Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers

NRS 370.073 - Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses. - Each manufacturer, wholesale dealer and retail dealer shall: 1. For...

NRS 370.0751 - Imposition of excise tax on cigarettes by governing body of Indian reservation or colony. - 1. The governing body of an Indian reservation or Indian...

NRS 370.077 - Cigarette taxes are direct taxes upon consumer. - All taxes paid under the provisions of this chapter are...

NRS 370.090 - Inventory required for wholesale dealer. - Each person licensed as a wholesale dealer shall keep on...

NRS 370.165 - Levy, rate and collection of tax. - There is hereby levied a tax upon the purchase or...

NRS 370.170 - Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe. - 1. Except as otherwise provided in this chapter, it is...

NRS 370.175 - Unstamped cigarettes: Restriction on possession. - 1. Except as otherwise provided in subsection 2 or a...

NRS 370.180 - Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine. - 1. The Department shall: (a) Design suitable stamps for the...

NRS 370.190 - Sale of revenue stamps by Department; payment for revenue stamps; regulations. - 1. The Department may sell Nevada cigarette revenue stamps to...

NRS 370.193 - Department to fix maximum amount of revenue stamps upon application by wholesale dealer. - A wholesale dealer may apply to the Department to fix...

NRS 370.195 - Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment. - 1. The amount owing for revenue stamps for which payment...

NRS 370.200 - Sale of cigarette revenue stamps by sheriff and city officers. - 1. The Department is authorized to appoint the sheriff of...

NRS 370.210 - Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State. - 1. A wholesale dealer located within the borders of this...

NRS 370.220 - Allowance of discounts for services rendered by dealers. - In the sale of any cigarette revenue stamps to a...

NRS 370.230 - Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners. - Upon the written authorization of the State Board of Examiners,...

NRS 370.240 - Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information. - 1. On or before the 25th day of each month,...

NRS 370.255 - Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers. - 1. Each: (a) Wholesale dealer shall maintain copies of invoices...

NRS 370.257 - Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department. - 1. Each manufacturer, wholesale dealer and retail dealer shall provide...

NRS 370.260 - Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees. - 1. All taxes and license fees imposed by the provisions...

NRS 370.270 - Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines. - 1. Each retail dealer shall, not later than 5 calendar...

NRS 370.280 - Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations. - 1. Upon proof satisfactory to the Department, refunds shall be...

NRS 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty. - 1. A wholesale dealer shall not export cigarettes unless they...

NRS 370.295 - Transportation of cigarettes: Invoices to accompany shipment. - Except for a consumer, every person who transports cigarettes upon...

NRS 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes. - 1. If any unstamped cigarettes are consigned to or purchased...

NRS 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited. - No tax-free cigarettes shall be sold or otherwise distributed in...

NRS 370.315 - Sale of cigarettes in various packages. - A manufacturer of cigarettes who wishes to sell cigarettes in...

NRS 370.321 - Duties of person who accepts order for delivery sale; civil penalties. - 1. A person who accepts an order for a delivery...

NRS 370.323 - Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers. - Repealed. (See chapter 105, Statutes of Nevada 2021, at page...

NRS 370.327 - Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of... - 1. Except as otherwise provided in subsection 3, not later...

NRS 370.350 - Levy; amount; exemptions. - 1. Except as otherwise provided in subsection 3, a tax...

NRS 370.360 - Payment of tax; reports. - Every person using or consuming cigarettes subject to taxation on...

NRS 370.371 - Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence. - 1. A wholesale dealer shall not engage in predatory pricing...

NRS 370.3715 - Adoption of regulations by Nevada Tax Commission. - The Commission may adopt regulations for the enforcement of NRS...

NRS 370.372 - Determination of cost of cigarettes to wholesale dealer. - In determining the cost of cigarettes to a wholesale dealer:...

NRS 370.3725 - Selling price of wholesale dealer in certain circumstances. - In advertisements, offers for sale or sales involving two or...

NRS 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer. - A wholesale dealer who sells cigarettes bought from another wholesale...

NRS 370.3735 - Certain sales at wholesale exempted. - The provisions of NRS 370.371 to 370.378, inclusive, do not...

