There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
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CIGARETTES
General Provisions
- NRS 370.001 Definitions.
- NRS 370.005 "Basic cost of cigarettes" defined.
- NRS 370.010 "Cigarette" defined.
- NRS 370.013 "Cigarette package" defined.
- NRS 370.015 "Cigarette vending machine operator" defined.
- NRS 370.020 "Consumer" defined.
- NRS 370.025 "Contraband tobacco products" defined.
- NRS 370.027 "Cost to the wholesale dealer" defined.
- NRS 370.0275 "Counterfeit cigarettes" defined.
- NRS 370.028 "Counterfeit stamp" defined.
- NRS 370.0285 "Delivery sale" defined.
- NRS 370.029 "Delivery service" defined.
- NRS 370.0305 "License" defined.
- NRS 370.031 "Licensee" defined.
- NRS 370.0315 "Manufacturer" defined.
- NRS 370.0317 "Other counterfeit tobacco product" defined.
- NRS 370.0318 "Other tobacco product" defined.
- NRS 370.032 "Place of business" defined.
- NRS 370.033 "Retail dealer" defined.
- NRS 370.035 "Sale" and "to sell" defined.
- NRS 370.037 "Sale at wholesale" defined.
- NRS 370.042 "Secretary" defined.
- NRS 370.044 "Shipping container" defined. [Repealed.]
- NRS 370.046 "Shipping documents" defined. [Repealed.]
- NRS 370.048 "Stamp" defined.
- NRS 370.052 "Tobacco product package" defined.
- NRS 370.055 "Wholesale dealer" defined.
- NRS 370.070 Applicability.
- NRS 370.0751 Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
- NRS 370.077 Cigarette taxes are direct taxes upon consumer. Licenses; Tax; Administration
- NRS 370.080 Required licensing of wholesale dealers, retail dealers and manufacturers.
- NRS 370.085 Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.
- NRS 370.090 Inventory required for licensing as wholesale dealer.
- NRS 370.095 Restrictions on issuance, maintenance and renewal of licenses.
- NRS 370.100 Application for license.
- NRS 370.110 Issuance of wholesale dealer's license to certain applicants without payment of fees.
- NRS 370.120 Contents of license.
- NRS 370.130 Signing, posting and transfer of license.
- NRS 370.140 Scope of license; prohibited sales and purchases.
- NRS 370.150 Licenses: Period of validity; renewal; fees.
- NRS 370.155 Wholesale dealers: 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 Revenue stamp to be affixed to each package or container of cigarettes.
- NRS 370.175 Unstamped cigarettes: Restriction on possession; notice of certain shipments.
- NRS 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.
- NRS 370.190 Sale of revenue stamps by Department; payment for revenue stamps or metered machine impressions; regulations.
- NRS 370.193 Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer.
- NRS 370.195 Due date for deferred payment owing for revenue stamps and metered machine impressions; extension; conditions under which Department may suspend without notice privilege to defer payment.
- NRS 370.200 Sale of cigarette revenue stamps by sheriff and city officers.
- NRS 370.210 Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.
- NRS 370.220 Allowance of discounts for services rendered by dealers.
- NRS 370.230 Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.
- NRS 370.235 Periodic reporting requirements for manufacturers and wholesale dealers.
- NRS 370.240 Monthly reports of dealers.
- NRS 370.250 Suspension or revocation of license: Powers and duties of Department.
- NRS 370.255 Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.
- NRS 370.257 Access to and confidentiality of records and reports; audit of records by Department.
- NRS 370.260 Remittances to Department; allocation and appropriation of remittances; monthly reports by Department.
- NRS 370.270 Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.
- NRS 370.280 Tax refunds.
- NRS 370.290 Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.
- NRS 370.295 Transportation of cigarettes: Invoices to accompany shipment.
- NRS 370.301 Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.
- NRS 370.310 Sale or distribution of tax-free cigarettes by vending machine prohibited.
- NRS 370.315 Sale of cigarettes in various packages. Delivery Sales
- NRS 370.321 Licensing and duties of person who accepts order for delivery sale.
- NRS 370.323 Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.
- NRS 370.325 Duties of person who causes mailing or shipment of cigarettes or who accepts order and delivers cigarettes without using third-party delivery service. [Repealed.]
- NRS 370.327 Maintenance and retention of monthly records.
