AB 9 — Revises provisions governing the disclosure of certain confidential information by the Department of Taxation. (BDR 32-270)

A.B.Assembly Bill No.

99–Committee Aon SSEMBLYRevenue BILLCHAPTER.......... NO .

9–COMMITTEE ON R EVENUE (ON B EHALF OF THE D EPARTMENT OF TAXATION ) PREFILED N OVEMBER 18, 2020 ____________ Referred to Committee on Revenue SUMMARY—Revises provisions governing the disclosure of certain confidential information by the Department of Taxation.

(BDR 32-270) FISCAL NOTE:

Effect on Local Government:

No.

Effect on the State:

No.

~ EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

Existing law creates the Department of Taxation, which has various powers and duties related to the administration and collection of certain taxes, fees, assessments and other amounts of money or the imposition of disciplinary action.

(Chapter 360sments360 of NRS) Existing law makes confidential and privileged the records and files of the Department of Taxation concerning the administration and collection of those taxes, fees, assessments and other amounts and the imposition of disciplinary action, but authorizes the disclosure of such records and files under certain Officecircumstances. of the Governor, consisting of the Budget Division and the Division ofe Internal Audits.

(NRS 223.400)360.255) UnderExisting existinglaw law,creates the BudgetOffice Division has various powers and duties relating to preparation of theFinance budgetin for the ExecutiveOffice Department of the StateGovernor, Government,consisting the fiscal management of the ExecutiveBudget DepartmentDivision and the projectionDivision of revenue,Internal includingAudits. the provision of technical assistance to the Economic Forum.

(Chapter(NRS 353223.400) ofUnder NRS)existing Thislaw, billthe authorizesBudget theDivision andhas collectionDepartment of certainthe taxes,State fees,Government, assessmentsthe andfiscal othermanagement amounts and thetration imposition of disciplinarythe actionExecutiveecutive toDepartment and the Budgetprojection Division of revenue, including the Officeprovision of Financetechnical forassistance useto in the projectionEconomic ofForum. revenue.

-(Chapter *AB9*353 –of 2NRS) –This THEbill PEOPLEauthorizes OFthe THEdisclosure STATEof OFthe NEVADA,records REPRESENTEDand INfiles SENATEof ANDthe ASSEMBLY,Department DOconcerning ENACTthe ASadministration FOLLOWS:and collection of certain taxes, fees, assessments and other amounts and the imposition of disciplinary action to the Budget Division of the Office of Finance for use in the projection of revenue.

EXPLANATION – Matter in bolded italics is new;

matter between brackets [omitted material] is material to be omitted.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

and (b)- May81st notSession be(2021) required– to2 produce– any of the records or files for the inspection of any person or governmental entity or for use in any action or proceeding.

(b) Delivery to a person or his or her authorized representative of a copy of any document filed by the person pursuant to thetativethe provisionspro(c) Publication of anystatistics lawso classified as to prevent the identification of thisa State.particular business or document.

(c) Publication of statistics so classified as to prevent the identification of a particular business or document.

- *AB9* – 3 – (1) The Governor or his or her agent in the exercise of the Governor’s general supervisory powers [, or to any] ;

(3) Any person authorized to audit the accounts of the DepartmentDepartm(4) inThe pursuanceAttorney General or other legal representative of anthe auditState [,in connection with an action or proceeding relating to the]a taxpayer or licensee ;

(4) The Attorney General or other legal representative of the State in connection with an action or proceeding relating to a taxpayer or licensee ;

(f)- Exchanges81st ofSession information(2021) pursuant– to3 an– agreement between the Nevada Tax Commission and any county fair and recreationrecreationween board or the governing body of any county, city or town.

(h) Disclosure of information as to amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties totor successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested.

- *AB9* – 4 – (k) Disclosure of the identity of a licensee against whom disciplinary action has been taken and the type of disciplinary action imposed against the licensee at any time after a determination, decision or order of the Executive Director or other officer of the Department imposing upon the licensee disciplinary action becomes final or is affirmed by the Nevada Tax Commission.

(m) With respect to an application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS, as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS,- as81st thatSession chapter(2021) existed– on4 June– 30, 2020, which was submitted on or after May 1, 2017, and on or before June 30, 2020, andandmitted regardless of whether the application was ultimately approved, disclosure of the following information:

(n) Disclosure of the name of a licensee and the jurisdiction of that licensee pursuant to chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020, and any regulations adopted pursuantpur3. thereto.

3.

If the Executive Director obtains any confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same manner - *AB9* – 5 – and to the same extent as provided by law for the agency or officer fromfro5.whoAs whomused thein informationthis wassection:tained. obtained.

5.

As used in this section:

(b) “Disciplinary action” means any suspension or revocation of a license, registration, permit or certificate issued by the Department - 81st Session (2021) – 5 – pursuant to this title or chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020, or any other disciplinary action against the holder of such a license, registration, permit or certificate.

(c) “Licensee” means a person to whom the Department has issued a license, registration, permit or certificate pursuant to this title or chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020.

H~~~~~ 21 - *AB9*81st Session (2021)