Nevada Revenue and Taxation

Sec. § 365.142
Unlawful disclosure of information; penalty.


It is unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known in any manner whatever the business affairs, operations or information obtained by an investigation or examination of the records of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any report, or to permit any report or copy thereof to be seen or examined by any person except as otherwise provided in NRS 365.138 and 365.140.


Any violation of the provisions of subsection 1 is a gross misdemeanor.

Last accessed
Feb. 5, 2021