2005 Nevada Revised Statutes - Chapter 370 — Tobacco: Licenses and Taxes; Supervision of Manufacturers
CHAPTER 370 - TOBACCO: LICENSES AND TAXES;SUPERVISION OF MANUFACTURERS
CIGARETTES
General Provisions
NRS 370.001 Definitions.
NRS 370.005 Basiccost of cigarettes defined.
NRS 370.010 Cigarettedefined.
NRS 370.013 Cigarettepackage defined.
NRS 370.015 Cigarettevending machine operator defined.
NRS 370.020 Consumerdefined.
NRS 370.025 Contrabandcigarettes defined.
NRS 370.027 Costto the wholesale dealer defined.
NRS 370.0275 Counterfeitcigarettes defined.
NRS 370.028 Counterfeitstamp defined.
NRS 370.0285 Deliverysale defined.
NRS 370.029 Deliveryservice defined.
NRS 370.0305 Licensedefined.
NRS 370.031 Licenseedefined.
NRS 370.0315 Manufacturerdefined.
NRS 370.032 Placeof business defined.
NRS 370.033 Retaildealer defined.
NRS 370.035 Saleand to sell defined.
NRS 370.037 Saleat wholesale defined.
NRS 370.042 Secretarydefined.
NRS 370.044 Shippingcontainer defined.
NRS 370.046 Shippingdocuments defined.
NRS 370.048 Stampdefined.
NRS 370.055 Wholesaledealer defined.
NRS 370.065 Authorizedsearches for unstamped cigarettes. [Replaced in revision by
NRS 370.070 Applicability.
NRS 370.0751 Impositionof excise tax on cigarettes by governing body of Indian reservation or colony.
NRS 370.077 Cigarettetaxes are direct taxes upon consumer.
Licenses; Tax; Administration
NRS 370.080 Requiredlicensing of wholesale dealers, retail dealers and manufacturers.
NRS 370.085 Maintenanceand distribution of list of licenses and licensees and of Indian tribes fromwhich Department does not collect tax.
NRS 370.090 Inventoryrequired for licensing as wholesale dealer.
NRS 370.095 Restrictionson issuance, maintenance and renewal of licenses.
NRS 370.100 Applicationfor license.
NRS 370.110 Issuanceof wholesale dealers license to certain applicants without payment of fees.
NRS 370.120 Contentsof license.
NRS 370.130 Signing,posting and transfer of license.
NRS 370.140 Scopeof license; prohibited sales and purchases.
NRS 370.150 Licensefees. [Effective through June 30, 2007.]
NRS 370.150 Licenses:Period of validity; renewal; fees. [Effective July 1, 2007.]
NRS 370.155 Wholesaledealers: Bond or other security.
NRS 370.160 Counties,cities and towns may require business licenses.
NRS 370.165 Levy,rate and collection of tax.
NRS 370.170 Revenuestamp to be affixed to each package or container of cigarettes.
NRS 370.175 Unstampedcigarettes: Restriction on possession; notice of certain shipments.
NRS 370.180 Designand printing of revenue stamps; identification of dealer on stamp; regulationsconcerning use of metered stamping machine.
NRS 370.190 Saleof revenue stamps by Department; payment for revenue stamps or metered machineimpressions; regulations.
NRS 370.193 Departmentto fix maximum amount of revenue stamps or metered machine impressions uponapplication by wholesale dealer.
NRS 370.195 Duedate for deferred payment owing for revenue stamps and metered machineimpressions; extension; conditions under which Department may suspend withoutnotice privilege to defer payment.
NRS 370.200 Saleof cigarette revenue stamps by sheriff and city officers.
NRS 370.210 Requirementsfor and restrictions on affixing stamps; handling of unstamped cigarettes for saleor distribution outside State.
NRS 370.220 Allowanceof discounts for services rendered by dealers.
NRS 370.230 Destructionof spoiled or unusable stamps upon written authorization of State Board ofExaminers.
NRS 370.235 Periodicreporting requirements for manufacturers and wholesale dealers.
NRS 370.240 Monthlyreports of dealers.
NRS 370.250 Suspensionor revocation of license: Powers and duties of Department.
NRS 370.255 Maintenanceand retention of records regarding certain transactions of wholesale dealers,retail dealers and manufacturers.
NRS 370.257 Accessto and confidentiality of records and reports; audit of records by Department.
NRS 370.260 Remittancesto Department; allocation and appropriation of remittances; monthly reports byDepartment.
NRS 370.270 Dutiesof retail dealers and vending machine operators; unlawful possession ofunstamped cigarettes; seizure, stamping and sale of unstamped cigarettes tolicensed wholesalers; seizure and sale of vending machines.
NRS 370.280 Taxrefunds.
NRS 370.290 Exemptionfor cigarettes exported from State; notice to Department of Taxation and stateof destination; penalty.
NRS 370.295 Transportationof cigarettes: Invoices to accompany shipment.
NRS 370.301 Transportationof unstamped cigarettes; inspection of vehicles for contraband cigarettes.
NRS 370.310 Saleor distribution of tax-free cigarettes by vending machine prohibited.
NRS 370.315 Saleof cigarettes in various packages.
Delivery Sales
NRS 370.321 Licensingand duties of person who accepts order for delivery sale.
NRS 370.323 Prerequisitesto mailing or shipment of cigarettes; requests for electronic mail addresses ofprospective purchasers.
NRS 370.325 Dutiesof person who causes mailing or shipment of cigarettes or who accepts order anddelivers cigarettes without using third-party delivery service.
NRS 370.327 Maintenanceand retention of monthly records.
NRS 370.329 Dutiesof delivery service under certain conditions.
Use Tax
NRS 370.350 Levy;amount; exemptions.
NRS 370.360 Paymentof tax; reports.
Sale of Cigarettes by Wholesale Dealer
NRS 370.371 Preventionof competition by wholesale dealer; purchase of cigarettes below cost by retaildealer; penalty; prima facie evidence.
NRS 370.3715 Adoptionof regulations by Executive Director.
NRS 370.372 Determinationof cost of cigarettes to wholesale dealer.
NRS 370.3725 Sellingprice of wholesale dealer in certain circumstances.
NRS 370.373 Saleby wholesale dealer of cigarettes bought from another wholesale dealer.
NRS 370.3735 Certainsales at wholesale exempted.
NRS 370.374 Meetinglawful price of competitor.
NRS 370.376 Contractin violation of provisions is void.
NRS 370.378 Actionto prevent, restrain or enjoin a violation or threatened violation ofprovisions; action for damages and costs.
NRS 370.379 Suspensionor revocation of license; reinstatement of license.
Penalties and Enforcement
NRS 370.380 Unlawfulacts regarding licenses, stamps or meters; unlawful possession of unstampedcigarettes; penalty.
NRS 370.382 Unlawfulfraudulent acts; penalty.
NRS 370.385 Prohibitedacts by wholesale or retail dealer; penalties; seizure and destruction ofcertain unlawfully stamped cigarettes.
NRS 370.390 Penaltyfor violation of NRS 370.080 to
NRS 370.395 Penaltyfor violation of NRS 370.321 to
NRS 370.400 Penaltyfor violation of NRS 370.350 or
NRS 370.405 Unlawfulto sell or possess counterfeit cigarettes; penalties.
NRS 370.410 Penaltyfor exporting, importing or possessing contraband cigarettes.
NRS 370.413 Authorityto search for evidence of violation.
NRS 370.415 Seizureand disposition of counterfeit stamps, contraband cigarettes and machinery usedto manufacture contraband cigarettes.
NRS 370.419 Forfeitureof property on premises of wholesale or retail dealer who commits certainfraudulent acts.
NRS 370.425 Civilpenalties for certain violations; penalty for late payment of tax.
NRS 370.430 Penaltyfor exportation of unstamped cigarettes to unauthorized persons.
OTHER PRODUCTS MADE FROM TOBACCO
NRS 370.440 Definitions.
NRS 370.445 Dealerslicense required; penalty.
NRS 370.450 Levy,rate and collection of tax; exemptions; retention of portion by dealer; penalty.
NRS 370.460 Unlawfulto sell products on which tax is not paid.
NRS 370.465 Monthlyreports of dealers: Contents; accompaniment by tax owed; penalties.
NRS 370.470 Invoicesfor certain products required.
NRS 370.480 Recordsrequired of retail and wholesale dealers; period for retention.
NRS 370.490 Allowanceof credits.
NRS 370.500 Remittanceof tax; credit to State General Fund.
NRS 370.501 Impositionand collection of tax by governing body of Indian reservation or colony.
NRS 370.503 Allowanceof refund for certain taxes paid.
MISCELLANEOUS PROVISIONS
NRS 370.505 Paymentto wholesale dealer for cigarettes and other tobacco products purchased byretail dealer: Time for payment; prohibition of and penalty for extension ofcredit; investigations and hearings.
NRS 370.510 Regulationsof Department.
NRS 370.515 Restrictionon collection by Department of tax for products sold on Indian reservation or colony.
NRS 370.520 Indianrights unabridged.
NRS 370.525 Civilaction for injunctive relief.
NRS 370.530 Enforcement:Authority of Attorney General and district attorneys; duty of peace officers.
SUPERVISION OF MANUFACTURERS OF TOBACCO PRODUCTS
NRS 370.600 Legislativefindings.
NRS 370.605 Definitions.
NRS 370.610 Brandfamily defined.
NRS 370.615 Cigarettedefined.
NRS 370.620 Directorydefined.
NRS 370.625 Distributordefined.
NRS 370.630 Manufacturerof tobacco products defined.
NRS 370.635 MasterSettlement Agreement defined.
NRS 370.640 Nonparticipatingmanufacturer defined.
NRS 370.645 Participatingmanufacturer defined.
NRS 370.650 Qualifiedescrow fund defined.
NRS 370.655 Stampdefined.
NRS 370.660 Unitssold defined.
NRS 370.665 Certificationby manufacturers: Execution and delivery; form and contents; supplementalcertification.
NRS 370.670 Certificationby manufacturers: Prerequisites to inclusion of brand family; maintenance ofcertain pertinent information.
NRS 370.675 Directoryof manufacturers and brand families: Duties of Department; judicial review ofexclusion from directory.
NRS 370.680 Nonparticipatingmanufacturers: Agent for service of process.
NRS 370.685 Submissionto Department, maintenance and use of certain information.
NRS 370.690 Adoptionof certain regulations by Department.
NRS 370.695 Unlawfulacts; penalties; violation constitutes deceptive trade practice.
NRS 370.700 Actionfor injunction or enforcement; recovery of costs; disgorgement of profits;remedies and penalties cumulative.
NRS 370.705 Controllingprovisions; invalidity and severability.
