2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.257 Access to and confidentiality of records and reports; audit of records by Department.
NRS 370.257 Access to and confidentiality of records and reports; audit of records by Department.
1. Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by NRS 370.001 to 370.430, inclusive. The Department at its sole discretion may share the records and reports required by those sections with law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities.
2. Except as otherwise provided in this subsection, the reports submitted by licensees pursuant to NRS 370.001 to 370.430, inclusive, are public records. Any information contained in those reports about quantities of cigarettes by brand must not be released to anyone other than persons permitted access to those reports pursuant to subsection 1.
3. The Department may audit the records of each dealer to determine whether the manufacturer, wholesale dealer or retail dealer has complied with the provisions of NRS 370.001 to 370.430, inclusive.
(Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 787; 1983, 709; 2005, 1196)
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