- NRS 370.329 Duties of delivery service under certain conditions. [Repealed.] Use Tax
- NRS 370.350 Levy; amount; exemptions.
- NRS 370.360 Payment of tax; reports. Sale of Cigarettes by Wholesale Dealer
- NRS 370.371 Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.
- NRS 370.3715 Adoption of regulations by Executive Director.
- NRS 370.372 Determination of cost of cigarettes to wholesale dealer.
- NRS 370.3725 Selling price of wholesale dealer in certain circumstances.
- NRS 370.373 Sale by wholesale dealer of cigarettes bought from another wholesale dealer.
- NRS 370.3735 Certain sales at wholesale exempted.
- NRS 370.374 Meeting lawful price of competitor.
- NRS 370.376 Contract in violation of provisions is void.
- NRS 370.378 Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.
- NRS 370.379 Suspension or revocation of license; reinstatement of license. Penalties and Enforcement
- NRS 370.380 Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty.
- NRS 370.382 Unlawful fraudulent acts; penalty.
- NRS 370.385 Prohibited acts by wholesale or retail dealer; penalties; seizure and destruction of certain unlawfully stamped cigarettes.
- NRS 370.390 Penalty for violation of NRS 370.080 to 370.315, inclusive.
- NRS 370.395 Penalty for violation of NRS 370.321, 370.323 or 370.327.
- NRS 370.400 Penalty for violation of NRS 370.350 or 370.360.
- NRS 370.405 Unlawful sale or possession of contraband tobacco products; penalties.
- NRS 370.410 Penalty for exporting, importing or possessing contraband tobacco products.
- NRS 370.413 Authority to search for evidence of violation.
- NRS 370.415 Seizure and disposition of counterfeit stamps, contraband tobacco products and machinery used to manufacture contraband tobacco products.
- NRS 370.419 Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.
- NRS 370.425 Civil penalties for certain violations; penalty for late payment of tax.
- NRS 370.430 Penalty for exportation of unstamped cigarettes to unauthorized persons. OTHER PRODUCTS MADE FROM TOBACCO
- NRS 370.440 Definitions.
- NRS 370.445 Dealer's license required; penalty.
- NRS 370.450 Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty.
- NRS 370.460 Unlawful to sell products on which tax is not paid.
- NRS 370.465 Monthly reports of dealers: Contents; accompaniment by tax owed; penalties.
- NRS 370.470 Invoices for certain products required.
- NRS 370.480 Records required of retail and wholesale dealers; period for retention.
- NRS 370.490 Allowance of credits.
- NRS 370.500 Remittance of tax; credit to State General Fund.
- NRS 370.501 Imposition and collection of tax by governing body of Indian reservation or colony.
- NRS 370.503 Allowance of refund for certain taxes paid. MISCELLANEOUS PROVISIONS
- NRS 370.505 Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.
- NRS 370.510 Regulations of Department.
- NRS 370.515 Restriction on collection by Department of tax for products sold on Indian reservation or colony.
- NRS 370.520 Indian rights unabridged.
- NRS 370.525 Civil action 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 Legislative findings.
- NRS 370.605 Definitions.
- NRS 370.610 "Brand family" defined.
- NRS 370.615 "Cigarette" defined.
- NRS 370.620 "Directory" defined.
- NRS 370.625 "Distributor" defined.
- NRS 370.630 "Manufacturer of tobacco products" defined.
- NRS 370.635 "Master Settlement Agreement" defined.
- NRS 370.640 "Nonparticipating manufacturer" defined.
- NRS 370.645 "Participating manufacturer" defined.
- NRS 370.650 "Qualified escrow fund" defined.
- NRS 370.655 "Stamp" defined.
- NRS 370.660 "Units sold" defined.
- NRS 370.665 Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.
- NRS 370.670 Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.
- NRS 370.675 Directory of manufacturers and brand families: Duties of Department; judicial review of exclusion from directory.
- NRS 370.680 Nonparticipating manufacturers: Agent for service of process.
- NRS 370.685 Submission to Department, maintenance and use of certain information.
- NRS 370.690 Adoption of certain regulations by Department.
- NRS 370.695 Unlawful acts; penalties; violation constitutes deceptive trade practice.
- NRS 370.700 Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.
- NRS 370.705 Controlling provisions; invalidity and severability.
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