_________
CIGARETTES
General Provisions
NRS
(Added to NRS by 1977, 782; A 1983, 708; 1989, 1517;
NRS
(Added to NRS by 1989, 1514; A 1993, 2473)
NRS
[Part 1:192:1947; A 1951, 124](NRS A 1977, 782;1989, 1517)
NRS
(Added to NRS by
NRS
(Added to NRS by 1965, 1245; A 1977, 782;
NRS
[Part 1:192:1947; A 1951, 124](NRS A 1973, 1006;1977, 782)
NRS
1. Counterfeit cigarettes; or
2. Cigarettes:
(a) Exported from or imported into this State, ormailed, shipped, delivered, sold, exchanged, transported, distributed or heldfor distribution within the borders of this State by any person in violation ofany of the provisions of this chapter; or
(b) In any way held in the possession or constructivepossession of any person not authorized under this chapter to possess orconstructively possess the cigarettes.
(Added to NRS by 1973, 1005; A 1977, 782;
NRS
(Added to NRS by 1989, 1514; A 1993, 2473)
NRS
1. Bearing false manufacturing labels;
2. Bearing counterfeit stamps; or
3. Meeting any combination of the descriptionscontained in subsections 1 and 2.
(Added to NRS by
NRS
1. Falsely depicts a stamp approved by the Departmentor a tax stamp authorized pursuant to the laws of any other state governing thetaxation of cigarettes; or
2. Was not sold by the Department or its agents orpursuant to the laws of any other state governing the taxation of cigarettes.
(Added to NRS by
NRS
1. Delivery sale means any sale of cigarettes,whether the seller is located within or outside of the borders of this State,to a consumer in this State for which:
(a) The purchaser submits the order for the sale bymeans of a telephonic or other method of voice transmission, the mail or anyother delivery service, or the Internet or any other on-line service; or
(b) The cigarettes are delivered by mail or the use ofanother delivery service.
2. For the purpose of this section, any sale ofcigarettes to a natural person in this State who does not hold a currentlicense as a wholesale or retail dealer constitutes a sale to a consumer.
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
1. Manufactures, fabricates, assembles, processes orlabels a finished cigarette; or
2. Imports, whether directly or indirectly, a finishedcigarette into the United States for sale or distribution in this State.
(Added to NRS by
NRS
1. A wholesale dealer, any location from whichcigarettes are distributed or where cigarettes are warehoused, stored oraffixed with stamps; or
2. A retail dealer, any store, stand, outlet or otherlocation through which cigarettes are distributed or sold to a consumer.
(Added to NRS by
NRS
(Added to NRS by 1973, 1005; A 1977, 783;
NRS
1. To exchange, barter, possess or traffic in;
2. To solicit or receive an order for;
3. To keep or expose for sale;
4. To deliver for value;
5. To peddle;
6. To possess with intent to sell;
7. To transfer to anyone for sale or resale;
8. To possess or transport in contravention of theprovisions of NRS 370.001 to
9. To traffic in for any consideration, promised orobtained directly or indirectly; or
10. To procure or allow to be procured for any reason.
(Added to NRS by 1965, 1245; A 1977, 783; 1983, 708)
NRS
(Added to NRS by 1989, 1514)
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
1. Any person, whether located within or outside ofthe borders of this State, who:
(a) Brings, sends, or causes to be brought or sent intothis State any unstamped cigarettes purchased from the manufacturer or anotherwholesale dealer; and
(b) Stores, sells or otherwise disposes of thosecigarettes within the State.
2. Any person who manufactures or produces cigaretteswithin this State and who sells or distributes them within the State.
3. Any person, whether located within or outside ofthe borders of this State, who acquires cigarettes solely for the purpose ofbona fide resale to retail dealers in this State or to other persons in thisState for the purpose of resale only.
(Added to NRS by 1965, 1245; A 1977, 783; 1989, 1517;2005, 1192)
NRS
NRS
1. Commoncarriers while engaged in interstate commerce which sell or furnish cigaretteson their trains, buses or airplanes;
2. A personentering this state with a quantity of cigarettes for household or personal usewhich is exempt from federal import duty; and
3. A duty-freesales enterprise as defined in 19 U.S.C. 1555(b)(8)(D) that:
(a) Operatespursuant to the provisions of 19 U.S.C. 1555(b); and
(b) To the extent it sells cigarettes, only sellscigarettes that are duty-free merchandise as defined in 19 U.S.C. 1555(b)(8)(E).
[17:192:1947; 1943 NCL 6528.17] + [5:178:1953](NRSA 1983, 709; 1999,1667; 2001, 2135)
NRS
1. The governing body of an Indian reservation orIndian colony may impose an excise tax on any cigarettes sold on thereservation or colony.
2. If an excise tax is imposed, the governing body mayestablish procedures for collecting the excise tax from any cigarette dealerauthorized to do business on the reservation or colony.
(Added to NRS by 1977, 782)
NRS
(Added to NRS by 1977, 782)
Licenses; Tax; Administration
NRS
1. A person shall not engagein business as a wholesale dealer in the State of Nevada unless he firstsecures a license to engage in that activity from the Department.
2. A person shall not engage in business as a retaildealer in the State of Nevada unless he first secures a license to engage inthat activity from the Department.
3. A manufacturer shall not sell any cigarettes to awholesale dealer in the State of Nevada unless he first secures a license toengage in that activity from the Department.
4. A separate license is required to engage in each ofthe activities described in this section.
[2:192:1947; 1943 NCL 6528.02](NRS A 1973, 1006;1975, 1714; 1977, 783; 2005,1193)
NRS
1. Currently valid licenses and the identity of thelicensees holding those licenses; and
2. Indian tribes on whose reservations or coloniescigarettes or other products made from tobacco are sold and, pursuant to
TheDepartment shall update the list at least once each month.
(Added to NRS by
NRS
1. Each applicant for a wholesale dealers licensemust, and each person licensed as a wholesale dealer shall keep on hand at alltimes cigarettes of a wholesale value of at least $10,000.
2. The provisions of this section do not apply to anyperson who was a wholesale dealer on June 30, 1973.
[Part 4:192:1947; 1943 NCL 6528.04](NRS A 1973,1006; 1977, 784; 1991, 2280)
NRS
1. No license may be issued, maintained or renewed:
(a) If the applicant for the license or any combinationof persons directly or indirectly owning, in the aggregate, more than 10percent of the ownership interests if the applicant:
(1) Owes $500 or more in delinquent cigarettetaxes;
(2) Had a license as a manufacturer or as awholesale or retail dealer revoked by the Department within the past 2 years;
(3) Has been convicted of a crime relating tothe sale of stolen or counterfeit cigarettes or stamps or the receipt of stolencigarettes;
(4) Is a manufacturer who has:
(I) Imported any cigarettes into theUnited States in violation of 19 U.S.C. 1681a; or
(II) Imported or manufactured anycigarettes that do not fully comply with the Federal Cigarette Labeling andAdvertising Act, 15 U.S.C. 1331 et seq.; or
(5) Is a nonparticipating manufacturer who isnot in full compliance with subsection 2 of NRS370A.140.
(b) Unless the applicant for the license certifies inwriting, under penalty of perjury, that the applicant will comply fully withthe provisions of chapter 370A of NRS.
2. As used in this section:
(a) Manufacturer of tobacco products has the meaningascribed to it in NRS 370A.060.
(b) Nonparticipating manufacturer means anymanufacturer of tobacco products that is not a participating manufacturer.
(c) Participating manufacturer has the meaningascribed to it in NRS 370A.080.
(Added to NRS by
NRS
1. Be made to the Department on forms prescribed bythe Department.
2. Include the name and address of the applicant. Ifthe applicant is a firm, association or partnership, the application mustinclude the names and addresses of each of its members. If the applicant is acorporation, the application must include the names and addresses of thepresident, vice president, secretary and managing officer or officers.
3. Specify the location, by street and number, of theprincipal place of business of the applicant and of the premises for which thelicense is sought.
4. Specify any other information the Department mayrequire.
5. Except as otherwise provided in
6. Be accompanied by a certified copy of the certificaterequired by NRS 602.010 or any renewalcertificate required by NRS 602.035.
[Part 4:192:1947; 1943 NCL 6528.04](NRS A 1971,1165; 1975, 1714; 1977, 784;
NRS
[Part 10:192:1947; A 1951, 124](NRS A 1975, 1714;1977, 784)
NRS
1. The name of the person to whom it is issued. If thelicense is issued under a fictitious name, the license shall also set forth thename of each of the persons conducting the business under the fictitious name.
2. The location, by street and number, of the premisesfor which the license is issued.
[5:192:1947; 1943 NCL 6528.05]NRS A 1977, 784)
NRS
1. Sign his license or cause an authorizedrepresentative to sign it.
2. Post the license in a conspicuous place in thepremises for which it was issued.
Licensesissued under the provisions of this chapter are nontransferable, except thatupon prior written notice to the Department the location of the premises forwhich it was issued may be changed.
[6:192:1947; 1943 NCL 6528.06](NRS A 1965, 301;1971, 1165; 1975, 1714; 1977, 784)
NRS
1. A current license as a:
(a) Manufacturer authorizes the holder thereof to sellcigarettes anywhere within the borders of this State to a wholesale dealer whoholds a current license.
(b) Wholesale dealer authorizes the holder thereof to:
(1) Purchase cigarettes from any manufacturer orwholesale dealer who holds a current license; or
(2) Sell cigarettes anywhere within the bordersof this State to any Indian tribe listed by the Department pursuant to
(c) Retail dealer authorizes the holder thereof to:
(1) Purchase cigarettes from any wholesaledealer who holds a current license; or
(2) Sell cigarettes anywhere within the bordersof this State to any consumer.
2. No person who holds a current license as a:
(a) Manufacturer may sell cigarettes within the bordersof this State to any person other than a wholesale dealer who holds a currentlicense.
(b) Wholesale or retail dealer may purchase cigarettesfor sale within the borders of this State or sell cigarettes within the bordersof this State except as authorized pursuant to subsection 1.
[Part 9:192:1947; A 1949, 598; 1943 NCL 6528.09](NRS A 1965, 1246;
NRS
1. The Department shall not charge license fees for aretail cigarette dealers license.
2. An annual license fee of $150 shall be charged foreach wholesale cigarette dealers license. If any license, other than therenewal of a delinquent license, is issued at any time during the year otherthan on January 1, the licensee shall pay a proportionate part of the annualfee for the remainder of the year, but not less than 25 percent of the annual licensefee.
3. Wholesale cigarette dealers license fees are dueand payable on January 1 of each year. If the annual license fee is not paid byJanuary 15, the license is cancelled automatically.
4. A wholesale cigarette dealers license which iscancelled for nonpayment of the annual license fee may be renewed at any timeby the payment of the fee plus a 5 percent penalty thereon.
