Nev. Rev. Stat. » NRS: CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES

Nev. Rev. Stat. § 372A.080

Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure

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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 NRS 372A.060 to 372A.130, inclusive, 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 NRS 372A.060 to 372A.130, inclusive, 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; 2015, 2263)

     

Notes of Decisions
Cited in 1 case, 2000–2000 · leading case: Desimone v. State
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Desimone v. State (2000) nev · cites it 3× “070(3); information obtained from a dealer who registers or pays the tax is confidential, see NRS 372A.080(1); no criminal prosecution may be initiated on the basis of such information, see NRS 372A.”
— Nev. Rev. Stat. § 372A.080(1) — 1 case
Desimone v. State (2000) nev “070(3); information obtained from a dealer who registers or pays the tax is confidential, see NRS 372A.080(1); no criminal prosecution may be initiated on the basis of such information, see NRS 372A.”
— Nev. Rev. Stat. § 372A.080(2) — 1 case
Desimone v. State (2000) nev “070(3); information obtained from a dealer who registers or pays the tax is confidential, see NRS 372A.080(1); no criminal prosecution may be initiated on the basis of such information, see NRS 372A.”
— Nev. Rev. Stat. § 372A.080(3) — 1 case
Desimone v. State (2000) nev “070(3); information obtained from a dealer who registers or pays the tax is confidential, see NRS 372A.080(1); no criminal prosecution may be initiated on the basis of such information, see NRS 372A.”
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