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2020 Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
GENERAL PROVISIONS
General Provisions
- NRS 370.001 - Definitions.
- NRS 370.002 - Definitions.
- NRS 370.003 - "Alternative nicotine product" defined.
- NRS 370.004 - "Knowingly" defined.
- NRS 370.005 - "Basic cost of cigarettes" defined.
- NRS 370.006 - "Negligently" defined.
General Provisions
- NRS 370.007 - Definitions.
- NRS 370.008 - "Alternative nicotine product" defined.
- NRS 370.009 - "Basic cost of cigarettes" defined.
- NRS 370.010 - "Cigarette" defined.
- NRS 370.013 - "Cigarette package" defined.
- NRS 370.014 - "Cigarette rolling machine" defined.
- NRS 370.015 - "Cigarette vending machine operator" defined.
- NRS 370.020 - "Consumer" defined.
- NRS 370.025 - "Contraband tobacco products" defined.
- NRS 370.027 - "Cost to the wholesale dealer" defined.
- NRS 370.0275 - "Counterfeit cigarettes" defined.
- NRS 370.028 - "Counterfeit stamp" defined.
- NRS 370.0285 - "Delivery sale" defined.
- NRS 370.029 - "Delivery service" defined.
- NRS 370.0295 - "Importer" defined.
- NRS 370.0305 - "License" defined.
- NRS 370.031 - "Licensee" defined.
- NRS 370.0315 - "Manufacturer" defined.
- NRS 370.0317 - "Other counterfeit tobacco product" defined.
- NRS 370.0318 - "Other tobacco product" defined. [Effective through December 31, 2019.]
- NRS 370.0318 - "Other tobacco product" defined. [Effective January 1, 2020.]
- NRS 370.032 - "Place of business" defined.
- NRS 370.0325 - "Qualified tribal land" defined.
- NRS 370.033 - "Retail dealer" defined.
- NRS 370.035 - "Sale" and "to sell" defined.
- NRS 370.037 - "Sale at wholesale" defined.
- NRS 370.042 - "Secretary" defined.
- NRS 370.048 - "Stamp" defined.
- NRS 370.052 - "Tobacco product package" defined.
- NRS 370.054 - "Vapor product" defined. [Effective through December 31, 2019.]
- NRS 370.054 - "Vapor product" defined. [Effective January 1, 2020, through June 30, 2020.]
- NRS 370.054 - "Vapor product" defined. [Effective July 1, 2020.]
- NRS 370.055 - "Wholesale dealer" defined.
- NRS 370.070 - Applicability.
- NRS 370.073 - Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.
- NRS 370.0751 - Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
- NRS 370.077 - Cigarette taxes are direct taxes upon consumer.
- NRS 370.080 - Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers.
- NRS 370.085 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.
- NRS 370.090 - Inventory required for wholesale dealer.
- NRS 370.095 - Restrictions on issuance, maintenance and renewal of licenses.
- NRS 370.100 - Application for license.
- NRS 370.110 - Issuance of wholesale dealer’s license to certain applicants without payment of fees.
- NRS 370.120 - Contents of license.
- NRS 370.130 - Signing, posting and transfer of license.
- NRS 370.140 - Scope of license; prohibited sales and purchases.
- NRS 370.150 - Licenses: Period of validity; renewal; fees.
- NRS 370.155 - Wholesale dealers: Bond or other security.
- NRS 370.160 - Counties, cities and towns may require business licenses.
- NRS 370.165 - Levy, rate and collection of tax.
- NRS 370.170 - Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.
- NRS 370.175 - Unstamped cigarettes: Restriction on possession.
- NRS 370.180 - Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.
- NRS 370.190 - Sale of revenue stamps by Department; payment for revenue stamps; regulations.
- NRS 370.193 - Department to fix maximum amount of revenue stamps upon application by wholesale dealer.
- NRS 370.195 - Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.
- NRS 370.200 - Sale of cigarette revenue stamps by sheriff and city officers.
- NRS 370.210 - Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.
