There is a newer version of the Nevada Revised Statutes
2014 Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
NRS 370.077 - Cigarette taxes are direct taxes upon consumer.
NV Rev Stat § 370.077 (2014) What's This?
All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.
(Added to NRS by 1977, 782)
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