[7:192:1947; 1943 NCL 6528.07](NRS A 1977, 785)
NRS 370.150
1. Each license issued by the Department is valid onlyfor the calendar year for which it is issued, and must be renewed annually.
2. The Department shall not charge any license feesfor a manufacturers or retail dealers license.
3. An annual license fee of $150 must be charged foreach wholesale dealers license. If such a license is issued at any time duringthe year other than on January 1, except for the renewal of a delinquentlicense pursuant to subsection 5, the licensee shall pay a proportionate partof the annual fee for the remainder of the year, but not less than 25 percentof the annual license fee.
4. The fees for a wholesale dealers license are dueand payable on January 1 of each year. If the annual license fee is not paid byJanuary 15, the license is cancelled automatically.
5. A wholesale dealers license which is cancelled fornonpayment of the annual license fee may be renewed at any time by the paymentof the fee plus a 5 percent penalty thereon.
[7:192:1947; 1943 NCL 6528.07](NRS A 1977, 785;
NRS
1. Except as otherwise provided in this section, eachlicensed wholesale cigarette dealer shall furnish a bond executed by him asprincipal, and by a corporation qualified under the laws of this state assurety, payable to the State of Nevada and conditioned upon the payment of allexcise taxes required to be precollected by him under the provisions of thischapter. Each bond must be in a principal sum equal to the largest amount oftax precollected by the wholesale cigarette dealer in any quarter of thepreceding year, or if the information to establish that amount is not available,then in a sum required from a licensee operating under conditions deemedcomparable by the Department. No bond may be for less than $1,000. When cash ora savings certificate, certificate of deposit or investment certificate isused, the amount must be rounded up to the next larger integral multiple of$100.
2. Except as otherwise provided in this section, eachlicensed wholesale cigarette dealer who wishes to defer payment on the purchaseof revenue stamps or metered machine impressions shall furnish a bond executedby him as principal, and by a corporation qualified under the laws of thisstate as surety, payable to the State of Nevada and conditioned upon thepayment of all deferred payments for revenue stamps and metered machineimpressions. Each bond must be in a principal sum equal to the maximum amountof revenue stamps or metered machine impressions which the wholesale dealer mayhave unpaid at any time. No bond may be for less than $1,000. When cash or asavings certificate, certificate of deposit or investment certificate is used,the amount must be rounded up to the next larger integral multiple of $100.
3. In lieu of a bond a licensed wholesale cigarettedealer may deposit with the Department, under such terms as the Department mayprescribe, a like amount of lawful money of the United States or any other formof security authorized by NRS 100.065.If security is provided in the form of a savings certificate, certificate of depositor investment certificate, the certificate must state that the amount is unavailablefor withdrawal except upon order of the Department. The Department shalldeposit all cash and bonds of the United States or of the State of Nevadareceived pursuant to this subsection with the State Treasurer as custodian.
4. Upon application and a satisfactory showing, theDepartment may increase or decrease the amount of a bond required by subsection1 or 2, based on the amount of excise tax precollected or payments deferred,respectively, by the wholesale cigarette dealer.
5. The Department may waive the requirement of thebond required by subsection 1 or 2, whenever a licensed wholesale cigarettedealer has maintained a satisfactory record of payment of excise taxes ordeferred payments, respectively, for a period of 5 consecutive years.
(Added to NRS by 1961, 676; A 1967, 855; 1975, 1714;1977, 785; 1989, 1072, 2184, 2190)
NRS
[Part 9:192:1947; A 1949, 598; 1943 NCL 6528.09](NRS A 1973, 1006)
NRS
(Added to NRS by 1977, 782; A 1985, 470; 1987, 1789;1989, 2185, 2191; 1991, 287;
NRS
[Part 8:192:1947; A 1949, 598; 1951, 124; 1953,142](NRS A 1959, 116; 1961, 675; 1969, 1131; 1975, 1715; 1983, 709; 1985, 470)
NRS
1. Except as otherwise provided in subsection 2 or aregulation of the Department:
(a) No person, other than a wholesale dealer thatreceives unstamped cigarette packages directly from a person who holds acurrent permit to engage in business as a manufacturer or importer ofcigarettes issued pursuant to 26 U.S.C. 5713, may possess an unstampedcigarette package.
(b) Any person who ships unstamped cigarette packagesinto this State other than to a wholesale dealer who holds a current licenseshall first file with the Department a notice of that shipment.
2. Subsection 1 does not apply to any common orcontract carrier who is transporting cigarettes in compliance with theprovisions of NRS 370.295.
(Added to NRS by
NRS
1. The Department shall:
(a) Design suitable stamps for the purpose of thischapter which meet the requirements of this section; and
(b) From time to time, have as many revenue stampsprinted as may be required.
2. Each stampmust be designed to permit the identification of the dealer who affixed thestamp to a package or other container of cigarettes. The dealer must beidentified by a number or other mark on the stamp. The Department shallmaintain, for not less than 3 years after the date the stamp is provided to thedealer, a record of the information necessary to identify the dealer byexamining the stamp. Upon request, the Department shall provide to any personthe information maintained pursuant to this subsection.
3. The use of a metered stamping machine approved byand registered with the Department shall be subject to such regulations asprescribed by the Department.
[3:192:1947; A 1951, 124] + [Part 8:192:1947; A 1949,598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124](NRS A 1971, 1165;1975, 1715; 2001,2135)
NRS
1. The Department may sell Nevada cigarette revenuestamps to a licensed dealer. As payment for the stamps, the Department shalldeduct from the excise tax collected from the dealer the actual cost incurredby the Department for the stamps and for making the sale.
2. Payment for the revenue stamps or metered machineimpressions must be made at the time of purchase unless the wholesale dealerhas been authorized to defer payments by the Department. A wholesale dealer mayapply to the Department for authorization to defer payments for revenue stampsor metered machine impressions at any time.
3. The Department may provide by regulation forpayment of the tax by manufacturers without the use of stamps on gifts orsamples sent into Nevada when plainly marked Tax Paid.
[Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142]+ [Part 10:192:1947; A 1951, 124] + [10.1:192:1947; added 1951, 124](NRS A1971, 1165; 1975, 1715; 1977, 785; 1983, 320; 1989, 2185)
NRS
(Added to NRS by 1989, 2184)
NRS
1. The amount owing for revenue stamps and meteredmachine impressions for which payment was deferred in any calendar month is dueon or before the 25th day of the following calendar month. Payment must be madeby a remittance payable to the Department.
2. Upon request of the wholesale dealer for good causeshown, the Department may grant an extension of the due date of any deferredpayment for a period not exceeding 5 days.
3. The Department may suspend without prior notice theprivilege to defer payment for the purchase of revenue stamps and meteredmachine impressions or may reduce the maximum amount of revenue stamps ormetered machine impressions which the wholesale dealer may have unpaid at anytime if:
(a) The wholesale dealer fails to pay for stamps orimpressions at the times required by subsection 1;
(b) The bond or bonds required pursuant to
(c) The Department determines that any deferred paymentsare in jeopardy of not being paid.
(Added to NRS by 1989, 2184)
NRS
1. The Department is authorized to appoint the sheriffof any county and officers of incorporated cities to act as its agents in thesale of Nevada cigarette revenue stamps.
2. The sheriff and city officers shall:
(a) Serve as such agent without additionalcompensation; and
(b) On or before the last day of the month followingthe month in which the sale of cigarette stamps occurred, make a return of allreceipts collected from sales of cigarette revenue stamps to the Department,accompanied by a remittance payable to the order of the Department.
[Part 10:192:1947; A 1951, 124](NRS A 1957, 230;1965, 301; 1971, 1166; 1975, 1716)
NRS
1. A wholesale dealer whosestamping facilities are located within the borders of this State shall affixstamps to all applicable cigarette packages received at those stampingfacilities within 20 days after receipt. A wholesale dealer may set aside,without affixing stamps, only that part of the stock of the wholesale dealerthat is identified for sale or distribution outside of the borders of thisState. A wholesale dealer must identify any stock to be set aside pursuant tothis subsection within 20 days after the receipt of that stock.
2. A wholesale dealer may affix stamps only tocigarette packages that the wholesale dealer has received directly from aperson who holds a current permit to engage in business as a manufacturer orimporter of cigarettes issued pursuant to 26 U.S.C. 5713.
3. If a wholesale dealer maintains stocks of unstampedcigarette packages as authorized pursuant to subsection 1, those unstampedcigarette packages must be stored separately from stamped cigarette packagesand must not be transferred by the wholesale dealer to another facility of thewholesale dealer within the borders of this State or to any other person withinthe borders of this State.
4. A person shall not affix stamps to any cigarettepackages except upon the premises described in the license of a wholesaledealer or upon other premises where authorized by regulation.
[Part 8:192:1947; A 1949, 598; 1951, 124; 1953,142](NRS A 1973, 1006; 1977, 786; 1993, 2473;
NRS
[12:192:1947; A 1949, 598; 1951, 124; 1955, 360](NRSA 1961, 676; 1971, 1166; 1975, 1716; 1977, 786; 1983, 320; 1991, 2293;
NRS
[18.1:192:1947; added 1951, 124](NRS A 1971, 1166;1975, 1716)
NRS
1. The Department may adopt regulations establishing:
(a) Reporting requirements for manufacturers andwholesale dealers; and
(b) Procedures for the electronic submission of reportsrequired pursuant to any reporting requirements established under paragraph(a).
2. Any regulations adopted pursuant to subsection 1relating to reporting requirements for manufacturers must provide forsubmission to the Department periodic reports of:
(a) The quantity of cigarette packages that weredistributed or shipped to another manufacturer or to a wholesale dealer withinthe borders of this State during the reporting period, and the name and addressof each person to whom those products were distributed or shipped;
(b) The quantity of cigarette packages that weredistributed or shipped to another facility of the same manufacturer within theborders of this State during the reporting period; and
(c) The quantity of cigarette packages that weredistributed or shipped within the borders of this State to Indian tribes orinstrumentalities of the Federal Government during the reporting period, andthe name and address of each person to whom those products were distributed orshipped.
