Senate Bill No. 466–Committee on Taxation

 

CHAPTER..........

 

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:

 

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

follows:

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

NRS 360.250, the records and files of the Department concerning

the administration of this chapter are confidential and privileged.

The Department, and any employee of the Department engaged in

the administration of this chapter, or charged with the custody of

any such records or files, shall not disclose any information obtained

from the Department’s records or files or from any examination,

investigation or hearing authorized by the provisions of this chapter.

Neither the Department nor any employee of the Department may

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

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

    2.  The records and files of the Department concerning the

administration of this chapter 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 taxpayer in any action or proceeding pursuant to

the provisions of this chapter 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 taxpayer or his authorized representative of a

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

to this chapter.

    (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.

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

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

person authorized to audit the accounts of the Department in

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

representative of the State in connection with an action or

proceeding pursuant to this chapter, or to 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 subsection 3.

    (g) Disclosure of information concerning whether or not a

person conducting a business in this state has a business license

issued by the Department pursuant to NRS 364A.130.

    3.  The Commission may agree with any county fair and

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

for the continuing exchange of information concerning taxpayers.

    4.  The Executive Director shall periodically, as he 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 he has a record. The list must include the mailing address of

the business and the approximate number of employees of the

business as reported to the Department.

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

 

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