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- 83rd Session (2025)
Assembly Bill No. 277–Assemblymembers DeLong and Gurr
CHAPTER..........
AN ACT relating to taxation; authorizing the Department of
Taxation to disclose certain confidential information relating
to the taxation of the net proceeds of minerals extracted in
this State; and providing other ma tters properly relating
thereto.
Legislative Counsel’s Digest:
Existing law creates the Department of Taxation, which has various powers and
duties related to the administration and collection of certain taxes, fees, assessments
and other amounts of money and the imposition of disciplinary actions. (Chapter
360 of NRS) Existing law makes confidential and privileged the records and files of
the Department concerning the administration and collection of those taxes, fees,
assessments and other amounts and th e imposition of disciplinary action, but
authorizes the disclosure of such records and files under certain circumstances.
(NRS 360.255) Existing law provides for the taxation of the net proceeds of
minerals extracted in this State based upon the actual net proceeds from the
preceding calendar year. (NRS 362.100 -362.240) Existing law requires the
Department to investigate and determine the net proceeds of all minerals extracted.
(NRS 362.100) In making the investigation and determination, existing law
requires the Department to compute the gross yield and net proceeds of the
extraction of all minerals using all obtainable data, evidence and reports, including
a certain statement required to be filed by every person extracting any mineral in
this State or receiving any royalty. (NRS 362.110, 362.120) This bill authorizes the
disclosure of the records and files of the Department concerning the administration
and collection of certain taxes, fees, assessments and other amounts and the
imposition of disciplinary a ction related to the computation of the gross yield and
net proceeds of the extraction of all minerals in this State.
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 360.255 is hereby amended to read as follows:
360.255 1. Except as otherwise provided in this section and
NRS 239.0115, 360.250 and 607.217, the records and files of the
Department concerning the administration or collection of any tax,
fee, assessment or other amount required by law to be collected or
the imposition of disciplinary action are confidential and privileged.
The Depar tment, an employee of the Department and any other
person engaged in the administration or collection of any tax, fee,
assessment or other amount required by law to be collected or the
imposition of disciplinary action or charged with the custody of any
such records or files:
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(a) Shall not disclose any information obtained from those
records or files; and
(b) May not be required to produce any of the records or files for
the inspection of any person or governmental entity or for use in any
action or proceeding.
2. The records and files of the Department concerning the
administration and collection of any tax, fee, assessment or other
amount required by law to be collected or the imposition of
disciplinary action 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 person in any action or proceeding before
the Nevada Tax Commission, the State Board of Equalizati on, the
Department, a grand jury or any court in this State 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 person or his or her authorized representa tive
of a copy of any document filed by the person pursuant to the
provisions of any law of this State.
(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,
or disclosure to any federal agency, state or local law enforcement
agency, including, without limitation, the Cannabis Compliance
Board, or local regulatory agen cy that requests the information for
the use of the agency in a federal, state or local prosecution or
criminal, civil or regulatory investigation.
(e) Disclosure in confidence to:
(1) The Governor or his or her agent in the exercise of the
Governor’s general supervisory powers;
(2) The Budget Division of the Office of Finance for use in
the projection of revenue;
(3) Any person authorized to audit the accounts of the
Department in pursuance of an audit;
(4) The Attorney General or other legal repr esentative of the
State in connection with an action or proceeding relating to a
taxpayer or licensee; or
(5) Any agency of this or any other state charged with the
administration or enforcement of laws relating to workers’
compensation, unemployment co mpensation, public assistance,
taxation, labor or gaming.
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(f) Exchanges of information pursuant to an agreement between
the Nevada Tax Commission and any county fair and recreation
board or the governing body of any county, city or town.
(g) Upon written request made by a public officer of a local
government, disclosure of the name and address of a taxpayer or
licensee who must file a return with the Department. The request
must set forth the social security number of the taxpayer or licensee
about which the request is made and contain a statement signed by
the proper authority of the local government certifying that the
request is made to allow the proper authority to enforce a law to
recover a debt or obligation owed to the local government. Except
as ot herwise provided in NRS 239.0115, the information obtained
by the local government is confidential and privileged and may not
be used or disclosed for any purpose other than the collection of a
debt or obligation owed to that local government. The Executiv e
Director may charge a reasonable fee for the cost of providing the
requested information.
