Nevada Revised Statutes Title 32. Revenue and Taxation § 360.240. Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses

1. The Department shall have the power to summon witnesses to appear and testify on any subject material to its responsibilities under this title. No property owner and no officer, director, superintendent, manager or agent of any company or corporation, whose property is wholly in one county, shall be required to appear, without his or her consent, at a place other than the county seat or at the nearest town to his or her place of residence or the principal place of business of such company or corporation.

2. Such summons may be served by personal service by the Executive Director or his or her agent or by the sheriff of the county, who shall certify to such service without compensation therefor.

3. Except as otherwise provided in subsection 4, the Department may issue subpoenas to compel the attendance of witnesses and the production of books and papers and may seek to enforce the subpoenas by petition to any court of competent jurisdiction in the manner provided by law.

4. The Department shall not issue a subpoena to compel the production of books and papers that contain individually identifiable health information.

5. Any member of the Nevada Tax Commission, the Executive Director or any officer of the Department designated by them may administer oaths to witnesses.

6. As used in this section, “individually identifiable health information” means information which identifies a natural person, or from which the identity of a natural person may reasonably be ascertained, and which relates to: