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Nevada Revised Statutes Title 32. Revenue and Taxation § 370.257. Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department

Current as of January 01, 2025 | Updated by Findlaw Staff

1. Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by this chapter or chapter 370A of NRS.

2. The Department, the Nevada Tax Commission and the Attorney General may share the records and reports required by this chapter or chapter 370A of NRS:

(a) With law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities for the purposes of enforcing the provisions of this chapter or chapter 370A of NRS or corresponding provisions of federal law or the laws of other states, Indian tribes or nations.

(b) With a court, an arbitrator or any data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

(c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

3. Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is confidential. The Department, the Nevada Tax Commission and the Attorney General:

(a) Shall not disclose any such data; and

(b) May not be required to produce any such data for inspection by any person or governmental entity or for use in any action or proceeding.

4. The Department may audit the records and investigate the facilities of each licensee or applicant for a license to determine whether the manufacturer, wholesale dealer or retail dealer, as applicable, has complied with the provisions of this chapter and chapter 370A of NRS.

5. As used in this section, “Master Settlement Agreement” has the meaning ascribed to it in NRS 370.635.

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Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 370.257. Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-370-257/

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