Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER370. Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers |
CIGARETTES |
General Provisions |
NRS370.0315. “Manufacturer” defined.
Latest version.
- “Manufacturer” means any person who:
1. Manufactures, fabricates, assembles, processes or labels a finished cigarette; or
2. Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State.
(Added to NRS by 2005, 1185)