Nevada Revenue and Taxation
Sec. § 372A.080
Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.


1.

Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.

2.

No criminal prosecution may be initiated on the basis of:

(a)

Information which was submitted to the Department; or

(b)

Evidence derived from information submitted to the Department, pursuant to NRS 372A.060 to 372A.130, inclusive, or any regulation adopted pursuant thereto.

3.

No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information:

(a)

Was independently discovered; or

(b)

Inevitably would have been discovered based on independent information.

4.

This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.

5.

Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.
Source
Last accessed
Nov. 17, 2019