A. Except as otherwise provided in this Section, it is a misdemeanor for any member of the Nevada Tax Commission or official or employee of the Department to make known in any manner whatever the business affairs, operation or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof, or any book containing any abstract or particulars thereof to be seen or examined by any person not connected with the Department.
B. The Commission may agree with any county fair and recreation board or the governing body of any county, city or town for the continuing exchange of information concerning taxpayers.
C. The Governor may, however, by general or special order, authorize examination of the records maintained by the Department under the Relief Tax Ordinance by other State officers, by tax officers of another state, by the Federal Government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the Governor may not be made public except to the extent and in the manner that the order may authorize that it be made public.
D. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.
E. Relevant information may be disclosed as evidence in an appeal by the taxpayer from a determination of tax due. (Ord. 106 §17(F), 1989)