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Nevada Chapter 370 — Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers

200 sections hosted, reproduced from the official public-domain source.

  • NRS 370.002— Definitions
  • NRS 370.004— “Knowingly” defined
  • NRS 370.006— “Negligently” defined
  • NRS 370.007— Definitions
  • NRS 370.008— “Alternative nicotine product” defined
  • NRS 370.009— “Basic cost of cigarettes” defined
  • NRS 370.010— “Cigarette” defined
  • NRS 370.013— “Cigarette package” defined
  • NRS 370.014— “Cigarette rolling machine” 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 370.028— “Counterfeit stamp” defined
  • NRS 370.029— “Delivery service” defined
  • NRS 370.031— “Licensee” defined
  • NRS 370.032— “Place of business” 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 370.054— “Vapor product” defined
  • NRS 370.055— “Wholesale dealer” defined
  • NRS 370.070— Applicability
  • NRS 370.073— Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses
  • NRS 370.077— Cigarette taxes are direct taxes upon consumer
  • NRS 370.090— Inventory required for wholesale dealer
  • 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
  • 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; regulations
  • NRS 370.193— Department to fix maximum amount of revenue stamps upon application by wholesale dealer
  • NRS 370.195— Due date for deferred payment owing for revenue stamps; 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 370.240— Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information
  • NRS 370.255— Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers
  • NRS 370.257— Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department
  • NRS 370.260— Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees
  • 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 370.0275— “Counterfeit cigarettes” defined
  • NRS 370.280— Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations
  • NRS 370.0285— “Delivery sale” defined
  • NRS 370.290— Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty
  • NRS 370.0295— “Importer” defined
  • NRS 370.295— Transportation of cigarettes: Invoices to accompany shipment
  • NRS 370.301— Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes
  • NRS 370.0305— “License” defined
  • NRS 370.310— Sale or distribution of tax-free cigarettes by vending machine prohibited
  • NRS 370.0315— “Manufacturer” defined
  • NRS 370.315— Sale of cigarettes in various packages
  • NRS 370.0317— “Other counterfeit tobacco product” defined
  • NRS 370.0318— “Other tobacco product” defined
  • NRS 370.321— Duties of person who accepts order for delivery sale; civil penalties
  • NRS 370.0325— “Qualified tribal land” defined
  • NRS 370.327— Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality
  • NRS 370.350— Levy; amount; exemptions
  • NRS 370.360— Payment of tax; reports
  • NRS 370.371— Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence
  • NRS 370.372— Determination of cost of cigarettes to wholesale dealer
  • NRS 370.373— Sale by wholesale dealer of cigarettes bought from another wholesale dealer
  • NRS 370.374— Meeting lawful price of competitor
  • NRS 370.376— Contract in violation of provisions is void
  • NRS 370.378— Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs
  • NRS 370.380— Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty
  • NRS 370.382— Unlawful fraudulent acts; penalty
  • NRS 370.385— Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes
  • NRS 370.390— Penalty for violation of NRS 370.090
  • NRS 370.400— Penalty for violation of NRS 370.350
  • NRS 370.405— Unlawful sale or possession of contraband tobacco products; penalties
  • NRS 370.410— Penalty for exporting, importing or possessing contraband tobacco products
  • NRS 370.413— Authority to search for evidence of violation
  • NRS 370.415— Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty
  • NRS 370.419— Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts
  • NRS 370.430— Penalty for exportation of unstamped cigarettes to unauthorized persons
  • NRS 370.440— Definitions
  • NRS 370.447— Required inventory for wholesale dealer
  • NRS 370.450— Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective through June 30, 2027.]
  • NRS 370.460— Unlawful to sell products on which tax is not paid
  • NRS 370.465— Monthly reports of wholesale dealers: Contents; accompaniment by tax owed
  • NRS 370.470— Invoices for certain products required
  • NRS 370.480— Records required of retail and wholesale dealers; period for retention
  • NRS 370.490— Allowance of credits. [Effective through June 30, 2027.]
