2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.235 Periodic reporting requirements for manufacturers and wholesale dealers.

NRS 370.235 Periodic reporting requirements for manufacturers and wholesale dealers.

1. The Department may adopt regulations establishing:

(a) Reporting requirements for manufacturers and wholesale dealers; and

(b) Procedures for the electronic submission of reports required pursuant to any reporting requirements established under paragraph (a).

2. Any regulations adopted pursuant to subsection 1 relating to reporting requirements for manufacturers must provide for submission to the Department periodic reports of:

(a) The quantity of cigarette packages that were distributed or shipped to another manufacturer or to a wholesale dealer within the borders of this State during the reporting period, and the name and address of each person to whom those products were distributed or shipped;

(b) The quantity of cigarette packages that were distributed or shipped to another facility of the same manufacturer within the borders of this State during the reporting period; and

(c) The quantity of cigarette packages that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the reporting period, and the name and address of each person to whom those products were distributed or shipped.

3. Any regulations adopted pursuant to subsection 1 relating to reporting requirements for wholesale dealers must provide for submission to the Department periodic reports of:

(a) The inventory of stamped and unstamped cigarette packages held by the wholesale dealer for sale or distribution within the borders of this State on hand at the beginning of the reporting period;

(b) The inventory of cigarette packages held by the wholesale dealer for sale or distribution outside of the borders of this State on hand at the beginning of the reporting period;

(c) The quantity of stamped cigarette packages held for sale or distribution within the borders of this State that were received by the wholesale dealer from another person during the reporting period, and the name and address of each person from whom those products were received;

(d) The quantity of cigarette packages held for sale or distribution outside of the borders of this State that were received by the wholesale dealer from another person during the reporting period, and the name and address of each person from whom those products were received;

(e) The quantity of cigarette packages to which Nevada stamps were affixed that were distributed or shipped to another wholesale dealer or to a retail dealer within the borders of this State during the reporting period, and the name and address of each person to whom those products were distributed or shipped;

(f) The quantity of cigarette packages to which Nevada stamps were affixed that were distributed or shipped to another facility of the same wholesale dealer within the borders of this State during the reporting period;

(g) The quantity of stamped cigarette packages that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the reporting period, and the name and address of each person to whom those products were distributed or shipped;

(h) The quantity of cigarette packages held for distribution outside of the borders of this State that were distributed or shipped outside of the borders of this State during the reporting period;

(i) The inventory of stamped and unstamped cigarette packages held for sale or distribution within the borders of this State on hand at the end of the reporting period;

(j) The inventory of cigarette packages held for sale or distribution outside of the borders of this State on hand at the end of the reporting period;

(k) The number of each type of stamp on hand at the beginning of the reporting period;

(l) The number of each type of stamp purchased or received during the reporting period;

(m) The number of each type of stamp applied during the reporting period; and

(n) The number of each type of stamp on hand at the end of the reporting period.

4. Any reports required by regulations adopted pursuant to subsection 1 must be:

(a) Submitted on forms provided by the Department; and

(b) Provided separately for each of the facilities operated by the manufacturer or wholesale dealer.

5. In each report required by regulations adopted pursuant to subsection 1, the information required must be itemized so as to disclose clearly:

(a) The quantities of stamped and unstamped cigarettes to which the report applies; and

(b) The brand and style of cigarettes to which the report applies.

6. The reporting period for any reports required by regulations adopted pursuant to subsection 1 must be for a duration of not less than 1 month and not more than 3 months.

(Added to NRS by 2005, 1187)