PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
Law
Nevada Revised Statutes
Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
Checkout our iOS App for a better way to browser and research.
Section
370.001
Definitions.
Section
370.002
Definitions.
Section
370.003
"Alternative nicotine product" defined.
Section
370.004
"Knowingly" defined.
Section
370.005
"Basic cost of cigarettes" defined.
Section
370.006
"Negligently" defined.
Section
370.007
Definitions.
Section
370.008
"Alternative nicotine product" defined.
Section
370.009
"Basic cost of cigarettes" defined.
Section
370.010
"Cigarette" defined.
Section
370.013
"Cigarette package" defined.
Section
370.014
"Cigarette rolling machine" defined.
Section
370.015
"Cigarette vending machine operator" defined.
Section
370.020
"Consumer" defined.
Section
370.025
"Contraband tobacco products" defined.
Section
370.027
"Cost to the wholesale dealer" defined.
Section
370.028
"Counterfeit stamp" defined.
Section
370.029
"Delivery service" defined.
Section
370.031
"Licensee" defined.
Section
370.032
"Place of business" defined.
Section
370.033
"Retail dealer" defined.
Section
370.035
"Sale" and "to sell" defined.
Section
370.037
"Sale at wholesale" defined.
Section
370.042
"Secretary" defined.
Section
370.048
"Stamp" defined.
Section
370.052
"Tobacco product package" defined.
Section
370.054
"Vapor product" defined. [Effective through December 31, 2019.]
Section
370.054
"Vapor product" defined. [Effective January 1, 2020, through June 30, 2020.]
Section
370.054
"Vapor product" defined. [Effective July 1, 2020.]
Section
370.055
"Wholesale dealer" defined.
Section
370.070
Applicability.
Section
370.073
Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.
Section
370.077
Cigarette taxes are direct taxes upon consumer.
Section
370.080
Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers.
Section
370.085
Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.
Section
370.090
Inventory required for wholesale dealer.
Section
370.095
Restrictions on issuance, maintenance and renewal of licenses.
Section
370.0275
"Counterfeit cigarettes" defined.
Section
370.0285
"Delivery sale" defined.
Section
370.0295
"Importer" defined.
Section
370.0305
"License" defined.
Section
370.0315
"Manufacturer" defined.
Section
370.0317
"Other counterfeit tobacco product" defined.
Section
370.0318
"Other tobacco product" defined. [Effective through December 31, 2019.]
Section
370.0318
"Other tobacco product" defined. [Effective January 1, 2020.]
Section
370.0325
"Qualified tribal land" defined.
Section
370.0751
Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
Section
370.100
Application for license.
Section
370.110
Issuance of wholesale dealer’s license to certain applicants without payment of fees.
Section
370.120
Contents of license.
Section
370.130
Signing, posting and transfer of license.
Section
370.140
Scope of license; prohibited sales and purchases.
Section
370.150
Licenses: Period of validity; renewal; fees.
Section
370.155
Wholesale dealers: Bond or other security.
Section
370.160
Counties, cities and towns may require business licenses.
Section
370.165
Levy, rate and collection of tax.
Section
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.
Section
370.175
Unstamped cigarettes: Restriction on possession.
Section
370.180
Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.
Section
370.190
Sale of revenue stamps by Department; payment for revenue stamps; regulations.
Section
370.193
Department to fix maximum amount of revenue stamps upon application by wholesale dealer.
Section
370.195
Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.
Section
370.200
Sale of cigarette revenue stamps by sheriff and city officers.
Section
370.210
Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.
Section
370.220
Allowance of discounts for services rendered by dealers.
Section
370.230
Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.
Section
370.235
Periodic reporting requirements for manufacturers and wholesale dealers.
Section
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.
Section
370.250
Suspension or revocation of license: Grounds; powers and duties of Department.
Section
370.253
Procedure for suspension and revocation of license; regulations.
Section
370.255
Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.
Section
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.
Section
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.
Section
370.270
Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.
Section
370.280
Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.
Section
370.290
Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.
Section
370.295
Transportation of cigarettes: Invoices to accompany shipment.
Section
370.301
Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.
Section
370.310
Sale or distribution of tax-free cigarettes by vending machine prohibited.
Section
370.315
Sale of cigarettes in various packages.
Section
370.321
Licensing and duties of person who accepts order for delivery sale.
Section
370.323
Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.
Section
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.
Section
370.350
Levy; amount; exemptions.
Section
370.360
Payment of tax; reports.
Section
370.371
Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.
Section
370.372
Determination of cost of cigarettes to wholesale dealer.
Section
370.373
Sale by wholesale dealer of cigarettes bought from another wholesale dealer.
Section
370.374
Meeting lawful price of competitor.
Section
370.376
Contract in violation of provisions is void.
Section
370.378
Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.
Section
370.379
Suspension or revocation of license; reinstatement of license.
Section
370.380
Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.
Section
370.382
Unlawful fraudulent acts; penalty.
Section
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.
Section
370.390
Penalty for violation of NRS 370.090 to 370.315, inclusive.
Section
370.395
Penalty for violation of NRS 370.321, 370.323 or 370.327.
Section
370.400
Penalty for violation of NRS 370.350 or 370.360.
Section
370.405
Unlawful sale or possession of contraband tobacco products; penalties.
