1. A wholesale dealer of other tobacco products shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth such information as the Department may prescribe concerning other tobacco products on which the tax provided by NRS 370.450 was imposed during the previous month.
2. Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products on which that tax was imposed during the previous month.
(Added to NRS by 1997, 1504; A 2001, 1596; 2015, 2498; 2019, 637, effective January 1, 2020)