2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

NRS 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

1. The Department shall:

(a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and

(b) From time to time, have as many revenue stamps printed as may be required.

2. Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.

3. The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.

[3:192:1947; A 1951, 124] + [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124]-(NRS A 1971, 1165; 1975, 1715; 2001, 2135)