Tax on Controlled Substances

  1. Law
  2. Nevada Revised Statutes
  3. Tax on Controlled Substances

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Section
372A.010

Definitions.

Section
372A.015

"Cannabis" defined. [Effective July 1, 2020.]

Section
372A.020

"Controlled substance" defined.

Section
372A.030

"Marijuana" defined. [Effective through June 30, 2020.]

Section
372A.040

"Sell" defined.

Section
372A.050

Department to adopt regulations.

Section
372A.060

Applicability; no immunity from criminal prosecution. [Effective through June 30, 2020.]

Section
372A.060

Applicability; no immunity from criminal prosecution. [Effective July 1, 2020.]

Section
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 through June 30, 2020.]

Section
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. [Effective July 1, 2020.]

Section
372A.080

Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

Section
372A.090

Revenue stamps: Design, printing and sale; record of stamps sold.

Section
372A.100

Destruction of spoiled or unusable revenue stamps.

Section
372A.110

Deposit and allocation of taxes, fees and penalties collected.

Section
372A.120

Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

Section
372A.130

Action to enjoin assessment or collection of tax, interest or penalty barred.

Section
372A.200

Definitions.

Section
372A.205

"Retail marijuana store" defined. [Effective through June 30, 2020.]

Section
372A.205

"Adult-use cannabis retail store" defined. [Effective July 1, 2020.]

Section
372A.210

"Cultivation facility" defined. [Effective through June 30, 2020.]

Section
372A.210

"Cannabis cultivation facility" defined. [Effective July 1, 2020.]

Section
372A.220

"Excise tax on marijuana" defined. [Effective through June 30, 2020.]

Section
372A.220

"Excise tax on cannabis" defined. [Effective July 1, 2020.]

Section
372A.243

"Retail marijuana store" defined.

Section
372A.247

"Sales price" defined.

Section
372A.250

"Taxpayer" defined. [Effective through June 30, 2020.]

Section
372A.250

"Taxpayer" defined. [Effective July 1, 2020.]

Section
372A.260

Applicability of chapter 360 of NRS. [Effective through June 30, 2020.]

Section
372A.260

Applicability of chapter 360 of NRS. [Effective July 1, 2020.]

Section
372A.270

Maintenance and availability of records of taxpayer; penalty.

Section
372A.280

Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective through June 30, 2020.]

Section
372A.280

Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective July 1, 2020.]

Section
372A.285

Submission of reports to Department concerning production, purchases and sales of marijuana and marijuana products; regulations. [Effective through June 30, 2020.]

Section
372A.285

Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations. [Effective July 1, 2020.]

Section
372A.290

Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Department and local governments from revenue collected; regulations. [Effective through June 30, 2020.]

Section
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. [Effective July 1, 2020, through June 30, 2021.]

Section
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. [Effective July 1, 2021.]

Section
372A.300

Certification of excess amount collected; credit and refund. [Effective through June 30, 2020.]

Section
372A.300

Certification of excess amount collected; credit and refund. [Effective July 1, 2020.]

Section
372A.310

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. [Effective through June 30, 2020.]

Section
372A.310

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. [Effective July 1, 2020.]

Section
372A.320

Interest on overpayments; disallowance of interest. [Effective through June 30, 2020.]

Section
372A.320

Interest on overpayments; disallowance of interest. [Effective July 1, 2020.]

Section
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.

Section
372A.340

Standing to file petition for judicial review; failure to file petition constitutes waiver.

Section
372A.350

Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

Section
372A.360

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. [Effective through June 30, 2020.]

Section
372A.360

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. [Effective July 1, 2020.]

Section
372A.370

Prohibited acts; penalty. [Effective through June 30, 2020.]

Section
372A.370

Prohibited acts; penalty. [Effective July 1, 2020.]

Section
372A.380

Remedies of State are cumulative.