1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package.
2. Subsection 1 does not apply to:
(a) Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295; or
(b) A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.