Senate Bill No. 222–Committee on Taxation

 

CHAPTER..........

 

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:

 

   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 , [and subsections 2 and 3,] the records and files of the

 department concerning the administration of this chapter are confidential

 and privileged. The department, and any employee 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.

   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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