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2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.077 Cigarette taxes are direct taxes upon consumer.

NRS 370.077 Cigarette taxes are direct taxes upon consumer. All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.

(Added to NRS by 1977, 782)

Licenses; Tax; Administration



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