(h) Disclosure of information as to amounts of any unpaid tax or
amounts of tax required to be collected, interest and penalties to
successors, receivers, trustees , executors, administrators, assignees
and guarantors, if directly interested.
(i) Disclosure of r elevant information as evidence in an appeal
by the taxpayer from a determination of tax due if the Nevada Tax
Commission has determined the information is not proprietary or
confidential in a hearing conducted pursuant to NRS 360.247.
(j) Disclosure of the identity of a person and the amount of tax
assessed and penalties imposed against the person at any time after a
determination, decision or order of the Executive Director or other
officer of the Department imposing upon the person a penalty for
fraud or intent to evade a tax imposed by law becomes final or is
affirmed by the Nevada Tax Commission.
(k) Disclosure of the identity of a licensee against whom
disciplinary action has been taken and the type of disciplinary action
imposed against the licensee at any time after a determination,
decision or order of the Executive Director or other officer of the
Department imposing upon the licensee disciplinary action becomes
final or is affirmed by the Nevada Tax Commission.
(l) Disclosure of information pursuant to subsection 2 of
NRS 370.257.
(m) With respect to an application for a registration certificate to
operate a medical marijuana establishment pursuant to chapter 453A
of NRS, as that chapter existed on June 30, 2020, or a license to
operate a marijuana establishment pursuant to chapter 453D of
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NRS, as that chapter existed on June 30, 2020, which was submitted
on or after May 1, 2017, and on or before June 30, 2020, and
regardless of whether the application was ultimately approved,
disclosure of the following information:
(1) The identity of an applicant, including, without
limitation, any owner, officer or board member of an applicant;
(2) The cont ents of any tool used by the Department to
evaluate an applicant;
(3) The methodology used by the Department to score and
rank applicants and any documentation or other evidence showing
how that methodology was applied; and
(4) The final ranking and s cores of an applicant, including,
without limitation, the score assigned to each criterion in the
application that composes a part of the total score of an applicant.
(n) Disclosure of the name of a licensee and the jurisdiction of
that licensee pursuant to chapter 453A or 453D of NRS, as those
chapters existed on June 30, 2020, and any regulations adopted
pursuant thereto.
(o) Disclosure of information related to the computation by the
Department of the gross yield and net proceeds for all minerals
extracted in this State as provided in NRS 362.120.
3. The Executive Director shall periodically, as he or she
deems appropriate, but not less often than annually, transmit to the
Administrator of the Division of Industrial Relations of the
Department of Busi ness and Industry a list of the businesses of
which the Executive Director has a record. The list must include the
mailing address of the business as reported to the Department.
4. The Executive Director may request from any other
governmental agency or officer such information as the Executive
Director deems necessary to carry out his or her duties with respect
to the administration or collection of any tax, fee, assessment or
other amount required by law to be collected or the imposition of
disciplinary action. If the Executive Director obtains any
confidential information pursuant to such a request, he or she shall
maintain the confidentiality of that information in the same manner
and to the same extent as provided by law for the agency or officer
from whom the information was obtained.
5. As used in this section:
(a) “Applicant” means any person listed on the application for a
registration certificate to operate a medical marijuana establishment
pursuant to chapter 453A of NRS, as that chapter exist ed on
June 30, 2020, or a license to operate a marijuana establishment
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pursuant to chapter 453D of NRS, as that chapter existed on
June 30, 2020.
(b) “Disciplinary action” means any suspension or revocation of
a license, registration, permit or certificate issued by the Department
pursuant to this title or chapter 453A or 453D of NRS, as those
chapters existed on June 30, 2020, or any other disciplinary action
against the holder of such a license, registration, permit or
certificate.
(c) “Licensee” mean s a person to whom the Department has
issued a license, registration, permit or certificate pursuant to this
title or chapter 453A or 453D of NRS, as those chapters existed on
June 30, 2020. The term includes, without limitation, any owner,
officer or boar d member of an entity to whom the Department has
issued a license.
(d) “Records” or “files” means any records and files related to
an investigation or audit or a disciplinary action, financial
information, correspondence, advisory opinions, decisions of a
hearing officer in an administrative hearing and any other
information specifically related to a taxpayer or licensee.
(e) “Taxpayer” means a person who pays any tax, fee,
assessment or other amount required by law to the Department.
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