3. Any regulations adopted pursuant to subsection 1relating to reporting requirements for wholesale dealers must provide forsubmission to the Department periodic reports of:
(a) The inventory of stamped and unstamped cigarettepackages held by the wholesale dealer for sale or distribution within theborders of this State on hand at the beginning of the reporting period;
(b) The inventory of cigarette packages held by thewholesale dealer for sale or distribution outside of the borders of this Stateon hand at the beginning of the reporting period;
(c) The quantity of stamped cigarette packages held forsale or distribution within the borders of this State that were received by thewholesale dealer from another person during the reporting period, and the nameand address of each person from whom those products were received;
(d) The quantity of cigarette packages held for sale ordistribution outside of the borders of this State that were received by thewholesale dealer from another person during the reporting period, and the nameand address of each person from whom those products were received;
(e) The quantity of cigarette packages to which Nevadastamps were affixed that were distributed or shipped to another wholesaledealer or to a retail dealer within the borders of this State during thereporting period, and the name and address of each person to whom thoseproducts were distributed or shipped;
(f) The quantity of cigarette packages to which Nevadastamps were affixed that were distributed or shipped to another facility of thesame wholesale dealer within the borders of this State during the reportingperiod;
(g) The quantity of stamped cigarette packages thatwere distributed or shipped within the borders of this State to Indian tribesor instrumentalities of the Federal Government during the reporting period, andthe name and address of each person to whom those products were distributed orshipped;
(h) The quantity of cigarette packages held fordistribution outside of the borders of this State that were distributed orshipped outside of the borders of this State during the reporting period;
(i) The inventory of stamped and unstamped cigarettepackages held for sale or distribution within the borders of this State on handat the end of the reporting period;
(j) The inventory of cigarette packages held for saleor distribution outside of the borders of this State on hand at the end of thereporting period;
(k) The number of each type of stamp on hand at thebeginning of the reporting period;
(l) The number of each type of stamp purchased orreceived during the reporting period;
(m) The number of each type of stamp applied during thereporting period; and
(n) The number of each type of stamp on hand at the endof the reporting period.
4. Any reports required by regulations adoptedpursuant to subsection 1 must be:
(a) Submitted on forms provided by the Department; and
(b) Provided separately for each of the facilitiesoperated by the manufacturer or wholesale dealer.
5. In each report required by regulations adoptedpursuant to subsection 1, the information required must be itemized so as todisclose clearly:
(a) The quantities of stamped and unstamped cigarettesto which the report applies; and
(b) The brand and style of cigarettes to which thereport applies.
6. The reporting period for any reports required byregulations adopted pursuant to subsection 1 must be for a duration of not lessthan 1 month and not more than 3 months.
(Added to NRS by
NRS
1. Each dealer authorized to purchase or affixcigarette revenue stamps shall report to the Department:
(a) The inventory of all cigarettes in his possessionor control at the close of business on the last day of each month.
(b) The total value of all cigarette revenue stampsaffixed by him upon cigarette packages sold in or shipped into the State by himduring the preceding month.
2. The report must be made by the 25th day of themonth following shipments upon forms to be provided by the Department.
3. The dealermay be allowed 5 additional days to file his report, if he makes prior writtenapplication to the Department and the Department finds good cause forextension.
4. If, during the preceding month, the dealer affixedcigarette revenue stamps upon cigarette packages imported into the UnitedStates, he shall file with the report a copy of each certificate submittedpursuant to 19 U.S.C. 1681a(c) with regard to the cigarette packages.
[Part 15:192:1947; A 1949, 598; 1943 NCL 6528.15](NRS A 1971, 1166; 1975, 1716; 1977, 786; 1991, 2280;
NRS
1. If any dealer in cigarettes upon which aprecollected or advance tax is required to be paid fails to file any reportrequired pursuant to NRS 370.240 withthe Department or its agents on or before the date due, the Department maysuspend his license until the report is received and found to be correct.
2. The Department may temporarily suspend orpermanently revoke the license of any licensee for violating, or causing orpermitting to be violated, any of the provisions of
3. The Department shall permanently revoke the licenseof any licensee convicted of any felony pursuant to
[16.1:192:1947; added 1951, 124](NRS A 1965, 1246;1973, 1006; 1975, 1716; 1977, 786; 1983, 709;
NRS
1. Each:
(a) Wholesale dealer shall maintain copies of invoicesor equivalent documentation for each of its facilities for every transaction inwhich the wholesale dealer is the seller, purchaser, consignor, consignee orrecipient of cigarettes. The invoices or documentation must indicate the nameand address of the consignor, seller, purchaser or consignee, and the quantityby brand and style of the cigarettes involved in the transaction.
(b) Retail dealer shall maintain copies of invoices orequivalent documentation for every transaction in which the retail dealerreceives or purchases cigarettes at each of its facilities. The invoices ordocumentation must indicate the name and address of the wholesale dealer fromwhom, or the address of another facility of the same retail dealer from which,the cigarettes were received, and the quantity of each brand and style of thecigarettes received in the transaction.
(c) Manufacturer shall maintain copies of invoices orequivalent documentation for each of its facilities for every transaction inwhich the manufacturer is the seller, purchaser, consignor, consignee orrecipient of cigarettes. The invoices or documentation must indicate the nameand address of the consignor, seller, purchaser or consignee, and the quantityby brand and style of the cigarettes involved in the transaction.
2. The records required by this section must bepreserved on the premises described in the license of the manufacturer,wholesale dealer or retail dealer in such a manner as to ensure permanency andaccessibility for inspection at reasonable hours by authorized personnel of theDepartment. With the permission of the Department, manufacturers, wholesaledealers and retail dealers with multiple places of business may retaincentralized records, but shall transmit duplicates of the invoices or theequivalent documentation to each place of business within 24 hours after therequest of the Executive Director or his designee.
3. The records required by this section must beretained for not less than 3 years after the date of the transaction unless theDepartment authorizes, in writing, their earlier removal or destruction.
(Added to NRS by 1971, 1164; A 1973, 1007; 1975,1717; 1977, 786; 1993, 2473;
NRS
1. Each manufacturer,wholesale dealer and retail dealer shall provide to the Executive Director andhis designees and to the Secretary or his designee, upon request, access to allthe reports and records required by NRS370.001 to 370.430, inclusive. TheDepartment at its sole discretion may share the records and reports required bythose sections with law enforcement officials of the Federal Government, thisState, other states, Indian tribes or international authorities.
2. Except as otherwise provided in this subsection,the reports submitted by licensees pursuant to
3. The Department may audit the records of each dealerto determine whether the manufacturer, wholesale dealer or retail dealer hascomplied with the provisions of NRS 370.001to 370.430, inclusive.
(Added to NRS by 1971, 1164; A 1973, 1007; 1975,1717; 1977, 787; 1983, 709;
NRS
1. All taxes and license fees imposed by theprovisions of NRS 370.001 to
2. The Department shall:
(a) As compensation to the State for the costs ofcollecting the taxes and license fees, transmit each month the sum theLegislature specifies from the remittances made to it pursuant to subsection 1during the preceding month to the State Treasurer for deposit to the credit ofthe Department. The deposited money must be expended by the Department inaccordance with its work program.
(b) From the remittances made to it pursuant tosubsection 1 during the preceding month, less the amount transmitted pursuantto paragraph (a), transmit each month the portion of the tax which isequivalent to 35 mills per cigarette to the State Treasurer for deposit to thecredit of the Account for the Tax on Cigarettes in the State General Fund.
(c) Transmit the balance of the payments each month tothe State Treasurer for deposit in the Local Government Tax DistributionAccount created by NRS 360.660.
(d) Report to the State Controller monthly the amountof collections.
3. The money deposited pursuant to paragraph (c) ofsubsection 2 in the Local Government Tax Distribution Account is herebyappropriated to Carson City and to each of the counties in proportion totheir respective populations and must be credited to the respective accounts ofCarson City and each county.
[Part 15:192:1947; A 1949, 598; 1943 NCL 6528.15](NRS A 1961, 675; 1965, 1222; 1967, 1372; 1969, 234, 334, 1131; 1971,1166, 2087; 1975, 1717; 1981, 257, 286, 302; 1983, 390, 709, 1949; 1985, 471,1618; 1987, 1790; 1989, 312, 1921, 2185, 2189, 2191; 1991, 287; 1997, 3287;
NRS
1. Every retail dealer making a sale to a customershall, at the time of sale, see that each package, packet or container has theNevada cigarette revenue stamp or metered stamping machine indicia properlyaffixed.
2. Every cigarette vending machine operator placingcigarettes in his coin-operated cigarette vending machines for sale to theultimate consumers shall at the time of placing them in his machine see thateach package, packet or container has the Nevada cigarette revenue stamp ormetered stamping machine indicia properly affixed.
3. No unstamped packages, packets or containers ofcigarettes may lawfully be accepted or held in the possession of any person,except as authorized by law or regulation. For the purposes of this subsection,held in possession means:
(a) In the actual possession of the person; or
(b) In the constructive possession of the person whencigarettes are being transported or held for him or for his designee by anotherperson. Constructive possession is deemed to occur at the location of thecigarettes being transported or held.
4. Any cigarettes found in the possession of anyperson except a person authorized by law or regulation to possess them, whichdo not bear indicia of Nevada excise tax stamping, must be seized by theDepartment or any of its agents, and caused to be stamped by a licensedcigarette dealer, or confiscated and sold by the Department or its agents tothe highest bidder among the licensed wholesale dealers in this state after duenotice to all licensed Nevada wholesale dealers has been given by mail to theaddresses contained in the Departments records. If there is no bidder, or inthe opinion of the Department the quantity of the cigarettes is insufficient,or for any other reason such disposition would be impractical, the cigarettesmust be destroyed or disposed of as the Department may see fit. The proceeds ofall sales must be classed as revenues derived under the provisions of
5. Any cigarette vending machine in which unstampedcigarettes are found may be so seized and sold to the highest bidder.
[9.1:192:1947; added 1951, 124] + [13:192:1947; A1951, 124; 1955, 17](NRS A 1965, 1246; 1971, 1168; 1973, 1007; 1975, 1718;1977, 787; 1983, 711)
1. Upon proof satisfactory to the Department, refundsshall be allowed for the face value of the cigarette revenue stamp tax paid,less any discount previously allowed, upon cigarettes that are sold to:
(a) The United States Government for Army, Air Force,Navy or Marine Corps purposes and are shipped to a point within this state to aplace which has been lawfully ceded to the United States Government for Army,Air Force, Navy or Marine Corps purposes;
(b) Veterans hospitals for distribution or sale todisabled service or ex-servicemen interned therein, but not to civilians orcivilian employees;
(c) Any person if sold and delivered on an Indianreservation or colony where an excise tax has been imposed which is equal to orgreater than the rate of the cigarette tax imposed under this chapter; or
(d) An Indian if sold and delivered on an Indianreservation or colony where no excise tax has been imposed or the excise tax isless than the rate of the cigarette tax imposed under this chapter.
