TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS
Nev. Rev. Stat. 370
in effectContents
section370.002. Definitions.section370.004. Knowingly defined.section370.006. Negligently defined.section370.007. Definitions.section370.008. Alternative nicotine product defined.section370.009. Basic cost of cigarettes defined.section370.010. Cigarette defined.section370.013. Cigarette package defined.section370.014. Cigarette rolling machine defined.section370.015. Cigarette vending machine operator defined.section370.020. Consumer defined.section370.025. Contraband tobacco products defined.section370.027. Cost to the wholesale dealer defined.section370.028. Counterfeit stamp defined.section370.029. Delivery service defined.section370.031. Licensee defined.section370.032. Place of business defined.section370.033. Retail dealer defined.section370.035. Sale and to sell defined.section370.037. Sale at wholesale defined.section370.042. Secretary defined.section370.048. Stamp defined.section370.052. Tobacco product package defined.section370.054. Vapor product defined.section370.055. Wholesale dealer defined.section370.070. Applicability.section370.073. Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.section370.077. Cigarette taxes are direct taxes upon consumer.section370.090. Inventory required for wholesale dealer.section370.165. Levy, rate and collection of tax.section370.170. 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.section370.175. Unstamped cigarettes: Restriction on possession.section370.180. Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.section370.190. Sale of revenue stamps by Department; payment for revenue stamps; regulations.section370.193. Department to fix maximum amount of revenue stamps upon application by wholesale dealer.section370.195. Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.section370.200. Sale of cigarette revenue stamps by sheriff and city officers.section370.210. Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.section370.220. Allowance of discounts for services rendered by dealers.section370.230. Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.section370.240. 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.section370.255. Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.section370.257. 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.section370.260. 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.section370.270. Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.section370.0275. Counterfeit cigarettes defined.section370.280. Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.section370.0285. Delivery sale defined.section370.290. Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.section370.0295. Importer defined.section370.295. Transportation of cigarettes: Invoices to accompany shipment.section370.301. Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.section370.0305. License defined.section370.310. Sale or distribution of tax-free cigarettes by vending machine prohibited.section370.315. Sale of cigarettes in various packages.section370.0315. Manufacturer defined.section370.0317. Other counterfeit tobacco product defined.section370.0318. Other tobacco product defined.section370.321. Duties of person who accepts order for delivery sale; civil penalties.section370.0325. Qualified tribal land defined.section370.327. 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.section370.350. Levy; amount; exemptions.section370.360. Payment of tax; reports.section370.371. Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.section370.372. Determination of cost of cigarettes to wholesale dealer.section370.373. Sale by wholesale dealer of cigarettes bought from another wholesale dealer.section370.374. Meeting lawful price of competitor.section370.376. Contract in violation of provisions is void.section370.378. Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.section370.380. Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.section370.382. Unlawful fraudulent acts; penalty.section370.385. 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.section370.390. Penalty for violation of NRS 370.090 to 370.315 , inclusive.section370.400. Penalty for violation of NRS 370.350 or 370.360 .section370.405. Unlawful sale or possession of contraband tobacco products; penalties.section370.410. Penalty for exporting, importing or possessing contraband tobacco products.section370.413. Authority to search for evidence of violation.section370.415. Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty.section370.419. Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.section370.430. Penalty for exportation of unstamped cigarettes to unauthorized persons.section370.440. Definitions.section370.447. Required inventory for wholesale dealer.section370.450. Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective through June 30, 2027.]section370.460. Unlawful to sell products on which tax is not paid.section370.465. Monthly reports of wholesale dealers: Contents; accompaniment by tax owed.section370.470. Invoices for certain products required.section370.480. Records required of retail and wholesale dealers; period for retention.section370.490. Allowance of credits. [Effective through June 30, 2027.]section370.500. Remittance of tax; credit to State General Fund.section370.501. Imposition and collection of tax by governing body of Indian reservation or colony.section370.503. Allowance of refund for certain taxes paid.section370.504. Certification of excess amount collected; credit and refund.section370.505. 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.section370.510. Regulations of Department.section370.515. Restriction on collection by Department of tax for products sold on Indian reservation or colony.section370.520. Indian rights unabridged.section370.521. Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty.section370.523. Civil penalties for certain violations; penalty for late payment of tax.section370.525. Civil action for injunctive relief.section370.530. Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.section370.531. Definitions.section370.533. Cigarette defined.section370.535. Cigarette rolling machine defined.section370.537. Cigarette vending machine operator defined.section370.539. Commission defined.section370.541. Consumer defined.section370.543. License defined.section370.545. Licensee defined.section370.547. Logistics company defined.section370.549. Manufacturer defined.section370.551. Other tobacco product defined.section370.553. Place of business defined.section370.555. Sale and to sell defined.section370.557. Stamp defined.section370.559. Tobacco retail dealer defined.section370.561. Warehouse or distribution center defined.section370.563. Wholesale dealer of cigarettes defined.section370.565. Wholesale dealer of other tobacco products defined.section370.567. Required licensing.section370.569. Exemptions from licensing requirements.section370.571. Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.section370.573. Restrictions on issuance, maintenance and renewal of licenses.section370.575. Application for license.section370.577. Issuance of license to certain applicants without payment of fees.section370.579. Contents of license.section370.581. 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.section370.583. Signing, posting and transfer of license.section370.585. Scope of license.section370.587. Period of validity of license; renewal; fees.section370.589. Wholesale dealers: Bond or other security.section370.591. Counties, cities and towns may require business licenses.section370.593. Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.section370.595. Suspension or revocation of license; civil penalties; powers and duties of Department.section370.597. Procedure for suspension and revocation of license; regulations.section370.600. Legislative findings.section370.605. Definitions.section370.610. Brand family defined.section370.615. Cigarette defined.section370.620. Directory defined.section370.625. Distributor defined.section370.630. Manufacturer of tobacco products defined.section370.635. Master Settlement Agreement defined.section370.640. Nonparticipating manufacturer defined.section370.645. Participating manufacturer defined.section370.650. Qualified escrow fund defined.section370.655. Stamp defined.section370.660. Units sold defined.section370.663. Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.section370.665. Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.section370.670. Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.section370.675. Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.section370.677. 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.section370.680. Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.section370.682. Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.section370.683. Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.section370.684. Liability of importer for required escrow deposit and certain reports.section370.685. 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.section370.690. Adoption of certain regulations by Department.section370.692. Account for Tobacco Enforcement: Creation; administration; use.section370.693. Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.section370.695. Unlawful acts; penalties; violation constitutes deceptive trade practice.section370.696. Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.section370.697. Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.section370.698. 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.section370.700. Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.section370.705. Controlling provisions; invalidity and severability.section370.0751. Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.section370.3715. Adoption of regulations by Nevada Tax Commission.section370.3725. Selling price of wholesale dealer in certain circumstances.section370.3735. Certain sales at wholesale exempted.section370.5031. Definitions.section370.5032. Stock-keeping unit defined.section370.5033. Required licensing; application for license; scope of license.section370.5034. Imposition, rate and collection of tax; penalty. [Effective through June 30, 2027.]section370.5041. 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.section370.5042. Interest on overpayments; disallowance of interest.section370.5043. Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.section370.5044. Action for refund: Period for commencement; venue; waiver.section370.5045. Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.section370.5046. Allowance of interest in judgment for amount illegally collected.section370.5047. Standing to recover.section370.5048. Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.section370.5049. Cancellation of illegal determination.section370.50311. Actual cost defined.section370.50312. Actual cost list price defined.section370.50313. Cigar defined.section370.50314. License defined.section370.50315. Licensee defined.section370.50316. Pipe tobacco defined.section370.50317. Remote retail sale defined.section370.50318. Remote retail seller defined.section370.50319. Sale defined.section370.50321. Ultimate consumer defined.section370.50331. Restrictions on issuance, maintenance and renewal of license.section370.50332. Posting and transfer of license.section370.50333. Period of validity of license; renewal; fee.section370.50334. Bond or other security.section370.50335. Maintenance of records.section370.50336. Suspension or revocation of license; civil penalties; powers and duties of Department; regulations to establish procedure.section370.50341. Monthly reports of remote retail seller: Contents; accompanied by tax owed.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-370.htmlFetched: 10/4/2026