Confidentiality of information and records; exceptions. All information and records acquired from the Internal Revenue Service of the United States Department of the Treasury by the Nevada Tax Commission, the Department or any of their employees pursuant to this chapter are confidential in nature and, except insofar as may be necessary for the enforcement of this chapter, as an employee of the Department has a need to know the information or as may be permitted by this chapter, must not be disclosed.
Last modified: February 27, 2006