2. Upon proof satisfactory to the Department, refundsshall be allowed to cigarette dealers, or to manufacturers or theirrepresentatives, for the face value of the cigarette revenue stamp tax paid,less any discount previously allowed upon cigarettes destroyed because thecigarettes had become stale. Applications for refunds shall be submitted in anamount of not less than $15 and shall be accompanied by an affidavit of theapplicant setting forth:
(a) The number of packages of cigarettes destroyed forwhich refund is claimed;
(b) The date or dates on which the cigarettes weredestroyed and the place where destroyed;
(c) That the cigarettes were actually destroyed becausethey had become stale;
(d) By whom the cigarettes were destroyed; and
(e) Other information which the Department may require.
3. Upon proof satisfactory to the Department, refundsmay be allowed to licensed wholesale cigarette dealers for the face value ofthe cigarette metered machine stamp tax paid, less any discount previouslyallowed upon:
(a) The balance of unused stamps on the descendingregister of a cigarette meter machine destroyed by fire, if the cigarette metercounting positions can be determined by the manufacturer of the meter stampingmachine;
(b) Cigarettes which were stamped on their cartoncovers because of stamping machine failure to open the carton and stamp thecigarette packs; or
(c) Cigarettes which were not stamped but wereregistered on the machine as being stamped because of failure of the metercounters.
4. Any refund shall be paid as other claims againstthe State are paid.
[Part 14:192:1947; A 1949, 598; 1951, 124; 1953,101](NRS A 1959, 371; 1960, 1; 1965, 301; 1973, 1008; 1975, 1719; 1977, 788)
NRS
1. A wholesale dealer shall not export cigarettesunless they bear revenue stamps in accordance with
2. No cigarette revenue stamp tax is required on anycigarettes exported from Nevada by a wholesale dealer to a person authorized bythe state of destination to possess untaxed or unstamped cigarettes. Eachwholesale dealer may set aside such portion of his stock of cigarettes as isnot intended to be sold or given away in this state and it will not benecessary to affix Nevada cigarette revenue stamps or metered machineimpressions.
3. Every wholesale dealer shall, at the time ofshipping or delivering any unstamped cigarettes to a point outside of thisstate, make a duplicate invoice and transmit such duplicate invoice to theDepartment, at Carson City, not later than the 15th day of the following month.
4. Within 30 days after any wholesale dealer ships anyunstamped cigarettes to any destination outside Nevada, the dealer shall sendto the state of destination a written notice of the fact of such shipment andwhatever other information is required by such state.
5. If a wholesale dealer fails to comply with therequirements of this section, the Department may suspend or revoke his licenseor permit, as provided in subsection 2 of NRS370.250.
[Part 14:192:1947; A 1949, 598; 1951, 124; 1953,101](NRS A 1973, 1009; 1975, 1720)
NRS
(Added to NRS by 1973, 1005)
NRS
1. If any unstamped cigarettes are consigned to orpurchased by any person in this State, such purchaser or consignee must be aperson authorized by this chapter to possess unstamped cigarettes.
2. If invoices or delivery tickets for unstampedcigarettes are lacking, if the name or address of the consignee or purchaser isfalsified or if the purchaser or consignee is not authorized by this chapter topossess unstamped cigarettes, the cigarettes transported are subject to seizureand sale under the provisions of NRS 370.270.
3. Transportation of cigarettes through this Statefrom a point outside this State to a point in some other state is not aviolation of this section if the person transporting the cigarettes has in hispossession adequate invoices or delivery tickets which give the true name andaddress of the out-of-state seller or consignor and the out-of-state purchaseror consignee.
4. In any case where the Department, its dulyauthorized agent or any peace officer of the State has knowledge or reasonablegrounds to believe that any vehicle is transporting cigarettes in violation ofthis chapter, the Department, agent or peace officer may stop the vehicle andinspect it for contraband cigarettes.
(Added to NRS by 1973, 1005; A 1975, 1720;
NRS
[Part 14:192:1947; A 1949, 598; 1951, 124; 1953,101](NRS A 1973, 1009)
NRS
(Added to NRS by 1989, 2183)
Delivery Sales
NRS
1. A person shall not accept an order for a deliverysale unless the person first obtains a license as a retail dealer.
2. A person who accepts an order for a delivery saleshall comply with all of the requirements of this chapter and
(Added to NRS by
NRS
1. A person shall not cause the mailing or shipment ofcigarettes in connection with an order for a delivery sale unless the personaccepting the order first:
(a) Obtains from the prospective purchaser acertification which includes:
(1) Reliable confirmation that the purchaser isat least 18 years of age; and
(2) A statement signed by the prospectivepurchaser in writing and under penalty of perjury which:
(I) Certifies the prospective purchasersaddress and date of birth;
(II) Confirms that the prospectivepurchaser understands that signing another persons name to such certificationis illegal and that sales of cigarettes to children under 18 years of age areillegal under the laws of this State; and
(III) Confirms that the prospectivepurchaser desires to receive mailings from a tobacco company.
(b) Makes a good faith effort to verify the informationcontained in the certification provided by the prospective purchaser pursuantto paragraph (a) against any federal or commercially available databaseestablished for that purpose.
(c) Sends to the prospective purchaser, by electronicmail or other means, a notice which meets the requirements of subsection 2 andrequests confirmation that the order for the delivery sale was placed by theprospective purchaser.
(d) Receives from the prospective purchaserconfirmation, pursuant to the request described in paragraph (c), that suchperson placed the order for the delivery sale.
(e) Receives payment for the delivery sale from theprospective purchaser by a credit or debit card that has been issued in thatpurchasers name.
2. The notice required by paragraph (c) of subsection1 must include:
(a) A prominent and clearly legible statement that thesale of cigarettes to children under 18 years of age is illegal;
(b) A prominent and clearly legible statement that thesale of cigarettes is restricted to persons who provide verifiable proof of agein accordance with this section; and
(c) A prominent and clearly legible statement thatsales of cigarettes are taxable under this chapter, and an explanation of howthe tax has been or is to be paid with respect to the delivery sale.
3. Persons accepting orders for delivery sales mayrequest that prospective purchasers provide their electronic mail addresses.
(Added to NRS by
NRS
1. A person who causes the mailing or shipment ofcigarettes in connection with an order for a delivery sale shall:
(a) Use a method of mailing or shipping that obligatesthe delivery service to carry out the provisions of
(b) Provide to the delivery service retained to deliverthe delivery sale evidence that all taxes levied by this State with respect tothe delivery sale have been paid to this State; and
(c) Include as part of the shipping documents:
(1) A copy of the retail dealers licenseauthorizing the delivery sale; and
(2) A clear and conspicuous statement providingas follows:
DELIVERY SALE OF CIGARETTES: NEVADALAW PROHIBITS SHIPPING TO CHILDREN UNDER 18 YEARS OF AGE AND REQUIRES THEPAYMENT OF ALL APPLICABLE TAXES.
2. A person who accepts an order for a delivery saleand delivers the cigarettes without using a third-party delivery service shallcomply with all the requirements of NRS370.329 applicable to a delivery service.
(Added to NRS by
NRS
1. The name and address of the person to whom thedelivery sale was made; and
2. The quantity and brands of cigarettes that weresold in the delivery sale.
The recordsrequired by this section must be provided to the Department at the Departmentsrequest and must be retained for not less than 3 years after the date of theapplicable transaction unless the Department, in writing, authorizes therecords to be removed or destroyed at an earlier time.
(Added to NRS by
NRS
1. Except as otherwise provided in subsection 2, adelivery service shall:
(a) Before delivering a shipping container inconnection with a delivery sale:
(1) Ensure that the shipping documents includethe documents required by paragraph (c) of subsection 1 of
(2) Obtain the evidence required by paragraph(b) of subsection 1 of NRS 370.325regarding the cigarettes in the shipping container.
(b) When delivering a shipping container in connectionwith a delivery sale, require:
(1) The purchaser placing the order for thedelivery sale, or an adult designated by that purchaser, to sign to acceptdelivery of the shipping container; and
(2) Proof, in the form of valid identificationthat was issued by a governmental entity and bears a photograph of the personwho signs to accept delivery of the shipping container, demonstrating:
(I) That the person is either theaddressee or the adult designated by the addressee; and
(II) If the person appears to be under 27years of age, that the person is at least 18 years of age.
2. A delivery service is required to comply with theprovisions of subsection 1 only if the delivery service:
(a) Is obligated to do so under a method of shipping;
(b) Delivers any container pursuant to shippingdocuments containing the statement described in paragraph (c) of subsection 1of NRS 370.325; or
(c) Delivers any container that the delivery serviceotherwise has reason to know contains cigarettes sold pursuant to a deliverysale.
(Added to NRS by
Use Tax
NRS
1. Except as otherwise provided in subsection 3, a taxis hereby levied and imposed upon the use of cigarettes in this state.
2. The amount of the use tax is 40 mills percigarette.
3. The use tax does not apply where:
(a) Nevada cigarette revenue stamps have been affixedto cigarette packages as required by law.
(b) Tax exemption is provided for in this chapter.
[1:178:1953](NRS A 1959, 117; 1961, 676; 1969, 1132;1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287;
NRS
[2:178:1953](NRS A 1973, 1009; 1975, 1721)
Sale of Cigarettes by Wholesale Dealer
NRS
1. A wholesale dealer shall not engage in predatorypricing with intent to injure competitors or destroy or lessen competitionsubstantially by:
(a) Advertising, offering to sell or selling at wholesale,cigarettes at less than the cost to the wholesale dealer; or
(b) Offering any rebate or concession in price orgiving any rebate or concession in price in connection with the sale ofcigarettes.
2. A retail dealer shall not engage in predatorypricing with the intent to injure competitors or destroy or lessen competitionsubstantially by:
(a) Inducing, attempting to induce, procuring orattempting to procure the purchase of cigarettes at a price less than the costto the wholesale dealer; or
(b) Inducing, attempting to induce, procuring orattempting to procure any rebate or concession in connection with the purchaseof cigarettes.
3. A person who violates the provisions of thissection shall be punished by a fine of not more than $50 for each offense.
4. Evidence of:
(a) An advertisement, an offer to sell or the sale ofcigarettes by a wholesale dealer at less than the cost to him;
(b) An offer of a rebate in price, the giving of arebate in price, an offer of a concession or the giving of a concession inconnection with the sale of cigarettes; or
(c) The inducement, attempt to induce, procurement orattempt to procure the purchase of cigarettes at a price less than the cost tothe wholesale dealer,
is primafacie evidence of intent and likelihood to injure competition and to destroy orlessen competition substantially.
(Added to NRS by 1989, 1514; A 1993, 2473)
NRS
(Added to NRS by 1989, 1515; A 1993, 2474)
NRS
1. A fractional part of a cent amounting to 1/10 of 1cent or more in cost to the wholesale dealer per carton of 10 packages ofcigarettes must be rounded off to the next higher cent.
