2020 Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of 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.

1. On or before the 25th day of each month, each wholesale dealer who is authorized to purchase and affix cigarette stamps shall report to the Department, with respect to the immediately preceding calendar month:

(a) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State on hand at the start of business on the first day of the month;

(b) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the start of business on the first day of the month;

(c) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution outside or within the borders of this State on hand at the start of business on the first day of the month;

(d) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State that were received by the wholesale dealer from another licensed wholesale dealer during the month, and the name and address of each licensed wholesale dealer from whom those products were received;

(e) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State that were received by the wholesale dealer from another person during the month, and the name and address of each person from whom those products were received;

(f) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State that were received by the wholesale dealer from a manufacturer during the month, and the name and address of each manufacturer from whom those products were received;

(g) If the wholesale dealer does not have a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer held with the intent for sale or distribution within the borders of this State that were received by the wholesale dealer during the month;

(h) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped during the month to:

(1) Another wholesale dealer of cigarettes located within or outside of the borders of this State; or

(2) A tobacco retail dealer located within or outside of the borders of this State,

and the name and address of each person to whom those products were distributed or shipped;

(i) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with the stamp of another state affixed to it and in unstamped packages in the possession or control of the wholesale dealer that were distributed or shipped outside the borders of this State during the month;

(j) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the month, and the name and address of each person to whom those products were distributed or shipped;

(k) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with a Nevada stamp affixed to it, with the stamp of any other state affixed to it and in unstamped packages that were returned to a manufacturer or another wholesale dealer during the month;

(l) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the close of business on the last day of the month;

(m) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for distribution within the borders of this State on hand at the close of business on the last day of the month;

(n) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State on hand at the close of business on the last day of the month;

(o) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package on hand at the start of business on the first day of the month;

(p) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package purchased or received during the month;

(q) The quantity and roll numbers for each type of Nevada stamp affixed during the month;

(r) The quantity and roll numbers for each type of Nevada stamp damaged or otherwise considered unusable during the month; and

(s) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package and is on hand at the close of business on the last day of the month.

2. Each report required by subsection 1 must be:

(a) Submitted on forms provided by or in a format approved by the Department; and

(b) Provided separately for each facility operated by the wholesale dealer.

3. In each report required by this section, the information required must be itemized so as to disclose clearly the brand family of cigarettes to which the report applies.

4. The wholesale dealer:

(a) May be allowed 5 additional days to file the report, if the wholesale dealer makes prior written application to the Department and the Department finds good cause for extension.

(b) Shall, upon discovery of any error in the report filed with the Department, promptly notify the Department and file an amended report that corrects the error.

5. If, during the preceding month, the wholesale dealer affixed cigarette stamps upon cigarette packages imported into the United States, the wholesale dealer shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.

6. The Department may require a wholesale dealer to report information in addition to the reporting requirements established by this section if the Department determines that additional information will assist the Department in enforcing the provisions of this chapter.

[Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15] — (NRS A 1971, 1166; 1975, 1716; 1977, 786; 1991, 2280; 2001, 2136; 2019, 626)