Restriction on collection by Department of tax for products sold on Indian reservation or colony.

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The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:

1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;

2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and

3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.

(Added to NRS by 1991, 655; A 2015, 2499)


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