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Nevada Chapter 372A — Tax on Controlled Substances

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

  • NRS 372A.010— Definitions
  • NRS 372A.015— “Cannabis” defined
  • NRS 372A.020— “Controlled substance” defined
  • NRS 372A.040— “Sell” defined
  • NRS 372A.050— Department to adopt regulations
  • NRS 372A.060— Applicability; no immunity from criminal prosecution
  • NRS 372A.070— Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
  • 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
  • NRS 372A.200— Definitions
  • NRS 372A.205— “Adult-use cannabis retail store” defined
  • NRS 372A.207— “Cannabis consumption lounge” defined
  • NRS 372A.210— “Cannabis cultivation facility” defined
  • NRS 372A.220— “Excise tax on cannabis” defined
  • NRS 372A.247— “Sales price” defined
  • NRS 372A.250— “Taxpayer” defined
  • NRS 372A.260— Applicability of chapter 360
  • NRS 372A.270— Maintenance and availability of records of taxpayer; penalty
  • NRS 372A.280— Examination of records by Department; payment of expenses of Department for examination of records outside State
  • NRS 372A.285— Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations
  • NRS 372A.286— “Person” defined. [Effective January 1, 2027.]
  • NRS 372A.290— Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt
  • NRS 372A.300— Certification of excess amount collected; credit and refund
  • NRS 372A.310— Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver
  • NRS 372A.320— Interest on overpayments; disallowance of interest
  • NRS 372A.330— Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review
  • NRS 372A.340— Standing to file petition for judicial review; failure to file petition constitutes waiver
  • NRS 372A.350— Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected
  • NRS 372A.360— Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
  • NRS 372A.370— Prohibited acts; penalty
  • NRS 372A.380— Remedies of State are cumulative
  • NRS 372A.2855— Definitions. [Effective January 1, 2027.]
  • NRS 372A.2857— “Board” defined. [Effective January 1, 2027.]
  • NRS 372A.2858— “Business” defined. [Effective January 1, 2027.]
  • NRS 372A.2862— “Seller” defined. [Effective January 1, 2027.]
  • NRS 372A.2864— Registration with Department and cannabis tax permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2027.]
  • NRS 372A.2865— Issuance, assignability and display of cannabis tax permit; explanation of liability for collection and payment of taxes. [Effective January 1, 2027.]
  • NRS 372A.2867— Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.]
  • NRS 372A.2868— Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.]
  • NRS 372A.2869— Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]