NRS370.665. Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

      1.  A manufacturer of tobacco products whose cigarettes are sold in this State, whether or not directly or through a distributor, retailer or similar intermediary or intermediaries shall, not later than April 30 of each year, execute and deliver to the Attorney General and the Department, on a form provided by the Department, a certification which certifies under penalty of perjury that, as of the date of that certification, the manufacturer of tobacco products is:

      (a) A participating manufacturer; or

      (b) In full compliance with subsection 2 of NRS 370A.140, including any quarterly installment payments required pursuant to NRS 370.690.

      2.  Except as otherwise provided in NRS 370.670:

      (a) A participating manufacturer shall include in its certification pursuant to this section a list of its brand families. The participating manufacturer shall update that list at least 30 calendar days before it adds to or modifies its brand families by executing and delivering a supplemental certification to the Attorney General and the Department.

      (b) A nonparticipating manufacturer shall, in its certification pursuant to this section:

             (1) Include:

                   (I) A list of all of its brand families and the number of units sold for each brand family that were sold in the State during the preceding calendar year;

                   (II) A list of all of its brand families that have been sold in the State at any time during the current calendar year;

                   (III) The current mailing address of the nonparticipating manufacturer; and

                   (IV) A valid electronic mail address of the nonparticipating manufacturer;

             (2) Indicate any brand family sold in the State during the preceding calendar year that is no longer being sold in the State as of the date of the certification; and

             (3) Identify, by name and address:

                   (I) Any other manufacturer of those brand families in the preceding or current calendar year; and

                   (II) Each wholesale dealer that sells or offers for sale in this State any brand family of the nonparticipating manufacturer.

Ê A nonparticipating manufacturer shall update the information required by this paragraph at least 30 calendar days before it adds to or modifies its brand families or sells or distributes cigarettes in this State through a new wholesale dealer by executing and delivering a supplemental certification to the Attorney General and the Department.

      3.  In addition to the requirements of subsection 2, the certification of a nonparticipating manufacturer pursuant to this section must certify:

      (a) That the nonparticipating manufacturer is registered to do business in the State or has appointed an agent for service of process and provided notice thereof as required by NRS 370.680;

      (b) That the nonparticipating manufacturer has:

             (1) Established and continues to maintain a qualified escrow fund; and

             (2) Executed a qualified escrow agreement governing the qualified escrow fund that has been reviewed and approved by the Attorney General;

      (c) That the nonparticipating manufacturer is in full compliance with chapter 370A of NRS and any regulations adopted pursuant thereto;

      (d) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto;

      (e) The account number of that qualified escrow fund and any subaccount number for this State;

      (f) The amount the nonparticipating manufacturer placed in that qualified escrow fund for cigarettes sold in the State during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the Department to confirm the information required by this paragraph;

      (g) The amount and date of any withdrawal or transfer of money the nonparticipating manufacturer made at any time from that qualified escrow fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto; and

      (h) That the nonparticipating manufacturer has submitted to the Attorney General a request or consent to the United States Department of the Treasury pursuant to 26 U.S.C. § 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the Department, or in the case of a foreign manufacturer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal excise tax returns of the manufacturer and each monthly operational report of the manufacturer reported on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes and other amendments thereto.

      (Added to NRS by 2005, 375; A 2007, 2718; 2013, 2660)