Nevada Revised Statutes
Chapter 372A - Tax on Controlled Substances
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 come into its possession in the course of administering NRS 372A.060 to 372A.130, inclusive, with a full accounting to the Investigation Division of the Department of Public Safety.
2. The Investigation Division of the Department of Public Safety and every other law enforcement agency shall notify the Department of each person it discovers having possession of a controlled substance and the serial number of any stamps affixed.
(Added to NRS by 1987, 1739; A 2001, 2601; 2015, 2263)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 372A - Tax on Controlled Substances

NRS 372A.010 - Definitions.

NRS 372A.015 - "Cannabis" defined.

NRS 372A.020 - "Controlled substance" defined.

NRS 372A.030 - "Marijuana" defined.

NRS 372A.040 - "Sell" defined.

NRS 372A.050 - Department to adopt regulations.

NRS 372A.060 - Applicability; no immunity from criminal prosecution.

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.

NRS 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

NRS 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold.

NRS 372A.100 - Destruction of spoiled or unusable revenue stamps.

NRS 372A.110 - Deposit and allocation of taxes, fees and penalties collected.

NRS 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

NRS 372A.130 - Action to enjoin assessment or collection of tax, interest or penalty barred.

NRS 372A.200 - Definitions.

NRS 372A.205 - "Adult-use cannabis retail store" defined.

NRS 372A.207 - "Cannabis consumption lounge" defined.

NRS 372A.210 - "Cannabis cultivation facility" defined.

NRS 372A.220 - "Excise tax on cannabis" defined.

NRS 372A.247 - "Sales price" defined.

NRS 372A.250 - "Taxpayer" defined.

NRS 372A.260 - Applicability of chapter 360 of NRS.

NRS 372A.270 - Maintenance and availability of records of taxpayer; penalty.

NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations.

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.

NRS 372A.300 - Certification of excess amount collected; credit and refund.

NRS 372A.310 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

NRS 372A.320 - Interest on overpayments; disallowance of interest.

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.

NRS 372A.340 - Standing to file petition for judicial review; failure to file petition constitutes waiver.

NRS 372A.350 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

NRS 372A.360 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 372A.370 - Prohibited acts; penalty.

NRS 372A.380 - Remedies of State are cumulative.