2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.070 Applicability.
NRS 370.070 Applicability. The provisions of NRS 370.001 to 370.430, inclusive, do not apply to:
1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;
2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and
3. A duty-free sales enterprise as defined in 19 U.S.C. 1555(b)(8)(D) that:
(a) Operates pursuant to the provisions of 19 U.S.C. 1555(b); and
(b) To the extent it sells cigarettes, only sells cigarettes 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]-(NRS A 1983, 709; 1999, 1667; 2001, 2135)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
