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2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.0315 "Manufacturer" defined.

NRS 370.0315 "Manufacturer" defined. "Manufacturer" means any person who:

1. Manufactures, fabricates, assembles, processes or labels a finished cigarette; or

2. Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State.

(Added to NRS by 2005, 1185)



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