Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER372A. Tax on Controlled Substances |
NRS372A.020. “Controlled substance” defined.
Latest version.
- “Controlled substance” includes:
1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and
2. A substance which:
(a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and
(b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.
(Added to NRS by 1987, 1737)