2. The invoice cost of cigarettes purchased at aforced sale, bankruptcy sale, closeout sale or other sale outside of theordinary channels of trade must not be used to justify a price lower than thereplacement cost of cigarettes to the wholesale dealer in the quantity lastpurchased through the ordinary channels of trade.
(Added to NRS by 1989, 1515; A 1993, 2474)
NRS
(Added to NRS by 1989, 1515)
NRS
(Added to NRS by 1989, 1515; A 1993, 2475)
NRS
1. As an isolated transaction and not in the usualcourse of business;
2. When cigarettes are advertised, offered for sale orsold in a bona fide clearance sale for the purpose of discontinuing trade inthe cigarettes, and the advertisement, offer to sell or sale states the reasontherefor and the quantity of cigarettes advertised, offered for sale or to besold;
3. When cigarettes are advertised, offered for sale orsold as imperfect or damaged and the advertising, offer to sell or sale statesthe reason therefor and the quantity of cigarettes advertised, offered for saleor to be sold;
4. When cigarettes are sold upon the final liquidationof a business; or
5. When cigarettes are advertised, offered for sale orsold by a fiduciary or other officer acting under the order or direction of acourt.
(Added to NRS by 1989, 1515)
NRS
1. A wholesale dealer may advertise, offer to sell orsell cigarettes at a price made in good faith to meet the lawful price of acompetitor who is rendering the same type of service and is selling the samearticle at cost to him as a wholesale dealer.
2. The price of cigarettes advertised, offered forsale or sold under an exception specified in NRS370.3735 or at a bankruptcy sale is not the price of a competitor for thepurposes of this section.
3. In the absence of proof of the price of acompetitor, the lowest cost to the wholesale dealer determined by a survey ofcosts that is made in accordance with recognized statistical andcost-accounting practices for a trade area shall be deemed the price of acompetitor.
(Added to NRS by 1989, 1516; A 1993, 2475)
NRS
(Added to NRS by 1989, 1516)
NRS
1. An action may be maintained in any court ofcompetent jurisdiction to prevent, restrain or enjoin a violation or threatenedviolation of any provision of NRS 370.371to 370.379, inclusive. An action may beinstituted by any person injured by a violation or threatened violation of
2. If no injunctive relief is sought or required, anyperson injured by a violation of the provisions of
(Added to NRS by 1989, 1516)
NRS
1. The Department may suspend or revoke the license ofa retail or wholesale dealer who violates the provisions of
2. The Department, upon a finding that the licenseehas failed to comply with any provision of NRS370.371 to 370.379, inclusive, orany regulation adopted by the Executive Director, shall, in the case of a firstoffender, suspend the license of the licensee for not less than 5 nor more than20 consecutive business days. If the Department finds the offender has beenguilty of willful and persistent violations, it may suspend for not more than 6months or revoke the persons license.
3. A person whose license has been revoked may applyto the Department at the end of 1 year for a reinstatement of his license. TheDepartment may reinstate the license if the Department determines that thelicensee will comply within the provisions of this chapter and the regulationsadopted by the Department.
4. A person whose license has been suspended orrevoked shall not sell cigarettes or permit cigarettes to be sold during theperiod of suspension or revocation on the premises occupied by him or uponother premises controlled by him. The expiration, transfer, surrender, continuance,renewal or extension of a license issued pursuant to this chapter does not baror abate any disciplinary proceedings or action.
(Added to NRS by 1989, 1517)
Penalties and Enforcement
NRS
1. It is unlawful for a person, with the intent todefraud the State:
(a) To alter, forge or counterfeit any license, stampor cigarette tax meter impression provided for in this chapter;
(b) To have in his possession any forged,counterfeited, spurious or altered license, stamp or cigarette tax meterimpression, with the intent to use the same, knowing or having reasonablegrounds to believe the same to be such;
(c) To have in his possession one or more cigarettestamps or cigarette tax meter impressions which he knows have been removed fromthe pieces of packages or packages of cigarettes to which they were affixed;
(d) To affix to any piece of a package or package ofcigarettes a stamp or cigarette tax meter impression which he knows has beenremoved from any other piece of a package or package of cigarettes; or
(e) To have in his possession for the purpose of salecigarettes which do not bear indicia of the State of Nevada excise tax stamping.Presence of the cigarettes in a cigarette vending machine is prima facieevidence of the purpose to sell.
2. A person who violates any of the provisions ofsubsection 1 is guilty of a category C felony and shall be punished as providedin NRS 193.130.
[3.1:192:1947; added 1951, 124](NRS A 1965, 1246;1967, 562; 1971, 1168; 1979, 1467; 1995, 1271;
NRS
1. It is unlawful for a person, with the intent todefraud the State:
(a) To fail to keep or make any record, return, reportor inventory, or keep or make any false or fraudulent record, return, report orinventory, required pursuant to NRS 370.080to 370.329, inclusive, or anyregulations adopted for the administration or enforcement of those provisions;
(b) To refuse to pay any tax imposed pursuant to
(c) To alter, forge or otherwise counterfeit any stamp;
(d) To sell or possess for the purpose of sale anycounterfeit stamp;
(e) To have in his possession any counterfeit stamp,with the intent to use the counterfeit stamp, knowing or having reasonablegrounds to believe the stamp to be a counterfeit stamp;
(f) To have in his possession any stamp which he knowshas been removed from any cigarette package to which it was affixed;
(g) To affix to any cigarette package a stamp which heknows has been removed from any other cigarette package; or
(h) To fail to comply with any requirement of
2. A person who violates any of the provisions ofsubsection 1 is guilty of a category C felony and shall be punished as providedin NRS 193.130.
(Added to NRS by
NRS
1. A wholesale or retail dealer shall not affix aNevada cigarette revenue stamp or a metered machine impression upon a package,carton, packet or other container of cigarettes which:
(a) Does not meet the requirements of the FederalCigarette Labeling and Advertising Act, 15 U.S.C. 1331 et seq., for theplacement of labels, warnings or any other information required by that Act tobe placed upon a container of cigarettes sold within the United States;
(b) Is labeled as for export only, U.S. tax exempt,for use outside the U.S. or with similar wording indicating that themanufacturer did not intend for the product to be sold in the United States;
(c) Has been altered by the unauthorized addition orremoval of wording, labels or warnings described in paragraph (a) or (b);
(d) Has been exported from the United States afterJanuary 1, 2000, and imported into the United States in violation of 26 U.S.C. 5754;
(e) Has beenimported into the United States in violation of 19 U.S.C. 1681a;
(f) Wasmanufactured, packaged or imported by a person who has not complied with 15U.S.C. 1335a with regard to the cigarettes;
(g) Violates afederal trademark or copyright law; or
(h) Violates any other federal statute or regulation orwith respect to which any federal statute or regulation has been violated.
2. A wholesale or retail dealer shall not:
(a) Affix Nevada cigarette revenue stamps or meteredmachine impressions on;
(b) Sell or distribute in this state; or
(c) Possess in this state with the intent to sell ordistribute in this state,
cigarettesmanufactured for export outside the United States.
3. The Department may impose a penalty on a wholesaleor retail dealer who violates subsection 1 or 2 as follows:
(a) For the first violation, a penalty of $5,000.
(b) For each subsequent violation, a penalty of$10,000.
4. Notwithstanding any other provision of law, theDepartment shall seize and destroy cigarettes upon which a revenue stamp ormetered machine impression was placed in violation of subsection 1 or 2.
5. As used in this section, cigarettes manufacturedfor export outside the United States means cigarettes contained in a packageor carton which indicates that the cigarettes are tax exempt and for use outsidethe United States.
(Added to NRS by
NRS
[Part 16:192:1947; 1943 NCL 6528.16](NRS A 1965,1247; 1967, 563; 1971, 1169;
NRS
1. Knowingly violates any of the provisions of
2. Knowingly and falsely submits a certificationpursuant to paragraph (a) of subsection 1 of NRS370.323 in the name of another person,
is guilty ofa category C felony and shall be punished as provided in
(Added to NRS by
NRS
1. Willfully fails, neglects or refuses to make anyreport required by NRS 370.350 or
2. Knowingly makes any false statement in any suchreport,
is guilty ofa misdemeanor.
[4:178:1953](NRS A 1967, 563; 1989, 1597)
NRS
1. It is unlawful for any person knowingly to sell orto possess for the purpose of sale any counterfeit cigarettes. The presence ofcounterfeit cigarettes in a cigarette vending machine is prima facie evidenceof the purpose to sell those cigarettes.
2. A person who violates any provision of subsection 1is guilty of:
(a) For the first offense involving less than 400cigarettes, a misdemeanor.
(b) For each subsequent offense involving less than 400cigarettes, a category D felony and shall be punished as provided in
(c) For the first offense involving 400 or morecigarettes, a gross misdemeanor.
(d) For each subsequent offense involving 400 or morecigarettes, a category C felony and shall be punished as provided in
(Added to NRS by
NRS
(Added to NRS by 1973, 1006; A
NRS
1. The facilities and records of any manufacturer,wholesale dealer or retail dealer; and
2. Any other place where they may have reason tobelieve contraband cigarettes are stored, warehoused or kept for sale.
(Added to NRS by 1965, 301; A 1975, 1714;
NRS
1. The Department, its agents, sheriffs within theirrespective counties and all other peace officers of the State of Nevada shallseize any counterfeit stamps and any contraband cigarettes and machinery usedto manufacture contraband cigarettes, found or located in the State of Nevada.
2. A sheriff or other peace officer who seizes stamps,cigarettes or machinery pursuant to this section shall provide writtennotification of the seizure to the Department not later than 5 working daysafter the seizure. The notification must include the reason for the seizure.
3. After consultation with the Department, the sheriffor other peace officer shall transmit the cigarettes to the Department if:
(a) The cigarettes, except for revenue stamps ormetered machine impressions being properly affixed as required by this chapter,comply with all state and federal statutes and regulations; and
(b) The Department approves the transmission of thecigarettes.
4. Upon receipt of the cigarettes, the Departmentshall dispose of the cigarettes as provided in subsection 4 of
5. The sheriff or other peace officer who seizes anystamps, cigarettes or machinery pursuant to this section shall:
(a) Destroy the stamps and machinery; and
(b) If he does not transmit the cigarettes to theDepartment, destroy the cigarettes.
(Added to NRS by 1973, 1005; A 1975, 1721;
NRS
1. Fails to keep or make any record, return, report orinventory required pursuant to NRS 370.080to 370.329, inclusive;
2. Keeps or makes any false or fraudulent record,return, report or inventory required pursuant to
3. Refuses to pay any tax imposed pursuant to
4. Attempts in any manner to evade or defeat therequirements of NRS 370.080 to
is subjectto forfeiture pursuant to NRS 179.1156to 179.119, inclusive.