Section
370.410
Penalty for exporting, importing or possessing contraband tobacco products.
Section
370.413
Authority to search for evidence of violation.
Section
370.415
Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines.
Section
370.419
Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.
Section
370.425
Civil penalties for certain violations; penalty for late payment of tax.
Section
370.430
Penalty for exportation of unstamped cigarettes to unauthorized persons.
Section
370.440
Definitions.
Section
370.445
Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty.
Section
370.447
Required inventory for wholesale dealer.
Section
370.450
Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty. [Effective through December 31, 2019.]
Section
370.450
Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective January 1, 2020.]
Section
370.460
Unlawful to sell products on which tax is not paid.
Section
370.465
Monthly reports of dealers: Contents; accompaniment by tax owed; penalties. [Effective through December 31, 2019.]
Section
370.465
Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. [Effective January 1, 2020.]
Section
370.470
Invoices for certain products required.
Section
370.480
Records required of retail and wholesale dealers; period for retention.
Section
370.490
Allowance of credits.
Section
370.500
Remittance of tax; credit to State General Fund.
Section
370.501
Imposition and collection of tax by governing body of Indian reservation or colony.
Section
370.503
Allowance of refund for certain taxes paid.
Section
370.504
Certification of excess amount collected; credit and refund.
Section
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.
Section
370.510
Regulations of Department.
Section
370.515
Restriction on collection by Department of tax for products sold on Indian reservation or colony.
Section
370.520
Indian rights unabridged.
Section
370.521
Sale and distribution of cigarettes, cigarette paper and other tobacco products to minor prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty. [Effective January 1, 2020.]
Section
370.523
Civil penalties for certain violations; penalty for late payment of tax.
Section
370.525
Civil action for injunctive relief.
Section
370.530
Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.
Section
370.531
Definitions.
Section
370.533
"Cigarette" defined.
Section
370.535
"Cigarette rolling machine" defined.
Section
370.537
"Cigarette vending machine operator" defined.
Section
370.539
"Commission" defined.
Section
370.541
"Consumer" defined.
Section
370.543
"License" defined.
Section
370.545
"Licensee" defined.
Section
370.547
"Logistics company" defined.
Section
370.549
"Manufacturer" defined.
Section
370.551
"Other tobacco product" defined.
Section
370.553
"Place of business" defined.
Section
370.555
"Sale" and "to sell" defined.
Section
370.557
"Stamp" defined.
Section
370.559
"Tobacco retail dealer" defined.
Section
370.561
"Warehouse or distribution center" defined.
Section
370.563
"Wholesale dealer of cigarettes" defined.
Section
370.565
"Wholesale dealer of other tobacco products" defined.
Section
370.567
Required licensing.
Section
370.569
Exemptions from licensing requirements.
Section
370.571
Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.
Section
370.573
Restrictions on issuance, maintenance and renewal of licenses.
Section
370.575
Application for license.
Section
370.577
Issuance of license to certain applicants without payment of fees.
Section
370.579
Contents of license.
Section
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.
Section
370.583
Signing, posting and transfer of license.
Section
370.585
Scope of license.
Section
370.587
Period of validity of license; renewal; fees.
Section
370.589
Wholesale dealers: Bond or other security.
Section
370.591
Counties, cities and towns may require business licenses.
Section
370.593
Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.
Section
370.595
Suspension or revocation of license; civil penalties; powers and duties of Department.
Section
370.597
Procedure for suspension and revocation of license; regulations.
Section
370.600
Legislative findings.
Section
370.605
Definitions.
Section
370.610
"Brand family" defined.
Section
370.615
"Cigarette" defined.
Section
370.620
"Directory" defined.
Section
370.625
"Distributor" defined.
Section
370.630
"Manufacturer of tobacco products" defined.
Section
370.635
"Master Settlement Agreement" defined.
Section
370.640
"Nonparticipating manufacturer" defined.
Section
370.645
"Participating manufacturer" defined.
Section
370.650
"Qualified escrow fund" defined.
Section
370.655
"Stamp" defined.
Section
370.660
"Units sold" defined.
Section
370.663
Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.
Section
370.665
Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.
Section
370.670
Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.
Section
370.675
Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.
Section
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.
Section
370.680
Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.
Section
370.682
Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.
Section
370.683
Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.
Section
370.684
Liability of importer for required escrow deposit and certain reports.
Section
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.
Section
370.690
Adoption of certain regulations by Department.
Section
370.692
Account for Tobacco Enforcement: Creation; administration; use.
Section
370.693
Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.
Section
370.695
Unlawful acts; penalties; violation constitutes deceptive trade practice.
Section
370.696
Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.
Section
370.697
Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.
Section
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.
Section
370.700
Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.
Section
370.705
Controlling provisions; invalidity and severability.
Section
370.3715
Adoption of regulations by Nevada Tax Commission.
Section
370.3725
Selling price of wholesale dealer in certain circumstances.
Section
370.3735
Certain sales at wholesale exempted.
Section
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.
Section
370.5042
Interest on overpayments; disallowance of interest.
Section
370.5043
Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
Section
370.5044
Action for refund: Period for commencement; venue; waiver.
Section
370.5045
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
Section
370.5046
Allowance of interest in judgment for amount illegally collected.
Section
370.5047
Standing to recover.
Section
370.5048
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
Section
370.5049
Cancellation of illegal determination.