2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.175 Unstamped cigarettes: Restriction on possession; notice of certain shipments.
NRS 370.175 Unstamped cigarettes: Restriction on possession; notice of certain shipments.
1. Except as otherwise provided in subsection 2 or a regulation of the Department:
(a) No person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. 5713, may possess an unstamped cigarette package.
(b) Any person who ships unstamped cigarette packages into this State other than to a wholesale dealer who holds a current license shall first file with the Department a notice of that shipment.
2. Subsection 1 does not apply to any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295.
(Added to NRS by 2005, 1186)
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