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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 |
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CIGARETTES |
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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. |