NRS 370.080. Required licensing of wholesale dealers, retail dealers and manufacturers.

NRS 370.085. Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

NRS 370.090. Inventory required for licensing as wholesale dealer.

NRS 370.095. Restrictions on issuance, maintenance and renewal of licenses.

NRS 370.100. Application for license.

NRS 370.110. Issuance of wholesale dealer’s license to certain applicants without payment of fees.

NRS 370.120. Contents of license.

NRS 370.130. Signing, posting and transfer of license.

NRS 370.140. Scope of license; prohibited sales and purchases.

NRS 370.150. Licenses: Period of validity; renewal; fees.

NRS 370.155. Wholesale dealers: Bond or other security.

NRS 370.160. Counties, cities and towns may require business licenses.

NRS 370.165. Levy, rate and collection of tax.

NRS 370.170. Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

NRS 370.175. Unstamped cigarettes: Restriction on possession; notice of certain shipments.

NRS 370.180. Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

NRS 370.190. Sale of revenue stamps by Department; payment for revenue stamps or metered machine impressions; regulations.

NRS 370.193. Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer.

NRS 370.195. Due date for deferred payment owing for revenue stamps and metered machine impressions; extension; conditions under which Department may suspend without notice privilege to defer payment.

NRS 370.200. Sale of cigarette revenue stamps by sheriff and city officers.

NRS 370.210. Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

NRS 370.220. Allowance of discounts for services rendered by dealers.

NRS 370.230. Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.

NRS 370.235. Periodic reporting requirements for manufacturers and wholesale dealers.

NRS 370.240. Monthly reports of dealers.

NRS 370.250. Suspension or revocation of license: Grounds; powers and duties of Department.

NRS 370.253. Procedure for suspension and revocation of license; regulations.

NRS 370.255. Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

NRS 370.257. Access to and confidentiality of records and reports; audit of records by Department. [Effective through December 31, 2013.]

NRS 370.257. Access to and confidentiality of records and reports; audit of records by Department. [Effective January 1, 2014.]

NRS 370.260. Remittances to Department; allocation and appropriation of remittances; monthly reports by Department.

NRS 370.270. Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

NRS 370.280. Tax refunds.

NRS 370.290. Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

NRS 370.295. Transportation of cigarettes: Invoices to accompany shipment.

NRS 370.301. Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

NRS 370.310. Sale or distribution of tax-free cigarettes by vending machine prohibited.

NRS 370.315. Sale of cigarettes in various packages.