2014 Nevada Revised Statutes
Chapter 372A - Tax on Controlled Substances
NRS 372A.020 - Controlled substance defined.
Controlled substance includes:
1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and
2. A substance which:
(a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and
(b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.
(Added to NRS by 1987, 1737)
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