- NRS 370.220 - Allowance of discounts for services rendered by dealers.
- NRS 370.230 - Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.
- NRS 370.235 - Periodic reporting requirements for manufacturers and wholesale dealers.
- NRS 370.240 - Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information.
- NRS 370.250 - Suspension or revocation of license: Grounds; powers and duties of Department.
- NRS 370.253 - Procedure for suspension and revocation of license; regulations.
- NRS 370.255 - Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.
- NRS 370.257 - Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department.
- NRS 370.260 - Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees.
- NRS 370.270 - Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.
- NRS 370.280 - Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.
- NRS 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.
- NRS 370.295 - Transportation of cigarettes: Invoices to accompany shipment.
- NRS 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.
- NRS 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited.
- NRS 370.315 - Sale of cigarettes in various packages.
- NRS 370.321 - Licensing and duties of person who accepts order for delivery sale.
- NRS 370.323 - Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.
- NRS 370.327 - Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality.
- NRS 370.371 - Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.
- NRS 370.3715 - Adoption of regulations by Nevada Tax Commission.
- NRS 370.372 - Determination of cost of cigarettes to wholesale dealer.
- NRS 370.3725 - Selling price of wholesale dealer in certain circumstances.
- NRS 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer.
- NRS 370.3735 - Certain sales at wholesale exempted.
- NRS 370.374 - Meeting lawful price of competitor.
- NRS 370.376 - Contract in violation of provisions is void.
- NRS 370.378 - Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.
- NRS 370.379 - Suspension or revocation of license; reinstatement of license.
- NRS 370.380 - Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.
- NRS 370.382 - Unlawful fraudulent acts; penalty.
- NRS 370.385 - Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes.
- NRS 370.390 - Penalty for violation of NRS 370.090 to 370.315, inclusive.
- NRS 370.395 - Penalty for violation of NRS 370.321, 370.323 or 370.327.
- NRS 370.400 - Penalty for violation of NRS 370.350 or 370.360.
- NRS 370.405 - Unlawful sale or possession of contraband tobacco products; penalties.
- NRS 370.410 - Penalty for exporting, importing or possessing contraband tobacco products.
- NRS 370.413 - Authority to search for evidence of violation.
- NRS 370.415 - Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines.
- NRS 370.419 - Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.
- NRS 370.425 - Civil penalties for certain violations; penalty for late payment of tax.
- NRS 370.430 - Penalty for exportation of unstamped cigarettes to unauthorized persons.
- NRS 370.440 - Definitions.
- NRS 370.445 - Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty.
- NRS 370.447 - Required inventory for wholesale dealer.
- NRS 370.450 - Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty. [Effective through December 31, 2019.]
- NRS 370.450 - Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective January 1, 2020.]
- NRS 370.460 - Unlawful to sell products on which tax is not paid.
- NRS 370.465 - Monthly reports of dealers: Contents; accompaniment by tax owed; penalties. [Effective through December 31, 2019.]
- NRS 370.465 - Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. [Effective January 1, 2020.]
- NRS 370.470 - Invoices for certain products required.
- NRS 370.480 - Records required of retail and wholesale dealers; period for retention.
- NRS 370.490 - Allowance of credits.
- NRS 370.500 - Remittance of tax; credit to State General Fund.
- NRS 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony.
- NRS 370.503 - Allowance of refund for certain taxes paid.
- NRS 370.504 - Certification of excess amount collected; credit and refund.
- NRS 370.5041 - Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- NRS 370.5042 - Interest on overpayments; disallowance of interest.
- NRS 370.5043 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 370.5044 - Action for refund: Period for commencement; venue; waiver.
- NRS 370.5045 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- NRS 370.5046 - Allowance of interest in judgment for amount illegally collected.
- NRS 370.5047 - Standing to recover.
- NRS 370.5048 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- NRS 370.5049 - Cancellation of illegal determination.
- NRS 370.505 - Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.
- NRS 370.510 - Regulations of Department.
- NRS 370.515 - Restriction on collection by Department of tax for products sold on Indian reservation or colony.
