1.  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.

Attorney's Note

Under the Nevada Revised Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
gross misdemeanorup to 364 daysup to $2,000
For details, see Nev. Rev. Stat. § 193.140

Terms Used In Nevada Revised Statutes 365.142

  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

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