2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.095 Restrictions on issuance, maintenance and renewal of licenses.

NRS 370.095 Restrictions on issuance, maintenance and renewal of licenses.

1. No license may be issued, maintained or renewed:

(a) If the applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant:

(1) Owes $500 or more in delinquent cigarette taxes;

(2) Had a license as a manufacturer or as a wholesale or retail dealer revoked by the Department within the past 2 years;

(3) Has been convicted of a crime relating to the sale of stolen or counterfeit cigarettes or stamps or the receipt of stolen cigarettes;

(4) Is a manufacturer who has:

(I) Imported any cigarettes into the United States in violation of 19 U.S.C. 1681a; or

(II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. 1331 et seq.; or

(5) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140.

(b) Unless the applicant for the license certifies in writing, under penalty of perjury, that the applicant will comply fully with the provisions of chapter 370A of NRS.

2. As used in this section:

(a) "Manufacturer of tobacco products" has the meaning ascribed to it in NRS 370A.060.

(b) "Nonparticipating manufacturer" means any manufacturer of tobacco products that is not a participating manufacturer.

(c) "Participating manufacturer" has the meaning ascribed to it in NRS 370A.080.

(Added to NRS by 2005, 1186)