1. A person making a return or report required by law to be made has a privilege to refuse to disclose and to prevent any other person from disclosing the return or report, if the law requiring it to be made so provides.
2. A public officer or agency to whom a return or report is required by law to be made has a privilege to refuse to disclose the return or report if the law requiring it to be made so provides.
3. No privilege exists under this section in actions involving false statements or fraud in the return or report or when the report is contained in health care records furnished in accordance with the provisions of NRS 629.061.
(Added to NRS by 1971, 782; A 1977, 1314)
Structure Nevada Revised Statutes
NRS 49.015 - Privileges recognized only as provided.
NRS 49.025 - Required reports privileged by statute.
NRS 49.027 - Prevention of disclosure of privileged matter by interpreter.
NRS 49.045 - "Client" defined.
NRS 49.055 - "Confidential" defined.
NRS 49.065 - "Lawyer" defined.
NRS 49.075 - "Representative of the client" defined.
NRS 49.085 - "Representative of the lawyer" defined.
NRS 49.095 - General rule of privilege.
NRS 49.105 - Who may claim privilege.
NRS 49.117 - "Review committee" defined.
NRS 49.119 - General rule of privilege.
NRS 49.121 - Who may claim privilege.
NRS 49.135 - "Accountant" defined.
NRS 49.145 - "Client" defined.
NRS 49.155 - "Confidential" defined.
NRS 49.165 - "Representative of the accountant" defined.
NRS 49.175 - "Representative of the client" defined.
NRS 49.185 - General rule of privilege.
NRS 49.195 - Who may claim privilege.
NRS 49.209 - General rule of privilege.
NRS 49.211 - Who may claim privilege.
NRS 49.225 - General rule of privilege.
NRS 49.235 - Who may claim privilege.
NRS 49.247 - General rule of privilege.
NRS 49.248 - Who may claim privilege.
NRS 49.2504 - General rule of privilege.
NRS 49.2506 - Who may claim privilege.
NRS 49.252 - General rule of privilege.
NRS 49.253 - Who may claim privilege.
NRS 49.2542 - "Domestic violence" defined.
NRS 49.25425 - "Human trafficking" defined.
NRS 49.2543 - "Sexual assault" defined.
NRS 49.2544 - "Victim" defined.
NRS 49.2545 - "Victim’s advocate" defined.
NRS 49.2546 - When communication deemed to be confidential; "communication" defined.
NRS 49.2547 - General rule of privilege.
NRS 49.2548 - Who may claim privilege.
NRS 49.255 - Confessor and confessant.
NRS 49.265 - Committees for review of medical or dental care.
NRS 49.285 - Public officer as witness.
NRS 49.290 - Counselor and pupil.
NRS 49.291 - Teacher and pupil.
NRS 49.293 - Law enforcement or public safety personnel and counselor.
NRS 49.295 - Married person: General rule of privilege; exceptions.
NRS 49.305 - Married person: Exception for insanity.
NRS 49.335 - Privilege to refuse disclosure of identity of informer.
NRS 49.355 - Voluntary disclosure; informer a witness.
NRS 49.365 - Testimony on guilt or innocence.
NRS 49.375 - Legality of obtaining evidence.
NRS 49.385 - Waiver of privilege by voluntary disclosure.
NRS 49.395 - Privileged matter disclosed under compulsion or without opportunity to claim privilege.
NRS 49.405 - Comment upon or inference from claim of privilege; instruction.