2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.327 Maintenance and retention of monthly records.
NRS 370.327 Maintenance and retention of monthly records. Not later than the 10th day of each calendar month, each person who has mailed, shipped or otherwise delivered cigarettes in connection with a delivery sale during the previous calendar month, except a delivery service, shall create and maintain records containing the following information relating to every such delivery sale:
1. The name and address of the person to whom the delivery sale was made; and
2. The quantity and brands of cigarettes that were sold in the delivery sale.
The records required by this section must be provided to the Department at the Department's request and must be retained for not less than 3 years after the date of the applicable transaction unless the Department, in writing, authorizes the records to be removed or destroyed at an earlier time.
(Added to NRS by 2005, 1190)
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