1. The license of a wholesale dealer may be suspended or revoked if a similar license of the wholesale dealer is suspended or revoked in any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the suspension or revocation of the license of the wholesale dealer pursuant to NRS 370.595, unless the wholesale dealer demonstrates that the suspension or revocation of its license in the other state was effected without due process. A wholesale dealer whose license is suspended or revoked in this State pursuant to this subsection is eligible for reinstatement upon the earlier of the date on which the violation in the other state is cured or the date on which the license of the wholesale dealer is reinstated in the other state.
2. A nonparticipating manufacturer and its brand families and styles of cigarettes may be denied listing in the directory or removed from the directory for any of the following reasons:
(a) The nonparticipating manufacturer is removed from the directory of another state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675, unless the nonparticipating manufacturer demonstrates that its removal from the directory of the other state was effected without due process. A nonparticipating manufacturer that is removed from the directory of this State pursuant to this paragraph is eligible for reinstatement to the directory upon the earlier of the date on which the violation in the other state is cured or the date on which the nonparticipating manufacturer is reinstated to the directory of the other state.
(b) The nonparticipating manufacturer is convicted of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.
(c) The nonparticipating manufacturer fails to report the existence or result, including any conviction, of any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding the commission of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.
(d) The nonparticipating manufacturer fails to report any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding any violation of the laws of any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675.
(e) The nonparticipating manufacturer knowingly makes a false, material statement in any report, filing or other communication provided to this State pursuant to this chapter or chapter 370A of NRS.
(f) The nonparticipating manufacturer has a shortfall or fails to make an escrow deposit that is due in another state or territory of the United States, has been given reasonable notice of the shortfall or failure and has failed to cure the shortfall or make the deposit within 30 days after receiving notice of the shortfall or failure.
(g) In any calendar year the total nationwide sales of cigarettes on which federal excise tax is paid by the nonparticipating manufacturer exceeds by more than 5 percent the amount of such sales reported in:
(1) Any nationwide report made by the nonparticipating manufacturer or any importer pursuant to 15 U.S.C. ยงยง 375 et seq.;
(2) Any interstate report required by law; or
(3) Any intrastate report required by law,
unless the nonparticipating manufacturer cures the discrepancy or provides a satisfactory explanation of the discrepancy within 30 days after receiving notice of the discrepancy.
3. The provisions of NRS 233B.121 to 233B.150, inclusive, apply to:
(a) The suspension or revocation of the license of a wholesale dealer pursuant to subsection 1; and
(b) The removal of a nonparticipating manufacturer and its brand families and styles of cigarettes from the directory pursuant to subsection 2.
(Added to NRS by 2011, 931; A 2013, 2663; 2017, 1005; 2019, 640)
Structure Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
NRS 370.004 - "Knowingly" defined.
NRS 370.006 - "Negligently" defined.
NRS 370.008 - "Alternative nicotine product" defined.
NRS 370.009 - "Basic cost of cigarettes" defined.
NRS 370.010 - "Cigarette" defined.
NRS 370.013 - "Cigarette package" defined.
NRS 370.014 - "Cigarette rolling machine" defined.
NRS 370.015 - "Cigarette vending machine operator" defined.
NRS 370.020 - "Consumer" defined.
NRS 370.025 - "Contraband tobacco products" defined.
NRS 370.027 - "Cost to the wholesale dealer" defined.
NRS 370.0275 - "Counterfeit cigarettes" defined.
NRS 370.028 - "Counterfeit stamp" defined.
NRS 370.0285 - "Delivery sale" defined.
NRS 370.029 - "Delivery service" defined.
NRS 370.0295 - "Importer" defined.
NRS 370.0305 - "License" defined.
NRS 370.031 - "Licensee" defined.
NRS 370.0315 - "Manufacturer" defined.
NRS 370.0317 - "Other counterfeit tobacco product" defined.
NRS 370.0318 - "Other tobacco product" defined.
NRS 370.032 - "Place of business" defined.
NRS 370.0325 - "Qualified tribal land" defined.
NRS 370.033 - "Retail dealer" defined.
NRS 370.035 - "Sale" and "to sell" defined.
NRS 370.037 - "Sale at wholesale" defined.
NRS 370.042 - "Secretary" defined.
NRS 370.048 - "Stamp" defined.
NRS 370.052 - "Tobacco product package" defined.
NRS 370.054 - "Vapor product" defined.
NRS 370.055 - "Wholesale dealer" defined.
NRS 370.077 - Cigarette taxes are direct taxes upon consumer.
NRS 370.090 - Inventory required for wholesale dealer.
NRS 370.165 - Levy, rate and collection of tax.
NRS 370.175 - Unstamped cigarettes: Restriction on possession.
NRS 370.190 - Sale of revenue stamps by Department; payment for revenue stamps; regulations.
NRS 370.200 - Sale of cigarette revenue stamps by sheriff and city officers.
NRS 370.220 - Allowance of discounts for services rendered by dealers.
NRS 370.295 - Transportation of cigarettes: Invoices to accompany shipment.
NRS 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited.
NRS 370.315 - Sale of cigarettes in various packages.
NRS 370.321 - Duties of person who accepts order for delivery sale; civil penalties.