(Added to NRS by
NRS
1. The Department may:
(a) Impose a civil penalty of $1,000 on any person whoknowingly:
(1) Omits, neglects or refuses to:
(I) Comply with any duty imposed upon himpursuant to the provisions of NRS 370.080to 370.315, inclusive; or
(II) Do or cause to be done any of thethings required pursuant to those provisions; or
(2) Does anything prohibited by the provisionsof NRS 370.080 to
(b) Impose on each person who violates any of theprovisions of NRS 370.321 to
(1) Not more than $1,000 for the firstviolation; and
(2) Not less than $1,000 nor more than $5,000for each subsequent violation.
2. Any person who fails to pay any tax imposedpursuant to the provisions of NRS 370.080to 370.329, inclusive, within the timeprescribed by law or regulation shall pay a penalty of 500 percent of the taxdue but unpaid, in addition to the tax.
(Added to NRS by
NRS
(Added to NRS by 1973, 1006; A 1977, 789)
OTHER PRODUCTS MADE FROM TOBACCO
NRS
1. Retail dealer means any person who is engaged inselling products made from tobacco, other than cigarettes, to customers.
2. Sale means any transfer, exchange, barter, gift,offer for sale, or distribution for consideration of products made fromtobacco, other than cigarettes.
3. Ultimate consumer means a person who purchases aproduct made from tobacco, other than cigarettes, for his household or personaluse and not for resale.
4. Wholesale dealer means any person who:
(a) Brings or causes to be brought into this Stateproducts made from tobacco, other than cigarettes, purchased from themanufacturer or a wholesale dealer and who stores, sells or otherwise disposesof those products within this State;
(b) Manufactures or produces products made fromtobacco, other than cigarettes, within this State and who sells or distributesthose products within this State to other wholesale dealers, retail dealers orultimate consumers; or
(c) Purchases products made from tobacco, other thancigarettes, solely for the purpose of bona fide resale to retail dealers or toother persons for the purpose of resale only.
5. Wholesale price means:
(a) Except as otherwise provided in paragraph (b), theestablished price for which a manufacturer sells a product made from tobacco,other than cigarettes, to a wholesale dealer before any discount or otherreduction is made.
(b) For a product made from tobacco, other thancigarettes, sold to a retail dealer or an ultimate consumer by a wholesaledealer described in paragraph (b) of subsection 4, the established price forwhich the product is sold to the retail dealer or ultimate consumer before anydiscount or other reduction is made.
(Added to NRS by 1983, 707; A 1991, 655, 2281; 1997,1504; 2001, 1595)
NRS
1. Except as otherwise provided in subsection 2, aperson shall not engage in the business of a wholesale dealer or retail dealerin this State unless he first obtains a license as a wholesale dealer or retaildealer from the Department. A person may be licensed as a wholesale dealer andas a retail dealer.
2. A person who wishes to engage in the business of aretail dealer is not required to obtain a license as a retail dealer pursuantto this section if he is licensed as a retail cigarette dealer pursuant to thischapter.
3. Any person who violates any of the provisions ofthis section is guilty of a misdemeanor.
(Added to NRS by 1997, 1503)
NRS
1. Except as otherwise provided in subsection 2, thereis hereby imposed upon the purchase or possession of products made fromtobacco, other than cigarettes, by a customer in this State a tax of 30 percentof the wholesale price of those products.
2. The provisions of subsection 1 do not apply tothose products which are:
(a) Shipped out of the State for sale and use outsidethe State; or
(b) Displayed or exhibited at a trade show, conventionor other exhibition in this State by a manufacturer or wholesale dealer who isnot licensed in this State.
3. This tax must be collected and paid by thewholesale dealer to the Department, in accordance with the provisions of
4. Any wholesale dealer who sells or distributes anyof those products without paying the tax provided for by this section is guiltyof a misdemeanor.
(Added to NRS by 1983, 707; A 1997, 1504;
NRS
(Added to NRS by 1983, 707; A
NRS
1. A wholesale dealer shall, not later than 20 daysafter the end of each month, submit to the Department a report on a formprescribed by the Department setting forth each sale of products made fromtobacco, other than cigarettes, that the wholesale dealer made during theprevious month.
2. Each report submitted pursuant to this section onor after August 20, 2001, must be accompanied by the tax owed pursuant to
3. The Department may impose a penalty on a wholesaledealer who violates any of the provisions of this section as follows:
(a) For the first violation within 7 years, a fine of$1,000.
(b) For a second violation within 7 years, a fine of$5,000.
(c) For a third or subsequent violation within 7 years,revocation of the license of the wholesale dealer.
(Added to NRS by 1997, 1504; A
NRS
1. The name and address of the manufacturer or wholesaledealer who is not licensed in this State;
2. The name and address of the wholesale dealer;
3. The date of the purchase; and
4. The quantity and wholesale price of those products.
(Added to NRS by 1983, 707; A 1997, 1505;
NRS
1. Every wholesale dealer must keep at his place ofbusiness complete and accurate records for that place of business, includingcopies of all invoices of products made from tobacco, other than cigarettes,which he holds, purchases and delivers, distributes or sells in this State. Allrecords must be preserved for at least 3 years after the date of purchase orafter the date of the last entry made on the record.
2. Every retail dealer shall keep at his place ofbusiness complete and accurate records for that place of business, includingcopies of all itemized invoices or purchases of such products purchased anddelivered from wholesale dealers. The invoices must show the name and addressof the wholesale dealer and the date of the purchase. All records must bepreserved for at least 3 years after the date of the purchase.
(Added to NRS by 1983, 708; A
NRS
1. The Department shall allow a credit of 30 percentof the wholesale price, less a discount of 0.5 percent for the servicesrendered in collecting the tax, for products made from tobacco, other thancigarettes, upon which the tax has been paid pursuant to
2. A credit must also be granted for any products madefrom tobacco, other than cigarettes, shipped from this State and destined forretail sale and consumption outside the State on which the tax has previouslybeen paid. A duplicate or copy of the invoice is required for proof of the saleoutside the State.
3. A wholesale dealer may claim a credit by filingwith the Department the proof required by this section. The claim must be madeon a form prescribed by the Department.
(Added to NRS by 1983, 708; A 1989, 1597;
NRS
1. All amounts of tax required to be paid to the Statepursuant to NRS 370.440 to
2. The Department shall deposit these payments withthe State Treasurer for credit to the Account for the Tax on Products Made FromTobacco, Other Than Cigarettes, in the State General Fund.
(Added to NRS by 1983, 708)
NRS
1. The governing body of an Indian reservation orIndian colony may impose an excise tax on any product made from tobacco, otherthan cigarettes, sold on the reservation or colony.
2. If an excise tax is imposed, the governing body mayestablish procedures for collecting the excise tax from any retail dealerauthorized to do business on the reservation or colony.
(Added to NRS by 1991, 655)
NRS
1. Upon proof satisfactory to the Department, a refundmust be allowed for the taxes paid pursuant to
(a) The United States Government for the purposes ofthe Army, Air Force, Navy or Marine Corps and are shipped to a point withinthis state to a place which has been lawfully ceded to the United StatesGovernment for the purposes of the Army, Air Force, Navy or Marine Corps;
(b) Veterans hospitals for distribution or sale todisabled servicemen or ex-servicemen interned therein, but not to civilians orcivilian employees;
(c) Any person if sold and delivered on an Indianreservation or colony where an excise tax has been imposed which is equal to orgreater than the rate of the tax imposed pursuant to
(d) An Indian if sold and delivered on an Indianreservation or colony where no excise tax has been imposed or the excise tax isless than the rate of the tax imposed pursuant to
2. Any refund must be paid as other claims against theState are paid.
(Added to NRS by 1991, 2280)
MISCELLANEOUS PROVISIONS
NRS
1. A retail dealer shall pay a wholesale dealer forall cigarettes and other tobacco products purchased from the wholesale dealer:
(a) If the cigarettes or other tobacco products weredelivered to the retail dealer on or after the 1st day of the month but beforethe 16th day of the month, on or before the 29th day of the same month; and
(b) If the cigarettes or other tobacco products weredelivered to the retail dealer on or after the 16th day of the month but beforethe 1st day of the next month, on or before the 14th day of the next month.
2. A wholesale dealer shall not extend credit orotherwise allow a retail dealer to violate the provisions of subsection 1.
3. The Department may impose a penalty on a wholesaledealer who violates the provision of subsection 2 as follows:
(a) For the first violation, a penalty of $500.
(b) For a second or subsequent violation, if paragraph(c) does not apply, a penalty of $1,000.
(c) For a third or subsequent violation within any12-month period, a penalty of $5,000 or suspension or revocation of the licenseof the wholesale dealer, or both.
4. Pursuant to a written complaint or upon its ownmotion, the Department shall investigate an alleged violation of subsection 2.The Department shall give notice to the alleged violator and conduct a hearing,if warranted by the investigation. The Department may assess a penalty pursuantto subsection 3, if it determines that the wholesale dealer violated theprovisions of subsection 2.
(Added to NRS by 1987, 1789; A 1989, 285)
NRS
1. Necessary regulations for the keeping of records toensure compliance with this chapter by persons dealing in both taxable andexempt cigarettes.
2. Regulations authorizing persons other than dealersto possess unstamped cigarettes.
3. Regulations relating to the licensing of wholesaledealers and retail dealers.
[Part 16:192:1947; 1943 NCL 6528.16](NRS A 1971,1165; 1975, 1714; 1977, 783; 1997, 1505)
NRS
1. The governing body of the reservation or colonyimposes an excise tax pursuant to NRS370.0751 or 370.501;
2. The excise tax imposed is equal to or greater thanthe tax imposed pursuant to this chapter; and
3. The governing body of the colony or reservationsubmits a copy of the ordinance imposing the excise tax to the Department.
(Added to NRS by 1991, 655)
NRS
(Added to NRS by 1973, 1006)(Substituted in revisionfor NRS 370.075)
NRS
1. Except as otherwise provided in subsection 2, aperson may institute a civil action in a court of competent jurisdiction forappropriate injunctive relief if the person:
(a) Sells, distributes or manufactures cigarettes; and
(b) Sustains direct economic or commercial injury as aresult of a violation of NRS 370.080 to
2. Nothing in this section authorizes an actionagainst this State, a political subdivision of this State, or an officer,employee or agency thereof.
(Added to NRS by
NRS
1. The Attorney General orthe district attorney of the proper county may investigate and prosecute anycivil or criminal violation of this chapter.
2. Sheriffs, within their counties, and all otherpeace officers of the State of Nevada shall, without further compensation,assist in the enforcement of this chapter.