NRS 370.374 - Meeting lawful price of competitor. - 1. A wholesale dealer may advertise, offer to sell or...

NRS 370.376 - Contract in violation of provisions is void. - A contract made by a person in violation of any...

NRS 370.378 - Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs. - 1. An action may be maintained in any court of...

NRS 370.380 - Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty. - 1. It is unlawful for a person, with the intent...

NRS 370.382 - Unlawful fraudulent acts; penalty. - 1. It is unlawful for a person, with the intent...

NRS 370.385 - Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes. - 1. A wholesale dealer shall not affix a Nevada cigarette...

NRS 370.390 - Penalty for violation of NRS 370.090 to 370.315, inclusive. - Except as otherwise provided in NRS 370.382, any person violating...

NRS 370.395 - Penalty for violation of NRS 370.321, 370.323 or 370.327. - Repealed. (See chapter 105, Statutes of Nevada 2021, at page...

NRS 370.400 - Penalty for violation of NRS 370.350 or 370.360. - Any person who: 1. Willfully fails, neglects or refuses to...

NRS 370.405 - Unlawful sale or possession of contraband tobacco products; penalties. - 1. It is unlawful for any person knowingly to sell...

NRS 370.410 - Penalty for exporting, importing or possessing contraband tobacco products. - Except as otherwise provided in NRS 370.405, any person exporting,...

NRS 370.413 - Authority to search for evidence of violation. - In order to obtain evidence of any violation of this...

NRS 370.415 - Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines. - 1. The Department, its agents, sheriffs within their respective counties...

NRS 370.419 - Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts. - All fixtures, equipment and other materials and personal property on...

NRS 370.430 - Penalty for exportation of unstamped cigarettes to unauthorized persons. - Any dealer who exports cigarettes which do not bear revenue...

NRS 370.440 - Definitions. - As used in NRS 370.440 to 370.503, inclusive, unless the...

NRS 370.447 - Required inventory for wholesale dealer. - Each person licensed as a wholesale dealer of other tobacco...

NRS 370.450 - Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. - 1. Except as otherwise provided in this section, there is...

NRS 370.460 - Unlawful to sell products on which tax is not paid. - It is unlawful for any person to sell or offer...

NRS 370.465 - Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. - 1. A wholesale dealer of other tobacco products shall, not...

NRS 370.470 - Invoices for certain products required. - 1. A wholesale dealer of other tobacco products must obtain...

NRS 370.480 - Records required of retail and wholesale dealers; period for retention. - 1. Every wholesale dealer of other tobacco products must keep...

NRS 370.490 - Allowance of credits. - 1. The Department shall allow a credit of 30 percent...

NRS 370.500 - Remittance of tax; credit to State General Fund. - 1. All amounts of tax required to be paid to...

NRS 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony. - 1. The governing body of an Indian reservation or Indian...

NRS 370.503 - Allowance of refund for certain taxes paid. - 1. Upon proof satisfactory to the Department and subject to...

NRS 370.504 - Certification of excess amount collected; credit and refund. - If the Department determines that any amount, penalty or interest...

NRS 370.5041 - Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. - 1. Except as otherwise provided in NRS 360.235 and 360.395:...

NRS 370.5042 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in this section, NRS 360.320...

NRS 370.5043 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. - 1. No injunction, writ of mandate or other legal or...

NRS 370.5044 - Action for refund: Period for commencement; venue; waiver. - 1. Within 90 days after a final decision upon a...

NRS 370.5045 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant. - 1. If the Department fails to mail notice of action...

NRS 370.5046 - Allowance of interest in judgment for amount illegally collected. - In any judgment, interest must be allowed at the rate...

NRS 370.5047 - Standing to recover. - A judgment may not be rendered in favor of the...

NRS 370.5048 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. - 1. The Department may recover any refund or part of...

NRS 370.5049 - Cancellation of illegal determination. - 1. If any amount in excess of $25 has been...

NRS 370.505 - Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings. - 1. A retail dealer shall pay a wholesale dealer for...

NRS 370.510 - Regulations of Department. - The Department may make all necessary regulations for the administration...