NRS 370.350 - Levy; amount; exemptions.
NRS 370.360 - Payment of tax; reports.
NRS 370.3715 - Adoption of regulations by Nevada Tax Commission.
NRS 370.372 - Determination of cost of cigarettes to wholesale dealer.
NRS 370.3725 - Selling price of wholesale dealer in certain circumstances.
NRS 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer.
NRS 370.3735 - Certain sales at wholesale exempted.
NRS 370.374 - Meeting lawful price of competitor.
NRS 370.376 - Contract in violation of provisions is void.
NRS 370.382 - Unlawful fraudulent acts; penalty.
NRS 370.390 - Penalty for violation of NRS 370.090 to 370.315, inclusive.
NRS 370.395 - Penalty for violation of NRS 370.321, 370.323 or 370.327.
NRS 370.400 - Penalty for violation of NRS 370.350 or 370.360.
NRS 370.405 - Unlawful sale or possession of contraband tobacco products; penalties.
NRS 370.410 - Penalty for exporting, importing or possessing contraband tobacco products.
NRS 370.413 - Authority to search for evidence of violation.
NRS 370.430 - Penalty for exportation of unstamped cigarettes to unauthorized persons.
NRS 370.447 - Required inventory for wholesale dealer.
NRS 370.460 - Unlawful to sell products on which tax is not paid.
NRS 370.465 - Monthly reports of wholesale dealers: Contents; accompaniment by tax owed.
NRS 370.470 - Invoices for certain products required.
NRS 370.480 - Records required of retail and wholesale dealers; period for retention.
NRS 370.490 - Allowance of credits.
NRS 370.500 - Remittance of tax; credit to State General Fund.
NRS 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony.
NRS 370.503 - Allowance of refund for certain taxes paid.
NRS 370.504 - Certification of excess amount collected; credit and refund.
NRS 370.5042 - Interest on overpayments; disallowance of interest.
NRS 370.5044 - Action for refund: Period for commencement; venue; waiver.
NRS 370.5046 - Allowance of interest in judgment for amount illegally collected.
NRS 370.5047 - Standing to recover.
NRS 370.5048 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 370.5049 - Cancellation of illegal determination.
NRS 370.510 - Regulations of Department.
NRS 370.520 - Indian rights unabridged.
NRS 370.523 - Civil penalties for certain violations; penalty for late payment of tax.
NRS 370.525 - Civil action for injunctive relief.
NRS 370.533 - "Cigarette" defined.
NRS 370.535 - "Cigarette rolling machine" defined.
NRS 370.537 - "Cigarette vending machine operator" defined.
NRS 370.539 - "Commission" defined.
NRS 370.541 - "Consumer" defined.
NRS 370.543 - "License" defined.
NRS 370.545 - "Licensee" defined.
NRS 370.547 - "Logistics company" defined.
NRS 370.549 - "Manufacturer" defined.
NRS 370.551 - "Other tobacco product" defined.
NRS 370.553 - "Place of business" defined.
NRS 370.555 - "Sale" and "to sell" defined.
NRS 370.557 - "Stamp" defined.
NRS 370.559 - "Tobacco retail dealer" defined.
NRS 370.561 - "Warehouse or distribution center" defined.
NRS 370.563 - "Wholesale dealer of cigarettes" defined.
NRS 370.565 - "Wholesale dealer of other tobacco products" defined.
NRS 370.567 - Required licensing.
NRS 370.569 - Exemptions from licensing requirements.
NRS 370.573 - Restrictions on issuance, maintenance and renewal of licenses.
NRS 370.575 - Application for license.
NRS 370.577 - Issuance of license to certain applicants without payment of fees.
NRS 370.579 - Contents of license.
NRS 370.583 - Signing, posting and transfer of license.
NRS 370.585 - Scope of license.
NRS 370.587 - Period of validity of license; renewal; fees.
NRS 370.589 - Wholesale dealers: Bond or other security.
NRS 370.591 - Counties, cities and towns may require business licenses.
NRS 370.595 - Suspension or revocation of license; civil penalties; powers and duties of Department.
NRS 370.597 - Procedure for suspension and revocation of license; regulations.
NRS 370.600 - Legislative findings.
NRS 370.610 - "Brand family" defined.
NRS 370.615 - "Cigarette" defined.
NRS 370.620 - "Directory" defined.
NRS 370.625 - "Distributor" defined.
NRS 370.630 - "Manufacturer of tobacco products" defined.
NRS 370.635 - "Master Settlement Agreement" defined.
NRS 370.640 - "Nonparticipating manufacturer" defined.
NRS 370.645 - "Participating manufacturer" defined.
NRS 370.650 - "Qualified escrow fund" defined.
NRS 370.655 - "Stamp" defined.
NRS 370.660 - "Units sold" defined.
NRS 370.663 - Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.
NRS 370.684 - Liability of importer for required escrow deposit and certain reports.
NRS 370.690 - Adoption of certain regulations by Department.
NRS 370.692 - Account for Tobacco Enforcement: Creation; administration; use.
NRS 370.695 - Unlawful acts; penalties; violation constitutes deceptive trade practice.
NRS 370.705 - Controlling provisions; invalidity and severability.