Nevada Revised Statutes

Nev. Rev. Stat. § 49.025 (2026)

Required reports privileged by statute

✓ current as of July 2026

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NRS 49.025 Required reports privileged by statute.

1. A person making a return or report required by law to be made has a privilege to refuse to disclose and to prevent any other person from disclosing the return or report, if the law requiring it to be made so provides.

2. A public officer or agency to whom a return or report is required by law to be made has a privilege to refuse to disclose the return or report if the law requiring it to be made so provides.

3. No privilege exists under this section in actions involving false statements or fraud in the return or report or when the report is contained in health care records furnished in accordance with the provisions of NRS 629.061.

(Added to NRS by 1971, 782; A 1977, 1314)

Notes of Decisions

Cited in 4 cases, 1975–2008 · leading case: Adelson v. Smith (In Re Smith), 397 B.R. 134 (Bankr. D. Nev. 2008).

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Adelson v. Smith (In Re Smith), 397 B.R. 134 (Bankr. D. Nev. 2008). · cites it 21× “3407 and the privilege provided by Nev.Rev.Stat. § 49.025 (the “return/report” privilege).”

In Re Qwest Commc'ns Int'l Inc., 450 F.3d 1179 (10th Cir. 2006). “502; Nev.Rev.Stat. § 49.025; N.M. R. Rev. Rule 11-502; Tex.”

Jaeger v. State, 948 P.2d 1185 (Nev. 1997). · cites it 2× “The State first argued that the investigation report was privileged pursuant to NRS 49.025(2) which states: A public officer or agency to whom a return or report is required by law to be made has a privilege to refuse to disclose the return or report if the law requiring it to…”

State Ex Rel. Tidvall v. Eighth Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Clark, 539 P.2d 456 (Nev. 1975). · cites it 2× “” 2 NRS 49.025: “1. A person making a return or report required by law to be made has a privilege to refuse to disclose and to prevent any other person from disclosing the return or report, if the law requiring it to be made so provides.”

— Nev. Rev. Stat. § 49.025(1) — 1 case

State Ex Rel. Tidvall v. Eighth Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Clark, 539 P.2d 456 (Nev. 1975). “” 2 NRS 49.025: “1. A person making a return or report required by law to be made has a privilege to refuse to disclose and to prevent any other person from disclosing the return or report, if the law requiring it to be made so provides.”

— Nev. Rev. Stat. § 49.025(2) — 1 case

Jaeger v. State, 948 P.2d 1185 (Nev. 1997). “The State first argued that the investigation report was privileged pursuant to NRS 49.025(2) which states: A public officer or agency to whom a return or report is required by law to be made has a privilege to refuse to disclose the return or report if the law requiring it to…”

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