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2025 Nevada Revised Statutes
Chapter 372A - Tax on Controlled Substances
NRS 372A.250 - "Taxpayer" defined.

Universal Citation:
NV Rev Stat § 372A.250 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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"Taxpayer" means a:

1. Cannabis cultivation facility;

2. Adult-use cannabis retail store; or

3. Cannabis consumption lounge.

(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871; 2021, 2385)

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