[18:192:1947; 1943 NCL 6528.18](NRS A
SUPERVISION OF MANUFACTURERS OF TOBACCO PRODUCTS
NRS
1. Violations of the provisions of
2. The enactment of the procedural enhancements setforth in NRS 370.600 to
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
(Added to NRS by
NRS
1. A manufacturer of tobacco products whose cigarettesare sold in this State, whether or not directly or through a distributor,retailer or similar intermediary or intermediaries shall, not later than April30 of each year, execute and deliver to the Attorney General and theDepartment, on a form provided by the Department, a certification whichcertifies under penalty of perjury that, as of the date of that certification,the manufacturer of tobacco products is either:
(a) A participating manufacturer; or
(b) In full compliance with subsection 2 of
2. Except as otherwise provided in
(a) A participating manufacturer shall include in itscertification pursuant to this section a list of its brand families. Theparticipating manufacturer shall update that list at least 30 calendar daysbefore it adds to or modifies its brand families by executing and delivering asupplemental certification to the Attorney General and the Department.
(b) A nonparticipating manufacturer shall, in itscertification pursuant to this section:
(1) Include:
(I) A list of all of its brand familiesand the number of units sold for each brand family that were sold in the Stateduring the preceding calendar year; and
(II) A list of all of its brand familiesthat have been sold in the State at any time during the current calendar year;
(2) Indicate, by an asterisk, any brand familysold in the State during the preceding calendar year that is no longer beingsold in the State as of the date of the certification; and
(3) Identify, by name and address, any othermanufacturer of those brand families in the preceding or current calendar year.
Anonparticipating manufacturer shall update the information required by thisparagraph at least 30 calendar days before it adds to or modifies its brandfamilies by executing and delivering a supplemental certification to theAttorney General and the Department.
3. In addition to the requirements of subsection 2,the certification of a nonparticipating manufacturer pursuant to this sectionmust certify:
(a) That the nonparticipating manufacturer isregistered to do business in the State or has appointed a resident agent forservice of process and provided notice thereof as required by
(b) That the nonparticipating manufacturer has:
(1) Established and continues to maintain aqualified escrow fund; and
(2) Executed a qualified escrow agreementgoverning the qualified escrow fund that has been reviewed and approved by theAttorney General;
(c) That the nonparticipating manufacturer is in fullcompliance with chapter 370A of NRS and anyregulations adopted pursuant thereto;
(d) The name, address and telephone number of thefinancial institution where the nonparticipating manufacturer has establishedthe qualified escrow fund required pursuant to chapter370A of NRS and any regulations adopted pursuant thereto;
(e) The account number of that qualified escrow fundand any subaccount number for this State;
(f) The amount the nonparticipating manufacturer placedin that qualified escrow fund for cigarettes sold in the State during thepreceding calendar year, the date and amount of each such deposit, and suchevidence or verification as may be deemed necessary by the Department toconfirm the information required by this paragraph; and
(g) The amount and date of any withdrawal or transferof money the nonparticipating manufacturer made at any time from that qualifiedescrow fund or from any other qualified escrow fund into which it ever madeescrow payments pursuant to chapter 370A ofNRS and any regulations adopted pursuant thereto.
(Added to NRS by
NRS
1. Shall not include a brand family in itscertification pursuant to NRS 370.665unless, if the manufacturer is:
(a) A participating manufacturer, the manufactureraffirms that the brand family is to be deemed to be its cigarettes for thepurposes of calculating its payments under the Master Settlement Agreement forthe relevant year, in the volume and shares determined pursuant to the MasterSettlement Agreement; or
(b) A nonparticipating manufacturer, the manufactureraffirms that the brand family is to be deemed to be its cigarettes for thepurposes of chapter 370A of NRS.
Thissubsection must not be construed as limiting or otherwise affecting the rightof the State to maintain that a brand family constitutes cigarettes of adifferent manufacturer of tobacco products for the purposes of calculatingpayments under the Master Settlement Agreement or for the purposes of
2. Shall maintain all invoices and documentation ofsales, and any other information relied upon by the manufacturer for itscertification pursuant to NRS 370.665,for at least 5 years, unless the manufacturer is otherwise required by law tomaintain them for a greater period.
(Added to NRS by
NRS
1. The Department shall create and maintain on itsInternet website and otherwise make available for public inspection a directorythat lists, except as otherwise provided in NRS370.600 to 370.705, inclusive, allmanufacturers of tobacco products that have provided current and accuratecertifications conforming to the requirements of
(a) Shall not include or retain in the directory thename or brand families of any nonparticipating manufacturer that has failed toprovide the required certification or whose certification the Departmentdetermines is not in compliance with NRS370.600 to 370.705, inclusive,unless the Department has determined that the violation has been cured to itssatisfaction.
(b) Shall not include or retain in the directory amanufacturer of tobacco products or brand family if the Department concludes,for a nonparticipating manufacturer, that:
(1) Any escrow payment required pursuant to
(2) Any outstanding final judgment, includingany interest thereon, for a violation of chapter370A of NRS has not been fully satisfied for that manufacturer or brandfamily.
2. The Department shall update the directory asnecessary to correct mistakes and to add or remove a manufacturer of tobaccoproducts or brand family to keep the directory in conformity with therequirements of NRS 370.600 to
3. Any determination of the Department not to includein or to remove from the directory a manufacturer of tobacco products or brandfamily is a final decision for the purposes of judicial review.
(Added to NRS by
NRS
1. Any nonresident or foreign nonparticipatingmanufacturer that has not registered to do business in the State as a foreigncorporation or other business entity must, as a condition precedent to havingits brand families included or retained in the directory, appoint andcontinually engage without interruption the services of an agent in this Stateto act as its agent for the service of process on whom all process, in anyaction or proceeding against it concerning or arising out of the enforcement ofthis chapter, may be served in any manner authorized by law. Such service constituteslegal and valid service of process on the nonparticipating manufacturer. Thenonparticipating manufacturer shall provide the name, address, phone number andproof of the appointment and availability of such agent to, and to thesatisfaction of, the Attorney General and the Department.
2. A nonparticipating manufacturer shall providenotice to the Attorney General and the Department at least 30 calendar daysbefore the termination of the authority of an agent appointed pursuant to thissection and shall provide proof to the satisfaction of the Attorney General andthe Department of the appointment of a new agent not less than 5 calendar daysbefore the termination of appointment of an existing agent. If an agentterminates his appointment as an agent, the nonparticipating manufacturer shallnotify the Attorney General and the Department of that termination within 5calendar days and include with that notification proof to the satisfaction ofthe Attorney General and the Department of the appointment of a new agent.
3. Any nonparticipating manufacturer whose cigarettesare sold in this State and who has not appointed and engaged an agent asrequired by this section shall be deemed to have appointed the Secretary ofState as an agent and may be proceeded against in courts of this State byservice of process upon the Secretary of State, except that the appointment ofthe Secretary of State as an agent does not satisfy the condition precedent forhaving the brand families of the nonparticipating manufacturer included orretained in the directory.
(Added to NRS by
NRS
1. Not later than 20 calendar days after the end ofeach calendar quarter, and more frequently if so directed by the Department,each distributor shall submit such information as the Department requires tofacilitate compliance with the provisions of NRS370.600 to 370.705, inclusive,including, without limitation, a list by brand family of the total number ofcigarettes or, in the case of roll-your-own tobacco, the equivalent unitcount, for which the distributor affixed stamps during the previous calendarquarter or otherwise paid the tax due for those cigarettes. The distributorshall maintain for at least 5 years, and make available to the Department, allinvoices and documentation of sales of all cigarettes of nonparticipatingmanufacturers and any other information relied upon in reporting to theDepartment.
2. The Department may disclose to the Attorney Generalany information received pursuant to NRS370.600 to 370.705, inclusive, andrequested by the Attorney General for purposes of determining compliance withand enforcing the provisions of NRS 370.600to 370.705, inclusive. The Departmentand Attorney General shall share with each other the information receivedpursuant to the provisions of NRS 370.600to 370.705, inclusive, and may sharesuch information with other federal, state or local agencies only for purposesof enforcement of those provisions, the provisions of
3. The Department may require at any time from anonparticipating manufacturer proof, from the financial institution in whichthat manufacturer has established a qualified escrow fund for the purpose ofcompliance with chapter 370A of NRS, of theamount of money in that fund, exclusive of interest, the amount and date ofeach deposit to that fund, and the amount and date of each withdrawal from thatfund.
4. In addition to the information otherwise requiredto be submitted pursuant to NRS 370.600to 370.705, inclusive, the Departmentmay require a distributor or manufacturer of tobacco products to submit anyadditional information, including, without limitation, samples of the packagingor labeling of each brand family, as is necessary to enable the Department todetermine whether a manufacturer of tobacco products is in compliance with theprovisions of NRS 370.600 to
5. Every distributor shall provide to the Departmentand update as necessary an electronic mail address for receiving anynotifications required to carry out NRS370.600 to 370.705, inclusive.
(Added to NRS by
NRS
1. To promote compliance with the provisions of
2. The Department may adopt such regulations as itdeems necessary to carry out the provisions of
(Added to NRS by
NRS
1. It is unlawful for any person to:
(a) Affix a stamp to a package or other container ofcigarettes of a manufacturer of tobacco products or brand family which is notincluded in the directory; or
(b) Sell, or offer or possess for sale, in this Statecigarettes of a manufacturer of tobacco products or brand family not includedin the directory.
2. A person who violates any provision of subsection 1is guilty of a gross misdemeanor.
3. In addition to any other penalty authorized by law,the Department may impose on each person who violates any provision ofsubsection 1 a civil penalty for each such violation of not more than $5,000 or500 percent of the retail value of the cigarettes involved in the violation,whichever is greater.
4. Any violation of subsection 1 constitutes adeceptive trade practice for the purposes of NRS598.0903 to 598.0999, inclusive.
5. For the purposes of this section, each stamp affixedto and each sale or offer to sell cigarettes in violation of subsection 1constitutes a separate violation.
(Added to NRS by
NRS
1. The Attorney General, on behalf of the Department,may bring an action in the district court of this State to:
(a) Enjoin any threatened or actual violation of theprovisions of NRS 370.600 to
(b) Enforce any of the provisions of
2. In any action brought by the State to enforce theprovisions of NRS 370.600 to
3. If a court determines that a person has violatedany provision of NRS 370.600 to
4. The remedies and penalties provided in
(Added to NRS by
NRS
1. If a court of competent jurisdiction finds that theprovisions of NRS 370.600 to
2. If any section, subsection, subdivision, paragraph,sentence, clause or phrase of NRS 370.600to 370.705, inclusive, causes
3. If any section, subsection, subdivision, paragraph,sentence, clause or phrase of NRS 370.600to 370.705, inclusive, is for any reasonheld to be invalid, unlawful or unconstitutional, that decision shall be deemednot to affect the validity of the remaining portions of
(Added to NRS by
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