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NRS 372A.010 - Definitions. - As used in this chapter, unless the context otherwise requires,...
NRS 372A.015 - "Cannabis" defined. - "Cannabis" has the meaning ascribed to it in NRS 678A.085....
NRS 372A.020 - "Controlled substance" defined. - "Controlled substance" includes: 1. A drug, substance or immediate precursor...
NRS 372A.030 - "Marijuana" defined. - Expired by limitation. (See chapter 595, Statutes of Nevada 2019,...
NRS 372A.040 - "Sell" defined. - "Sell" includes exchange, barter, solicitation or receipt of an order,...
NRS 372A.050 - Department to adopt regulations. - The Department shall adopt all necessary regulations to carry out...
NRS 372A.060 - Applicability; no immunity from criminal prosecution. - 1. The provisions of NRS 372A.060 to 372A.130, inclusive, do...
NRS 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement. - 1. A person shall not sell, offer to sell or...
NRS 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure. - 1. Except as otherwise provided in NRS 239.0115, all information...
NRS 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold. - 1. The Department shall: (a) Design suitable stamps for the...
NRS 372A.100 - Destruction of spoiled or unusable revenue stamps. - Upon the written authorization of the State Board of Examiners,...
NRS 372A.110 - Deposit and allocation of taxes, fees and penalties collected. - 1. All taxes and fees collected by the Department pursuant...
NRS 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance. - 1. The Department shall immediately deliver any controlled substances which...
NRS 372A.130 - Action to enjoin assessment or collection of tax, interest or penalty barred. - No person may bring suit to enjoin the assessment or...
NRS 372A.200 - Definitions. - As used in NRS 372A.200 to 372A.380, inclusive, unless the...
NRS 372A.205 - "Adult-use cannabis retail store" defined. - "Adult-use cannabis retail store" has the meaning ascribed to it...
NRS 372A.207 - "Cannabis consumption lounge" defined. - "Cannabis consumption lounge" has the meaning ascribed to it in...
NRS 372A.210 - "Cannabis cultivation facility" defined. - "Cannabis cultivation facility" has the meaning ascribed to it in...
NRS 372A.220 - "Excise tax on cannabis" defined. - "Excise tax on cannabis" means any of the excise taxes...
NRS 372A.247 - "Sales price" defined. - 1. "Sales price" means the total amount for which tangible...
NRS 372A.250 - "Taxpayer" defined. - "Taxpayer" means a: 1. Cannabis cultivation facility; 2. Adult-use cannabis...
NRS 372A.260 - Applicability of chapter 360 of NRS. - The provisions of chapter 360 of NRS relating to the...
NRS 372A.270 - Maintenance and availability of records of taxpayer; penalty. - 1. Each person responsible for maintaining the records of a...
NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State. - 1. To verify the accuracy of any return filed by...
NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations. - 1. Each cannabis cultivation facility shall submit a report to...
NRS 372A.290 - Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations. - 1. An excise tax is hereby imposed on each wholesale...
NRS 372A.300 - Certification of excess amount collected; credit and refund. - If the Department determines that the excise tax on cannabis...
NRS 372A.310 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. - 1. Except as otherwise provided in NRS 360.235 and 360.395:...
NRS 372A.320 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in subsection 2, NRS 360.320...
NRS 372A.330 - Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review. - 1. Within 30 days after rejecting a claim for refund...
NRS 372A.340 - Standing to file petition for judicial review; failure to file petition constitutes waiver. - 1. A proceeding for judicial review of a decision of...
NRS 372A.350 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected. - 1. If judgment is rendered for the claimant in a...
NRS 372A.360 - 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 372A.370 - Prohibited acts; penalty. - 1. A person shall not, with intent to defraud the...
NRS 372A.380 - Remedies of State are cumulative. - The remedies of the State provided for in NRS 372A.200...