NRS 370.515 - Restriction on collection by Department of tax for products sold on Indian reservation or colony. - The Department shall not collect the tax imposed by this...

NRS 370.520 - Indian rights unabridged. - Nothing in this chapter shall operate to abridge the rights...

NRS 370.521 - Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and d... - 1. Except as otherwise provided in subsections 2, 3 and...

NRS 370.523 - Civil penalties for certain violations; penalty for late payment of tax. - In addition to any other penalty authorized by law: 1....

NRS 370.525 - Civil action for injunctive relief. - 1. Except as otherwise provided in subsection 2, a person...

NRS 370.530 - Enforcement: Authority of Attorney General and district attorneys; duty of peace officers. - 1. The Attorney General or the district attorney of the...

NRS 370.531 - Definitions. - As used in NRS 370.531 to 370.597, inclusive, unless the...

NRS 370.533 - "Cigarette" defined. - "Cigarette" has the meaning ascribed to it in NRS 370.010....

NRS 370.535 - "Cigarette rolling machine" defined. - "Cigarette rolling machine" has the meaning ascribed to it in...

NRS 370.537 - "Cigarette vending machine operator" defined. - "Cigarette vending machine operator" has the meaning ascribed to it...

NRS 370.539 - "Commission" defined. - "Commission" means the Nevada Tax Commission. (Added to NRS by...

NRS 370.541 - "Consumer" defined. - "Consumer" means any person who comes into possession of cigarettes...

NRS 370.543 - "License" defined. - "License" means a license issued pursuant to NRS 370.531 to...

NRS 370.545 - "Licensee" defined. - "Licensee" means the holder of a license. (Added to NRS...

NRS 370.547 - "Logistics company" defined. - 1. "Logistics company" means a person who is: (a) Not...

NRS 370.549 - "Manufacturer" defined. - "Manufacturer" has the meaning ascribed to it in NRS 370.0315....

NRS 370.551 - "Other tobacco product" defined. - "Other tobacco product" has the meaning ascribed to it in...

NRS 370.553 - "Place of business" defined. - "Place of business" has the meaning ascribed to it in...

NRS 370.555 - "Sale" and "to sell" defined. - "Sale" and "to sell" have the meaning ascribed to them...

NRS 370.557 - "Stamp" defined. - "Stamp" has the meaning ascribed to it in NRS 370.048....

NRS 370.559 - "Tobacco retail dealer" defined. - "Tobacco retail dealer" has the meaning ascribed to: 1. "Retail...

NRS 370.561 - "Warehouse or distribution center" defined. - "Warehouse or distribution center" means a building in this State...

NRS 370.563 - "Wholesale dealer of cigarettes" defined. - "Wholesale dealer of cigarettes" has the meaning ascribed to "wholesale...

NRS 370.565 - "Wholesale dealer of other tobacco products" defined. - "Wholesale dealer of other tobacco products" has the meaning ascribed...

NRS 370.567 - Required licensing. - 1. A person shall not engage in business as a...

NRS 370.569 - Exemptions from licensing requirements. - The provisions of NRS 370.531 to 370.597, inclusive, do not...

NRS 370.571 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax. - 1. The Department shall create and maintain on its Internet...

NRS 370.573 - Restrictions on issuance, maintenance and renewal of licenses. - 1. No license may be issued, maintained or renewed if:...

NRS 370.575 - Application for license. - An application for a license must: 1. Be made to...

NRS 370.577 - Issuance of license to certain applicants without payment of fees. - The Department may issue a license without payment of fees...

NRS 370.579 - Contents of license. - Each license must set forth: 1. The name of the...

NRS 370.581 - Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show. - 1. Except as otherwise provided in subsection 2, a licensee...

NRS 370.583 - Signing, posting and transfer of license. - Each holder of a license shall: 1. Sign the license...

NRS 370.585 - Scope of license. - A current license as a: 1. Manufacturer authorizes the holder...

NRS 370.587 - Period of validity of license; renewal; fees. - 1. Each license issued by the Department is valid only...

NRS 370.589 - Wholesale dealers: Bond or other security. - 1. Except as otherwise provided in this section, each licensed...

