2014 Nevada Revised Statutes
Chapter 372A - Tax on Controlled Substances
NRS 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.
1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to this chapter and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.
2. No criminal prosecution may be initiated on the basis of:
(a) Information which was submitted to the Department; or
(b) Evidence derived from information submitted to the Department, pursuant to this chapter or any regulation adopted pursuant thereto.
3. No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information:
(a) Was independently discovered; or
(b) Inevitably would have been discovered based on independent information.
4. This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.
5. Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.
(Added to NRS by 1987, 1738; A 2007, 2094)
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