  • NRS 370.500— Remittance of tax; credit to State General Fund
  • NRS 370.501— Imposition and collection of tax by governing body of Indian reservation or colony
  • NRS 370.503— Allowance of refund for certain taxes paid
  • NRS 370.504— Certification of excess amount collected; credit and refund
  • NRS 370.505— Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings
  • NRS 370.510— Regulations of Department
  • NRS 370.515— Restriction on collection by Department of tax for products sold on Indian reservation or colony
  • NRS 370.520— Indian rights unabridged
  • NRS 370.521— Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty
  • NRS 370.523— Civil penalties for certain violations; penalty for late payment of tax
  • NRS 370.525— Civil action for injunctive relief
  • NRS 370.530— Enforcement: Authority of Attorney General and district attorneys; duty of peace officers
  • NRS 370.531— Definitions
  • NRS 370.533— “Cigarette” defined
  • NRS 370.535— “Cigarette rolling machine” defined
  • NRS 370.537— “Cigarette vending machine operator” defined
  • NRS 370.539— “Commission” defined
  • NRS 370.541— “Consumer” defined
  • NRS 370.543— “License” defined
  • NRS 370.545— “Licensee” defined
  • NRS 370.547— “Logistics company” defined
  • NRS 370.549— “Manufacturer” defined
  • NRS 370.551— “Other tobacco product” defined
  • NRS 370.553— “Place of business” defined
  • NRS 370.555— “Sale” and “to sell” defined
  • NRS 370.557— “Stamp” defined
  • NRS 370.559— “Tobacco retail dealer” defined
  • NRS 370.561— “Warehouse or distribution center” defined
  • NRS 370.563— “Wholesale dealer of cigarettes” defined
  • NRS 370.565— “Wholesale dealer of other tobacco products” defined
  • NRS 370.567— Required licensing
  • NRS 370.569— Exemptions from licensing requirements
  • NRS 370.571— Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax
  • NRS 370.573— Restrictions on issuance, maintenance and renewal of licenses
  • NRS 370.575— Application for license
  • NRS 370.577— Issuance of license to certain applicants without payment of fees
  • NRS 370.579— Contents of license
  • NRS 370.581— Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show
  • NRS 370.583— Signing, posting and transfer of license
  • NRS 370.585— Scope of license
  • NRS 370.587— Period of validity of license; renewal; fees
  • NRS 370.589— Wholesale dealers: Bond or other security
  • NRS 370.591— Counties, cities and towns may require business licenses
  • NRS 370.593— Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas
  • NRS 370.595— Suspension or revocation of license; civil penalties; powers and duties of Department
  • NRS 370.597— Procedure for suspension and revocation of license; regulations
  • NRS 370.600— Legislative findings
  • NRS 370.605— Definitions
  • NRS 370.610— “Brand family” defined
  • NRS 370.615— “Cigarette” defined
  • NRS 370.620— “Directory” defined
  • NRS 370.625— “Distributor” defined
  • NRS 370.630— “Manufacturer of tobacco products” defined
  • NRS 370.635— “Master Settlement Agreement” defined
  • NRS 370.640— “Nonparticipating manufacturer” defined
  • NRS 370.645— “Participating manufacturer” defined
  • NRS 370.650— “Qualified escrow fund” defined
  • NRS 370.655— “Stamp” defined
  • NRS 370.660— “Units sold” defined
  • NRS 370.663— Agreement with Indian tribe to implement this chapter or chapter 370A
  • NRS 370.665— Certification by manufacturers: Execution and delivery; form and contents; supplemental certification
  • NRS 370.670— Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information
  • NRS 370.675— Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory
  • NRS 370.677— Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice
  • NRS 370.680— Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process
  • NRS 370.682— Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations
  • NRS 370.683— Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit
  • NRS 370.684— Liability of importer for required escrow deposit and certain reports
  • NRS 370.685— Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request
  • NRS 370.690— Adoption of certain regulations by Department
  • NRS 370.692— Account for Tobacco Enforcement: Creation; administration; use
  • NRS 370.693— Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations
  • NRS 370.695— Unlawful acts; penalties; violation constitutes deceptive trade practice
  • NRS 370.696— Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit
  • NRS 370.697— Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay
  • NRS 370.698— Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families and styles of cigarettes
  • NRS 370.700— Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative
  • NRS 370.705— Controlling provisions; invalidity and severability
  • NRS 370.0751— Imposition of excise tax on cigarettes by governing body of Indian reservation or colony
  • NRS 370.3715— Adoption of regulations by Nevada Tax Commission
  • NRS 370.3725— Selling price of wholesale dealer in certain circumstances
  • NRS 370.3735— Certain sales at wholesale exempted
  • NRS 370.5031— Definitions
  • NRS 370.5032— “Stock-keeping unit” defined
  • NRS 370.5033— Required licensing; application for license; scope of license
  • NRS 370.5034— Imposition, rate and collection of tax; penalty. [Effective through June 30, 2027.]
  • NRS 370.5041— Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
  • NRS 370.5042— Interest on overpayments; disallowance of interest
  • NRS 370.5043— Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
  • NRS 370.5044— Action for refund: Period for commencement; venue; waiver
  • NRS 370.5045— Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
  • NRS 370.5046— Allowance of interest in judgment for amount illegally collected
  • NRS 370.5047— Standing to recover
  • NRS 370.5048— Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
  • NRS 370.5049— Cancellation of illegal determination
  • NRS 370.50311— “Actual cost” defined
  • NRS 370.50312— “Actual cost list price” defined
  • NRS 370.50313— “Cigar” defined
  • NRS 370.50314— “License” defined
  • NRS 370.50315— “Licensee” defined
  • NRS 370.50316— “Pipe tobacco” defined
  • NRS 370.50317— “Remote retail sale” defined
  • NRS 370.50318— “Remote retail seller” defined
  • NRS 370.50319— “Sale” defined
  • NRS 370.50321— “Ultimate consumer” defined
  • NRS 370.50331— Restrictions on issuance, maintenance and renewal of license
  • NRS 370.50332— Posting and transfer of license
  • NRS 370.50333— Period of validity of license; renewal; fee
  • NRS 370.50334— Bond or other security
  • NRS 370.50335— Maintenance of records
  • NRS 370.50336— Suspension or revocation of license; civil penalties; powers and duties of Department; regulations to establish procedure
  • NRS 370.50341— Monthly reports of remote retail seller: Contents; accompanied by tax owed