1.  On or before April 1 of each year, the manufacturer of a prescription drug that appears on either or both of the most current lists compiled by the Department pursuant to paragraphs (a) and (c) of subsection 1 of NRS 439B.630 shall prepare and submit to the Department, in the form prescribed by the Department:

(a) A report which includes the information prescribed by subsection 2; and

(b) A statement signed by the person responsible for compiling the report under penalty of perjury affirming the accuracy of the information in the report.

2.  The report submitted pursuant to paragraph (a) of subsection 1 must include, for each drug described in subsection 1:

(a) The National Drug Code for the drug, reported in numeric form;

(b) The name, strength, dosage form and package size of the drug;

(c) The costs of producing the drug;

(d) The total administrative expenditures relating to the drug, including marketing and advertising costs;

(e) The profit that the manufacturer has earned from the drug and the percentage of the manufacturer’s total profit for the period during which the manufacturer has marketed the drug for sale that is attributable to the drug;

(f) The total amount of financial assistance that the manufacturer has provided through any patient prescription assistance program;

(g) The cost associated with coupons provided directly to consumers and for programs to assist consumers in paying copayments, and the cost to the manufacturer attributable to the redemption of those coupons and the use of those programs;

(h) The wholesale acquisition cost of the drug;

(i) A history of any increases in the wholesale acquisition cost of the drug over the 5 years immediately preceding the date on which the report is submitted, including the amount of each such increase expressed as a percentage of the total wholesale acquisition cost of the drug, the month and year in which each increase became effective and any explanation for the increase;

(j) The aggregate amount of all rebates that the manufacturer has provided to pharmacy benefit managers for sales of the drug within this State;

(k) If the manufacturer acquired the intellectual property for the drug within the immediately preceding 5 years:

(1) The name of the entity from which that intellectual property was acquired;

(2) The date of the acquisition and the purchase price;

(3) The wholesale acquisition cost at the time of the acquisition;

(4) The wholesale acquisition cost of the drug 1 year before the date of the acquisition; and

(5) The year that the drug was first made available for sale; and

(l) Any additional information prescribed by regulation of the Department for the purpose of analyzing the cost of prescription drugs that appear on either or both of the lists compiled pursuant to paragraphs (a) and (c) of subsection 1 of NRS 439B.630, trends in those costs and rebates available for such drugs.