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Nevada Revised Statutes (Last Updated: December 24, 2014) |
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TITLE32 REVENUE AND TAXATION |
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CHAPTER370. Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers |
| CIGARETTES |
| General Provisions |
| NRS 370.001. Definitions. |
| NRS 370.005. “Basic cost of cigarettes” defined. |
| NRS 370.010. “Cigarette” defined. |
| NRS 370.013. “Cigarette package” 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. |
| 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 370.055. “Wholesale dealer” defined. |
| NRS 370.070. Applicability. |
| NRS 370.073. Wholesale 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. |
| Licenses; Tax; Administration |
| NRS 370.080. Required licensing of wholesale dealers, retail dealers 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 licensing as 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; notice of certain shipments. |
| 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 or metered machine impressions; regulations. |
| NRS 370.193. Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer. |
| 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 dealers. |
| 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 confidentiality of records and reports; audit of records by Department. [Effective through December 31, 2013.] |
| NRS 370.257. Access to and confidentiality of records and reports; audit of records by Department. [Effective January 1, 2014.] |
| NRS 370.260. Remittances to Department; allocation and appropriation of remittances; monthly reports by Department. |
| 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. |
| 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. |
| Delivery Sales |
| 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. Maintenance and retention of monthly records. |
| Use Tax |
| NRS 370.350. Levy; amount; exemptions. |
| NRS 370.360. Payment of tax; reports. |
| Sale of Cigarettes by Wholesale Dealer |
| 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 Executive Director. |
| 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. |
| Penalties and Enforcement |
| NRS 370.380. Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty. |
| NRS 370.382. Unlawful fraudulent acts; penalty. |
| NRS 370.385. Prohibited acts by wholesale or retail dealer; penalties; seizure and destruction of certain unlawfully stamped cigarettes. |
| NRS 370.390. Penalty for violation of NRS 370.080 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 and machinery used to manufacture contraband tobacco products. |
| 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. |
| OTHER PRODUCTS MADE FROM TOBACCO |
| NRS 370.440. Definitions. |
| NRS 370.445. Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty. |
| NRS 370.450. Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty. |
| 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. |
| 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. |
| MISCELLANEOUS PROVISIONS |
| 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 370.525. Civil action for injunctive relief. |
| NRS 370.530. Enforcement: Authority of Attorney General and district attorneys; duty of peace officers. |
| SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS |
| 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 and brand families: Duties of Department; judicial review of exclusion from directory. |
| NRS 370.677. Department required to notify wholesale dealer of certain changes to directory of manufacturers and brand families; duties of wholesale 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. |
| 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. |
| NRS 370.685. Submission to Department, maintenance and use of certain information. |
| 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 nonparticipating 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 370.700. Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative. |
| NRS 370.705. Controlling provisions; invalidity and severability. |