NRS 360.510 - Notice of delinquency and demand to transmit certain assets: Issuance and effect.
NRS 360.520 - Limitation on withholding or transmitting assets.
NRS 360.540 - Service and contents of notice of sale of property seized to pay taxes.
NRS 360.550 - Sale of property for delinquent taxes.
NRS 360.5972 - Fee for permit; distribution.
NRS 360.5974 - Fee for reinstatement of suspended or revoked permit.
NRS 360.5975 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
NRS 360.605 - "Account" defined.
NRS 360.610 - "County" defined.
NRS 360.620 - "Enterprise district" defined.
NRS 360.640 - "Local government" defined.
NRS 360.650 - "Special district" defined.
NRS 360.670 - Eligibility for allocation from Account.
NRS 360.680 - Annual allocations from Account.
NRS 360.698 - Pledge of percentage of revenue to payment of bonds.
NRS 360.700 - Guaranteed allocation from Account for tax proceeds pledged to secure obligations.
NRS 360.710 - Determination of whether governmental entity is enterprise district.
NRS 360.7581 - "Above-the-line personnel" defined.
NRS 360.7582 - "Below-the-line personnel" defined.
NRS 360.7583 - "Nevada business" defined.
NRS 360.7584 - "Nevada resident" defined.
NRS 360.7585 - "Production company" defined.
NRS 360.75855 - "Qualified direct production expenditures" defined.
NRS 360.7586 - "Qualified production" defined.
NRS 360.7589 - Determination of whether employee is full-time equivalent employee.
NRS 360.7597 - Repayment of amount of credit required under certain circumstances.
NRS 360.767 - "Exhibition" defined.
NRS 360.773 - "State business license" defined.
NRS 360.774 - "Unauthorized alien" defined.
NRS 360.780 - Participants in exhibition: Exemption from licensing requirement.
NRS 360.790 - Deposit of proceeds in State General Fund.
NRS 360.805 - "Affected local government" defined.
NRS 360.810 - "Local government" defined.
NRS 360.815 - "Public utility" defined.
NRS 360.820 - "Telecommunication service" defined.
NRS 360.840 - Adoption of regulations by Nevada Tax Commission.
NRS 360.861 - "Declaration of restrictive covenants and conditions" defined.
NRS 360.862 - "Division" defined.
NRS 360.863 - "Federal low-income housing tax credit" defined.
NRS 360.864 - "Project" defined.
NRS 360.865 - "Project sponsor" defined.
NRS 360.866 - "Qualified allocation plan" defined.
NRS 360.869 - Repayment of tax credits to which project sponsor not entitled.
NRS 360.880 - Definitions. [Effective through June 30, 2032.]
NRS 360.881 - "Capital investment" defined. [Effective through June 30, 2032.]
NRS 360.882 - "Employer excise taxes" defined. [Effective through June 30, 2032.]
NRS 360.883 - "Lead participant" defined. [Effective through June 30, 2032.]
NRS 360.884 - "Local sales and use taxes" defined. [Effective through June 30, 2032.]
NRS 360.885 - "Participant" defined. [Effective through June 30, 2032.]
NRS 360.886 - "Project" defined. [Effective through June 30, 2032.]
NRS 360.887 - "Property taxes" defined. [Effective through June 30, 2032.]
NRS 360.888 - "Qualified project" defined. [Effective through June 30, 2032.]
NRS 360.900 - Definitions. [Effective through June 30, 2036.]
NRS 360.905 - "Capital investment" defined. [Effective through June 30, 2036.]
NRS 360.910 - "Employer excise taxes" defined. [Effective through June 30, 2036.]
NRS 360.915 - "Lead participant" defined. [Effective through June 30, 2036.]
NRS 360.920 - "Local sales and use taxes" defined. [Effective through June 30, 2036.]
NRS 360.925 - "Participant" defined. [Effective through June 30, 2036.]
NRS 360.930 - "Project" defined. [Effective through June 30, 2036.]
NRS 360.935 - "Property taxes" defined. [Effective through June 30, 2036.]
NRS 360.940 - "Qualified project" defined. [Effective through June 30, 2036.]
NRS 360.982 - "Economic development financing agreement" defined.
NRS 360.983 - "Economic development financing proposal" defined.
NRS 360.984 - "Infrastructure project" defined.
NRS 360.985 - "Lead participant" defined.
NRS 360.986 - "Local government" defined.
NRS 360.987 - "Office" defined.
NRS 360.988 - "Qualified project" defined.
NRS 360.989 - Submittal and contents of economic development financing proposal.
NRS 360.990 - Approval of economic development financing proposal.