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.070. Registration with Department as dealer; payment and calculation of tax on controlled substances other than marijuana and marijuana products; identifying information in tax return; civil penalty; action for enforcement. [Effective April 1, 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.