NRS 202.888
Persons exempt from duty to report.
1.
Is less than 16 years of age;2.
Is, by blood or marriage, the spouse, brother, sister, parent, grandparent, child or grandchild of:(a)
The child who is the victim of the violent or sexual offense; or(b)
The person who committed the violent or sexual offense against the child;3.
Suffers from a mental or physical impairment or disability that, in light of all the surrounding facts and circumstances, would make it impracticable for the person to report the commission of the violent or sexual offense against the child to a law enforcement agency;4.
Knows or has reasonable cause to believe that reporting the violent or sexual offense against the child to a law enforcement agency would place the person or any other person who is related to him or her by blood or marriage or who resides in the same household as he or she resides, whether or not the other person is related to him or her by blood or marriage, in imminent danger of suffering substantial bodily harm;5.
Became aware of the violent or sexual offense against the child through a communication or proceeding that is protected by a privilege set forth in chapter 49 of NRS; or6.
Is acting in his or her professional or occupational capacity and is required to report the abuse or neglect of a child pursuant to NRS 392.303 or 432B.220.
Source:
Section 202.888 — Persons exempt from duty to report., https://www.leg.state.nv.us/NRS/NRS-202.html#NRS202Sec888
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