NRS370.0751. Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

Latest version.

1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony.

2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.

(Added to NRS by 1977, 782)

                    
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