Senate Bill No. 374

Senate Bill No. 374-Committee on Commerce and Labor

May 7, 1997
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Referred to Committee on Taxation

SUMMARY--Revises provisions governing representation of Nevada tax commission in certain legal actions and proceedings. (BDR 32-1051)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.

AN ACT relating to taxation; clarifying the provisions governing representation of the Nevada tax commission in legal actions or proceedings; authorizing the Nevada tax commission to contract for independent counsel for certain actions or proceedings; and providing other matters properly relating thereto.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1 NRS 360.260 is hereby amended to read as follows:
360.260 1. The Nevada tax commission shall [have the power to direct what] determine which proceedings, actions or prosecutions [shall] must be instituted to support the law.
2. The Nevada tax commission may [call upon] request the district attorney of any county or the attorney general to institute and conduct such civil or criminal proceedings as may be demanded.
3. The attorney general shall render to the Nevada tax commission opinions upon the construction or interpretation of the laws of this state.
4. Except as otherwise provided in subsection 5, the attorney general shall act as the attorney for the Nevada tax commission in all actions and proceedings brought against the commission and the district attorney of any county or the attorney general shall act as the attorney for the commission in all actions brought by the commission.
5. If the Nevada tax commission determines that the representation of the commission by the district attorney of any county or the attorney general in any action or proceeding creates a conflict of interest with regard to another client represented by the district attorney or attorney general, the commission may contract for the services of independent counsel. The Nevada tax commission may request an allocation by the interim finance committee from the contingency fund pursuant to NRS 353.266, 353.268 and 353.269 to pay the costs of contracting for the services of independent counsel.
Sec. 2. This act becomes effective upon passage and approval.