Senate Bill No. 466–Committee on Taxation

 

(On Behalf of the Department of Taxation)

 

March 24, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Authorizes disclosure of certain information from records and files of Department of Taxation concerning administration of business tax. (BDR 32‑555)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

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

 

AN ACT relating to taxation; authorizing the Department of Taxation and its employees to disclose information concerning whether or not a business has a business license issued by the Department; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. NRS 364A.100 is hereby amended to read as

1-2  follows:

1-3  364A.100  1.  Except as otherwise provided in this section and

1-4  NRS 360.250, the records and files of the Department concerning

1-5  the administration of this chapter are confidential and privileged.

1-6  The Department, and any employee of the Department engaged in

1-7  the administration of this chapter, or charged with the custody of

1-8  any such records or files, shall not disclose any information obtained

1-9  from the Department’s records or files or from any examination,

1-10  investigation or hearing authorized by the provisions of this chapter.

1-11  Neither the Department nor any employee of the Department may

1-12  be required to produce any of the records, files and information for

1-13  the inspection of any person or for use in any action or proceeding.

2-1  2.  The records and files of the Department concerning the

2-2  administration of this chapter are not confidential and privileged in

2-3  the following cases:

2-4  (a) Testimony by a member or employee of the Department and

2-5  production of records, files and information on behalf of the

2-6  Department or a taxpayer in any action or proceeding pursuant to

2-7  the provisions of this chapter if that testimony or the records, files or

2-8  information, or the facts shown thereby , are directly involved in the

2-9  action or proceeding.

2-10      (b) Delivery to a taxpayer or his authorized representative of a

2-11  copy of any return or other document filed by the taxpayer pursuant

2-12  to this chapter.

2-13      (c) Publication of statistics so classified as to prevent the

2-14  identification of a particular business or document.

2-15      (d) Exchanges of information with the Internal Revenue Service

2-16  in accordance with compacts made and provided for in such cases.

2-17      (e) Disclosure in confidence to the Governor or his agent in the

2-18  exercise of the Governor’s general supervisory powers, or to any

2-19  person authorized to audit the accounts of the Department in

2-20  pursuance of an audit, or to the Attorney General or other legal

2-21  representative of the State in connection with an action or

2-22  proceeding pursuant to this chapter, or to any agency of this or any

2-23  other state charged with the administration or enforcement of laws

2-24  relating to workers’ compensation, unemployment compensation,

2-25  public assistance, taxation, labor or gaming.

2-26      (f) Exchanges of information pursuant to subsection 3.

2-27      (g) Disclosure of information concerning whether or not a

2-28  person conducting a business in this state has a business license

2-29  issued by the Department pursuant to NRS 364A.130.

2-30      3.  The Commission may agree with any county fair and

2-31  recreation board or the governing body of any county, city or town

2-32  for the continuing exchange of information concerning taxpayers.

2-33      4.  The Executive Director shall periodically, as he deems

2-34  appropriate, but not less often than annually, transmit to the

2-35  Administrator of the Division of Industrial Relations of the

2-36  Department of Business and Industry a list of the businesses of

2-37  which he has a record. The list must include the mailing address of

2-38  the business and the approximate number of employees of the

2-39  business as reported to the Department.

2-40      Sec. 2.  This act becomes effective upon passage and approval.

 

2-41  H