2005 Nevada Revised Statutes - Chapter 372A — Tax on Controlled Substances

CHAPTER 372A - TAX ON CONTROLLEDSUBSTANCES

NRS 372A.010 Definitions.

NRS 372A.020 Controlledsubstance defined.

NRS 372A.030 Marijuanadefined.

NRS 372A.040 Selldefined.

NRS 372A.050 Departmentto adopt regulations.

NRS 372A.060 Applicabilityof chapter; no immunity from criminal prosecution.

NRS 372A.070 Registrationwith Department as dealer; payment and calculation of tax; identifyinginformation in tax return; civil penalty; action for enforcement.

NRS 372A.080 Informationand records concerning dealer confidential; limitations on use andadmissibility of information; penalty for disclosure.

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

NRS 372A.100 Destructionof spoiled or unusable revenue stamps.

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

NRS 372A.120 Deliveryof controlled substances obtained by Department; law enforcement agency tonotify Department concerning person having possession of controlled substance.

NRS 372A.130 Actionto enjoin assessment or collection of tax, interest or penalty barred.

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NRS 372A.010 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS372A.020, 372A.030 and 372A.040 have the meanings ascribed tothem in those sections.

(Added to NRS by 1987, 1737)

NRS 372A.020 Controlledsubstance defined. Controlled substanceincludes:

1. A drug, substance or immediate precursor listed inschedules I to V, inclusive, of the regulations adopted by the State Board ofPharmacy; and

2. A substance which:

(a) Was manufactured by a person who at the time wasnot currently registered with the Secretary of Health and Human Services; and

(b) Is an imitation of or intended for use as asubstitute for a substance described in subsection 1.

(Added to NRS by 1987, 1737)

NRS 372A.030 Marijuanadefined. Marijuana has the meaning ascribedto it in NRS 453.096.

(Added to NRS by 1987, 1737)

NRS 372A.040 Selldefined. Sell includes exchange, barter,solicitation or receipt of an order, transfer to another for sale or resale,possession or transportation in contravention of this chapter and any othertransfer for any consideration or a promise, obtained directly or indirectly.

(Added to NRS by 1987, 1737)

NRS 372A.050 Departmentto adopt regulations. The Department shalladopt all necessary regulations to carry out the provisions of this chapter.

(Added to NRS by 1987, 1737)

NRS 372A.060 Applicabilityof chapter; no immunity from criminal prosecution.

1. This chapter does not apply to any person who is registeredor exempt from registration pursuant to NRS453.226 or any other person who is lawfully in possession of a controlledsubstance.

2. Compliance with this chapter does not immunize aperson from criminal prosecution for the violation of any other provision oflaw.

(Added to NRS by 1987, 1737)

NRS 372A.070 Registrationwith Department as dealer; payment and calculation of tax; identifyinginformation in tax return; civil penalty; action for enforcement.

1. A person shall not sell, offer to sell or possesswith the intent to sell a controlled substance unless he first:

(a) Registers with the Department as a dealer incontrolled substances and pays an annual fee of $250; and

(b) Pays a tax on:

(1) Each gram of marijuana, or portion thereof,of $100;

(2) Each gram of any other controlled substance,or portion thereof, of $1,000; and

(3) Each 50 dosage units of a controlledsubstance that is not sold by weight, or portion thereof, of $2,000.

2. For the purpose of calculating the tax imposed bysubparagraphs (1) and (2) of paragraph (b) of subsection 1, the controlledsubstance must be measured by the weight of the substance in the dealerspossession, including the weight of any material, compound, mixture orpreparation that is added to the controlled substance.

3. The Department shall not require a registereddealer to give his name, address, social security number or other identifyinginformation on any return submitted with the tax.

4. Any person who violates subsection 1 is subject toa civil penalty of 100 percent of the tax in addition to the tax imposed bysubsection 1. Any civil penalty imposed pursuant to this subsection must becollected as part of the tax.

5. The district attorney of any county in which adealer resides may institute and conduct the prosecution of any action forviolation of subsection 1.

6. Property forfeited or subject to forfeiturepursuant to NRS 453.301 must not be usedto satisfy a fee, tax or penalty imposed by this section.

(Added to NRS by 1987, 1738; A 1989, 814)

NRS 372A.080 Informationand records concerning dealer confidential; limitations on use and admissibilityof information; penalty for disclosure.

1. All information which is submitted to theDepartment by or on behalf of a dealer in controlled substances pursuant tothis chapter and all records of the Department which contain the name, addressor any other identifying information concerning a dealer are confidential.

2. No criminal prosecution may be initiated on thebasis of:

(a) Information which was submitted to the Department;or

(b) Evidence derived from information submitted to theDepartment, pursuant to this chapter or any regulation adopted pursuantthereto.

3. No information described in paragraph (a) or (b) ofsubsection 2 is admissible in a criminal prosecution, unless the prosecutionshows that the information:

(a) Was independently discovered; or

(b) Inevitably would have been discovered based onindependent information.

4. This section does not prohibit the Department frompublishing statistics that do not disclose the identity of a dealer or thecontents of a particular return or report submitted to the Department by adealer.

5. Any person who releases or reveals confidentialinformation in violation of this section is guilty of a gross misdemeanor.

(Added to NRS by 1987, 1738)

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

1. The Department shall:

(a) Design suitable stamps for the purpose of thischapter.

(b) Have as many stamps printed as may be required.

(c) Sell the stamps to dealers in controlled substanceswho are registered.

2. The stamps must be serially numbered and theDepartment shall maintain a record of the number of each stamp with the name ofthe dealer to whom it was sold.

(Added to NRS by 1987, 1738)

NRS 372A.100 Destructionof spoiled or unusable revenue stamps. Upon thewritten authorization of the State Board of Examiners, any spoiled or unusablestamps in the possession of the Department may be destroyed. The writtenauthorization of the State Board of Examiners must set forth the number,denomination and face value of the stamps.

(Added to NRS by 1987, 1739)

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

1. All taxes and fees collected by the Departmentpursuant to this chapter, after deducting the actual cost of producing thestamps and administering this chapter, must be deposited with the StateTreasurer for credit to the State General Fund and accounted for separately.

2. The Governor or his designee shall administer themoney credited to the State General Fund pursuant to subsection 1. The moneymay be expended only for grants to county and city law enforcement agencies forthe enforcement of chapter 453 of NRS.

3. Any civil penalty collected by a district attorneypursuant to NRS 372A.070 must bedeposited in the county treasury for the purposes of law enforcement andconducting criminal prosecutions.

(Added to NRS by 1987, 1739; A 1989, 814)

NRS 372A.120 Deliveryof controlled substances obtained by Department; law enforcement agency tonotify Department concerning person having possession of controlled substance.

1. The Department shall immediately deliver anycontrolled substances which come into its possession in the course ofadministering this chapter, with a full accounting to the InvestigationDivision of the Department of Public Safety.

2. The Investigation Division of the Department ofPublic Safety and every other law enforcement agency shall notify theDepartment of each person it discovers having possession of a controlledsubstance and the serial number of any stamps affixed.

(Added to NRS by 1987, 1739; A 2001, 2601)

NRS 372A.130 Actionto enjoin assessment or collection of tax, interest or penalty barred. No person may bring suit to enjoin the assessment orcollection of any taxes, interest or civil penalties imposed by this chapter.

(Added to NRS by 1987, 1739)

 

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