2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370A Manufacturers of Tobacco Products
NRS 370A.120 "Units sold" defined.

NRS 370A.120 "Units sold" defined. "Units sold" means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state by the manufacturer directly or through a distributor, retailer or similar intermediary or intermediaries during that year, as measured by excise taxes collected by the State on packs, or containers of "roll-your-own" tobacco, bearing the excise stamp of this state.

(Added to NRS by 1999, 1107)



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