Senate Bill No. 222–Committee on Taxation

 

(On Behalf of City of Reno)

 

February 21, 2001

____________

 

Referred to Committee on Taxation

 

SUMMARY—Authorizes Nevada tax commission to exchange with certain local governmental entities information concerning businesses that are subject to business tax. (BDR 32‑618)

 

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 Nevada tax commission to exchange with certain local governmental entities information concerning businesses that are subject to the business tax; providing that such exchanges of information are not confidential and privileged; 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 follows:

1-2    364A.100  1.  Except as otherwise provided in this section and NRS

1-3  360.250 , [and subsections 2 and 3,] the records and files of the department

1-4  concerning the administration of this chapter are confidential and

1-5  privileged. The department, and any employee engaged in the

1-6  administration of this chapter, or charged with the custody of any such

1-7  records or files, shall not disclose any information obtained from the

1-8  department’s records or files or from any examination, investigation or

1-9  hearing authorized by the provisions of this chapter. Neither the

1-10  department nor any employee of the department may be required to

1-11  produce any of the records, files and information for the inspection of any

1-12  person or for use in any action or proceeding.

1-13    2.  The records and files of the department concerning the

1-14  administration of this chapter are not confidential and privileged in the

1-15  following cases:

1-16    (a) Testimony by a member or employee of the department and

1-17  production of records, files and information on behalf of the department or

1-18  a taxpayer in any action or proceeding pursuant to the provisions of this

2-1  chapter if that testimony or the records, files or information, or the facts

2-2  shown thereby are directly involved in the action or proceeding.

2-3    (b) Delivery to a taxpayer or his authorized representative of a copy of

2-4  any return or other document filed by the taxpayer pursuant to this chapter.

2-5    (c) Publication of statistics so classified as to prevent the identification

2-6  of a particular business or document.

2-7    (d) Exchanges of information with the Internal Revenue Service in

2-8  accordance with compacts made and provided for in such cases.

2-9    (e) Disclosure in confidence to the governor or his agent in the exercise

2-10  of the governor’s general supervisory powers, or to any person authorized

2-11  to audit the accounts of the department in pursuance of an audit, or to the

2-12  attorney general or other legal representative of the state in connection with

2-13  an action or proceeding pursuant to this chapter , or to any agency of this or

2-14  any other state charged with the administration or enforcement of laws

2-15  relating to workers’ compensation, unemployment compensation, public

2-16  assistance, taxation, labor or gaming.

2-17    (f) Exchanges of information pursuant to subsection 3.

2-18    3.  The commission may agree with any county fair and recreation

2-19  board or the governing body of any county, city or town for the

2-20  continuing exchange of information concerning taxpayers.

2-21    4.  The executive director shall periodically, as he deems appropriate,

2-22  but not less often than annually, transmit to the administrator of the

2-23  division of industrial relations of the department of business and industry a

2-24  list of the businesses of which he has a record. The list must include the

2-25  mailing address of the business and the approximate number of employees

2-26  of the business as reported to the department.

2-27    Sec. 2.  This act becomes effective upon passage and approval.

 

2-28  H