NRS 370.591 - Counties, cities and towns may require business licenses. - This chapter does not prohibit any county, city or town...

NRS 370.593 - Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas. - 1. Except as otherwise provided in subsection 2, a licensee...

NRS 370.595 - Suspension or revocation of license; civil penalties; powers and duties of Department. - 1. After notice to the licensee and a hearing as...

NRS 370.597 - Procedure for suspension and revocation of license; regulations. - The Department shall adopt regulations establishing a procedure for the...

NRS 370.600 - Legislative findings. - The Legislature finds that: 1. Violations of the provisions of...

NRS 370.605 - Definitions. - As used in NRS 370.600 to 370.705, inclusive, unless the...

NRS 370.610 - "Brand family" defined. - "Brand family" means all styles of cigarettes sold under the...

NRS 370.615 - "Cigarette" defined. - "Cigarette" has the meaning ascribed to it in NRS 370A.050....

NRS 370.620 - "Directory" defined. - "Directory" means the directory created pursuant to NRS 370.675. (Added...

NRS 370.625 - "Distributor" defined. - "Distributor" means a person that is authorized to affix stamps...

NRS 370.630 - "Manufacturer of tobacco products" defined. - "Manufacturer of tobacco products" has the meaning ascribed to it...

NRS 370.635 - "Master Settlement Agreement" defined. - "Master Settlement Agreement" has the meaning ascribed to it in...

NRS 370.640 - "Nonparticipating manufacturer" defined. - "Nonparticipating manufacturer" means any manufacturer of tobacco products that is...

NRS 370.645 - "Participating manufacturer" defined. - "Participating manufacturer" has the meaning ascribed to it in NRS...

NRS 370.650 - "Qualified escrow fund" defined. - "Qualified escrow fund" has the meaning ascribed to it in...

NRS 370.655 - "Stamp" defined. - "Stamp" means the indicia required to be placed on a...

NRS 370.660 - "Units sold" defined. - "Units sold" has the meaning ascribed to it in NRS...

NRS 370.663 - Agreement with Indian tribe to implement this chapter or chapter 370A of NRS. - The State may enter into an agreement with an Indian...

NRS 370.665 - Certification by manufacturers: Execution and delivery; form and contents; supplemental certification. - 1. A manufacturer of tobacco products whose cigarettes are sold...

NRS 370.670 - Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information. - A manufacturer of tobacco products: 1. Shall not include a...

NRS 370.675 - Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory. - 1. The Department shall create and maintain on its Internet...

NRS 370.677 - Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice. - 1. The Department shall notify each wholesale dealer and retail...

NRS 370.680 - Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process. - 1. Any nonresident or foreign nonparticipating manufacturer or wholesale dealer...

NRS 370.682 - Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations. - 1. A nonparticipating manufacturer shall post a bond approved by...

NRS 370.683 - Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit. - 1. Except as otherwise provided in subsection 5: (a) A...

NRS 370.684 - Liability of importer for required escrow deposit and certain reports. - 1. An importer is jointly and severally liable for: (a)...

NRS 370.685 - Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide ad... - 1. Not later than the 25th day of each calendar...

NRS 370.690 - Adoption of certain regulations by Department. - 1. To promote compliance with the provisions of NRS 370A.140,...

NRS 370.692 - Account for Tobacco Enforcement: Creation; administration; use. - 1. The Account for Tobacco Enforcement is hereby created in...

NRS 370.693 - Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations. - 1. Except as otherwise provided in subsection 2, the Attorney...

NRS 370.695 - Unlawful acts; penalties; violation constitutes deceptive trade practice. - 1. It is unlawful for any person to: (a) Affix...

NRS 370.696 - Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit. - 1. In addition to or in lieu of any other...

NRS 370.697 - Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay. - In addition to or in lieu of any other penalty...

NRS 370.698 - Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its b... - 1. The license of a wholesale dealer may be suspended...

NRS 370.700 - Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative. - 1. The Attorney General, on behalf of the Department, may...

NRS 370.705 - Controlling provisions; invalidity and severability. - 1. If a court of competent jurisdiction finds that the...

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Nevada Revised Statutes Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers

Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers