AB 277 — Revises provisions relating to the confidentiality of information relating to the tax on the net proceeds of minerals in this State. (BDR 32-616)

A.B.Assembly Bill No.

277277–Assemblymembers ADeLong SSEMBLYand BGurr ILLNCHAPTER.......... O.

277–A SSEMBLYMEMBERS D ELONG AND GURR FEBRUARY 24, 2025 ____________ Referred to Committee on Revenue SUMMARY—Revises provisions relating to the confidentiality of information relating to the tax on the net proceeds of minerals in this State.

(BDR 32-616) FISCAL NOTE:

Effect on Local Government:

No.

Effect on the State:

Yes.

~ EXPLANATION – Matter in bolded italics is new;

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

(Chapter 360 of NRS) Existing law makes confidential and privileged the records and files of the Department 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 circumstances.

(NRS 362.100) In making the investigation and determination, existing law requires the Department to compute the gross yield and net proceeds of the extractiona ofcertain allstatement mineralsrequired usingto allbe obtainablefiled data,by evidenceevery andperson reports,extracting includingany mineral ining this State or receiving any royalty.

-EXPLANATION *AB277* – 2Matter –in THEbolded PEOPLEitalics OFis THEnew; STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

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:

(a)- Shall83rd notSession disclose(2025) any– information2 obtained– from those records or files;

andandlose any information obtained from those (b) May not be required to produce any of the records or files for the inspection of any person or governmental entity or for use in any action or proceeding.

- *AB277* – 3 – (1) The Governor or his or her agent in the exercise of the Governor’s general supervisory powers;

(2) The Budget Division of the Office of Finance for use in the projectionpr(3) Any person authorized to audit the accounts of revenue;the Department in pursuance of an audit;

(3) Any person authorized to audit the accounts of the Department in pursuance of an audit;

(f)- Exchanges83rd ofSession information(2025) 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.

- *AB277* – 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,- as83rd thatSession chapter(2025) 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 pursuantpur(o) thereto.Disclosure of information related to the computation by the Department of the gross yield and net proceeds for all minerals extracted in this State as provided in NRS 362.120.

(o) Disclosure of information related to the computation by the Department of the gross yield and net proceeds for all minerals extracted in this State as provided in NRS 362.120.

If the Executive Director obtains any - *AB277* – 5 – confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same mannermannerl and to the same extent as provided by law for the agency or officer from whom the information was obtained.

(a) “Applicant” means any person listed on the 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 - 83rd Session (2025) – 5 – pursuant to chapter 453D of NRS, as that chapter existed on June 30, 2020.

a(b) license,“Disciplinary registration,action” permitmeans orany certificatesuspension issuedor byrevocation theof Departmenta pursuantlicense, toregistration, thispermit title or chaptercertificate 453Aissued orby 453Dthe ofDepartment 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.

H~~~~~ 25 - *AB277*83rd Session (2025)