2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.005 "Basic cost of cigarettes" defined.
NRS 370.005 "Basic cost of cigarettes" defined. "Basic cost of cigarettes" means the manufacturer's invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.
(Added to NRS by 1989, 1514; A 1993, 2473)
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