All Roll Calls
Yes: 63 • No: 0
NevadaAB27783rd Regular Session (2025)HouseWALLET
AN ACT relating to taxation; authorizing the Department of Taxation to disclose certain confidential information relating to the taxation of the net proceeds of minerals extracted in this State; and providing other matters properly relating thereto.
Sponsored By: Sponsor information unavailable
Signed by Governor
BDR 32-616
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 4 benefits, 1 costs, 3 mixed.
Tax debt info for estates, guarantors
The Department can tell successors, receivers, trustees, executors, administrators, assignees, and guarantors the amounts of unpaid tax, interest, and penalties. This helps directly interested parties settle accounts and handle legal duties.
Annual business list shared with regulators
The Department must send the Division of Industrial Relations a list of businesses, with mailing addresses, at least once a year. The Executive Director may send it more often if needed.
Public notice after tax fraud or discipline
After a fraud or tax-evasion penalty is final or affirmed, the Department may disclose the person’s name, the tax assessed, and the penalties. After a license discipline decision is final or affirmed, it may disclose the licensee’s name and the type of discipline. These disclosures improve transparency about final outcomes.
More transparency in mining tax calculations
The Department may disclose information about how it computes taxable gross yield and net proceeds for minerals under NRS 362.120. This helps mining operators and the public see how mineral taxes are figured.
Local governments can get taxpayer contacts
A local public officer can request your name and address to collect a debt owed to the local government. The request must be in writing, include your Social Security number, and include a signed certification that it is for debt enforcement. The information stays confidential and may be used only for that specific debt. The Department may charge a reasonable fee to provide it.
More transparency for marijuana licensing
For applications submitted May 1, 2017 through June 30, 2020, the Department may disclose the applicant’s identity, owners, officers, managers, and board members. It may disclose the evaluation tools, scoring method, documents showing how scoring was applied, and final rankings and scores, including by criterion. It may also disclose a marijuana licensee’s name and licensing jurisdiction under the law as it stood on June 30, 2020.
Data sharing for audits and enforcement
The Department can share tax information with the IRS, law enforcement, and regulators when it is requested for prosecutions or investigations. It can share with the Governor, budget staff for revenue projections, auditors, the Attorney General, and agencies that enforce tax, labor, gaming, unemployment, public assistance, or workers’ compensation laws. It can exchange information with local boards under written agreements. The Executive Director may request needed information from other agencies but must keep it confidential as required. The Department may also disclose information only as allowed by NRS 370.257(2).
Tax records stay private with exceptions
The Department keeps tax and disciplinary records confidential. You or your authorized representative can get copies of documents you filed. Staff can testify and give records in hearings or court only when the records are directly involved in the case. In a tax appeal, the Department can use records as evidence only after the Nevada Tax Commission finds in an NRS 360.247 hearing that the information is not proprietary or confidential. The Department may publish only grouped statistics that do not identify any person or business.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 5/23/2025
Final Passage - Senate (As Introduced)
Yes: 21 • No: 0
House vote • 4/22/2025
Final Passage - Assembly (As Introduced)
Yes: 42 • No: 0
Actions Timeline
Chapter 132.
5/30/2025legislatureApproved by the Governor.
5/30/2025legislatureEnrolled and delivered to Governor.
5/27/2025legislatureIn Assembly. To enrollment.
5/26/2025HouseRead third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.
5/23/2025SenateTaken from General File. Placed on General File for next legislative day.
5/22/2025SenateTaken from General File. Placed on General File for next legislative day.
5/21/2025SenateTaken from General File. Placed on General File for next legislative day.
5/20/2025SenateRead second time.
5/19/2025SenateFrom committee: Do pass.
5/16/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To committee.
4/23/2025SenateIn Senate.
4/23/2025SenateRead third time. Passed. Title approved. (Yeas: 42, Nays: None.) To Senate.
4/22/2025HouseTaken from General File. Placed on General File for next legislative day.
4/21/2025HouseTaken from General File. Placed on General File for next legislative day.
4/18/2025HouseTaken from General File. Placed on General File for next legislative day.
4/17/2025HouseTaken from General File. Placed on General File for next legislative day.
4/16/2025HouseTaken from General File. Placed on General File for next legislative day.
4/15/2025HouseTaken from General File. Placed on General File for next legislative day.
4/14/2025HouseTaken from General File. Placed on General File for next legislative day.
4/10/2025HouseTaken from General File. Placed on General File for next legislative day.
4/7/2025HouseRead second time.
4/3/2025HouseFrom committee: Do pass.
3/31/2025HouseFrom printer. To committee.
2/25/2025HouseRead first time. Referred to Committee on Revenue. To printer.
2/24/2025House
Bill Text
As Enrolled
As Introduced
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