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2021 Nevada Revised Statutes
Chapter 372A - Tax on Controlled Substances
GENERAL PROVISIONS
General Provisions
- NRS 372A.010 - Definitions.
- NRS 372A.015 - "Cannabis" defined. [Effective July 1, 2020.]
- NRS 372A.020 - "Controlled substance" defined.
- NRS 372A.030 - "Marijuana" defined. [Effective through June 30, 2020.]
- NRS 372A.040 - "Sell" defined.
- NRS 372A.050 - Department to adopt regulations.
- NRS 372A.060 - Applicability; no immunity from criminal prosecution. [Effective through June 30, 2020.]
- NRS 372A.060 - Applicability; no immunity from criminal prosecution. [Effective July 1, 2020.]
- NRS 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than marijuana and marijuana products; identifying information in tax return; civil penalty; action for enforcement. [Effective through June 30, 2020.]
- NRS 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement. [Effective July 1, 2020.]
- NRS 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.
- NRS 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold.
- NRS 372A.100 - Destruction of spoiled or unusable revenue stamps.
- NRS 372A.110 - Deposit and allocation of taxes, fees and penalties collected.
- NRS 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.
- NRS 372A.130 - Action to enjoin assessment or collection of tax, interest or penalty barred.
General Provisions
- NRS 372A.200 - Definitions.
- NRS 372A.205 - "Retail marijuana store" defined. [Effective through June 30, 2020.]
- NRS 372A.205 - "Adult-use cannabis retail store" defined. [Effective July 1, 2020.]
- NRS 372A.210 - "Cultivation facility" defined. [Effective through June 30, 2020.]
- NRS 372A.210 - "Cannabis cultivation facility" defined. [Effective July 1, 2020.]
- NRS 372A.220 - "Excise tax on marijuana" defined. [Effective through June 30, 2020.]
- NRS 372A.220 - "Excise tax on cannabis" defined. [Effective July 1, 2020.]
- NRS 372A.243 - "Retail marijuana store" defined.
- NRS 372A.247 - "Sales price" defined.
- NRS 372A.250 - "Taxpayer" defined. [Effective through June 30, 2020.]
- NRS 372A.250 - "Taxpayer" defined. [Effective July 1, 2020.]
- NRS 372A.260 - Applicability of chapter 360 of NRS. [Effective through June 30, 2020.]
- NRS 372A.260 - Applicability of chapter 360 of NRS. [Effective July 1, 2020.]
- NRS 372A.270 - Maintenance and availability of records of taxpayer; penalty.
- NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective through June 30, 2020.]
- NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective July 1, 2020.]
- NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of marijuana and marijuana products; regulations. [Effective through June 30, 2020.]
- NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations. [Effective July 1, 2020.]
- NRS 372A.290 - Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Department and local governments from revenue collected; regulations. [Effective through June 30, 2020.]
- NRS 372A.290 - Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations. [Effective July 1, 2020, through June 30, 2021.]
- NRS 372A.290 - Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations. [Effective July 1, 2021.]
- NRS 372A.300 - Certification of excess amount collected; credit and refund. [Effective through June 30, 2020.]
- NRS 372A.300 - Certification of excess amount collected; credit and refund. [Effective July 1, 2020.]
- NRS 372A.310 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. [Effective through June 30, 2020.]
- NRS 372A.310 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. [Effective July 1, 2020.]
- NRS 372A.320 - Interest on overpayments; disallowance of interest. [Effective through June 30, 2020.]
- NRS 372A.320 - Interest on overpayments; disallowance of interest. [Effective July 1, 2020.]
- NRS 372A.330 - Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.
- NRS 372A.340 - Standing to file petition for judicial review; failure to file petition constitutes waiver.
- NRS 372A.350 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.
- NRS 372A.360 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. [Effective through June 30, 2020.]
- NRS 372A.360 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. [Effective July 1, 2020.]
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