- NRS 370.520 - Indian rights unabridged.
- NRS 370.521 - Sale and distribution of cigarettes, cigarette paper and other tobacco products to minor prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty. [Effective January 1, 2020.]
- NRS 370.523 - Civil penalties for certain violations; penalty for late payment of tax.
- NRS 370.525 - Civil action for injunctive relief.
- NRS 370.530 - Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.
- NRS 370.531 - Definitions.
- NRS 370.533 - "Cigarette" defined.
- NRS 370.535 - "Cigarette rolling machine" defined.
- NRS 370.537 - "Cigarette vending machine operator" defined.
- NRS 370.539 - "Commission" defined.
- NRS 370.541 - "Consumer" defined.
- NRS 370.543 - "License" defined.
- NRS 370.545 - "Licensee" defined.
- NRS 370.547 - "Logistics company" defined.
- NRS 370.549 - "Manufacturer" defined.
- NRS 370.551 - "Other tobacco product" defined.
- NRS 370.553 - "Place of business" defined.
- NRS 370.555 - "Sale" and "to sell" defined.
- NRS 370.557 - "Stamp" defined.
- NRS 370.559 - "Tobacco retail dealer" defined.
- NRS 370.561 - "Warehouse or distribution center" defined.
- NRS 370.563 - "Wholesale dealer of cigarettes" defined.
- NRS 370.565 - "Wholesale dealer of other tobacco products" defined.
- NRS 370.567 - Required licensing.
- NRS 370.569 - Exemptions from licensing requirements.
- NRS 370.571 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.
- NRS 370.573 - Restrictions on issuance, maintenance and renewal of licenses.
- NRS 370.575 - Application for license.
- NRS 370.577 - Issuance of license to certain applicants without payment of fees.
- NRS 370.579 - Contents of license.
- NRS 370.581 - Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show.
- NRS 370.583 - Signing, posting and transfer of license.
- NRS 370.585 - Scope of license.
- NRS 370.587 - Period of validity of license; renewal; fees.
- NRS 370.589 - Wholesale dealers: Bond or other security.
- NRS 370.591 - Counties, cities and towns may require business licenses.
- NRS 370.593 - Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.
- NRS 370.595 - Suspension or revocation of license; civil penalties; powers and duties of Department.
- NRS 370.597 - Procedure for suspension and revocation of license; regulations.
- NRS 370.600 - Legislative findings.
- NRS 370.605 - Definitions.
- NRS 370.610 - "Brand family" defined.
- NRS 370.615 - "Cigarette" defined.
- NRS 370.620 - "Directory" defined.
- NRS 370.625 - "Distributor" defined.
- NRS 370.630 - "Manufacturer of tobacco products" defined.
- NRS 370.635 - "Master Settlement Agreement" defined.
- NRS 370.640 - "Nonparticipating manufacturer" defined.
- NRS 370.645 - "Participating manufacturer" defined.
- NRS 370.650 - "Qualified escrow fund" defined.
- NRS 370.655 - "Stamp" defined.
- NRS 370.660 - "Units sold" defined.
- NRS 370.663 - Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.
- NRS 370.665 - Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.
- NRS 370.670 - Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.
- NRS 370.675 - Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.
- NRS 370.677 - Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice.
- NRS 370.680 - Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.
- NRS 370.682 - Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.
- NRS 370.683 - Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.
- NRS 370.684 - Liability of importer for required escrow deposit and certain reports.
- NRS 370.685 - Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request.
- NRS 370.690 - Adoption of certain regulations by Department.
- NRS 370.692 - Account for Tobacco Enforcement: Creation; administration; use.
- NRS 370.693 - Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.
- NRS 370.695 - Unlawful acts; penalties; violation constitutes deceptive trade practice.
- NRS 370.696 - Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.
- NRS 370.697 - Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.
- NRS 370.698 - Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families and styles of cigarettes.
- NRS 370.700 - Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.
- NRS 370.705 - Controlling provisions; invalidity and severability.
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