Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER372A. Tax on Controlled Substances |
NRS 372A.010. Definitions. |
NRS 372A.020. “Controlled substance” defined. |
NRS 372A.030. “Marijuana” defined. |
NRS 372A.040. “Sell” defined. |
NRS 372A.050. Department to adopt regulations. |
NRS 372A.060. Applicability of chapter; no immunity from criminal prosecution. [Effective through March 31, 2014.] |
NRS 372A.060. Applicability of chapter; no immunity from criminal prosecution. [Effective April 1, 2014.] |
NRS 372A.070. Registration with Department as dealer; payment and calculation of tax; identifying information in tax return; civil penalty; action for enforcement. [Effective through March 31, 2014.] |
NRS 372A.075. Tax on sale of marijuana and marijuana products: Imposition; rates; distribution of revenue collected; duty of Department to regularly review rates. [Effective April 1, 2014.] |
NRS 372A.080. Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure. |
NRS 372A.090. Revenue stamps: Design, printing and sale; record of stamps sold. |
NRS 372A.100. Destruction of spoiled or unusable revenue stamps. |
NRS 372A.110. Deposit and allocation of taxes, fees and penalties collected. |
NRS 372A.120. Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance. |
NRS 372A.130. Action to enjoin assessment or collection of tax, interest or penalty barred. |