NRS 366.170

The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign country, forward to those officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user, if such other state, district, territory or possession furnishes similar information to this State.