1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on:
(a) Issues related to their businesses and the taxes administered by the Department; and
(b) Written opinions that the Executive Director receives from the Attorney General pursuant to NRS 228.150.
2. The technical bulletins must be written in simple nontechnical language and may include:
(a) Information and guidance concerning specific issues or topics;
(b) Examples for clarification purposes; and
(c) Any other information determined by the Executive Director or Nevada Tax Commission to be beneficial to the public.
3. A technical bulletin must not include advice on a specific fact situation but may include information that is applicable to a specific industry or type of business.
4. The technical bulletins must be published and revised as needed. Each bulletin and revised bulletin must be published and posted on an Internet website maintained by the Department and made available upon request at the offices of the Department.
5. Any technical bulletin published or revised pursuant to this section is intended for informational purposes only.
6. The Executive Director shall submit each proposed technical bulletin and any revisions to a bulletin to the Nevada Tax Commission for approval before publishing the bulletin or revised bulletin.
(Added to NRS by 2013, 158)
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