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.
Nev. Rev. Stat. § 370.385
in effect1. A wholesale dealer shall not affix a Nevada cigarette revenue stamp upon, and a wholesale dealer or a retail dealer shall not knowingly or negligently accept or possess, a package, carton, packet or other container of cigarettes which:
(a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;
(b) Is labeled as for export only, U.S. tax exempt, for use outside the U.S. or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States unless the wholesale dealer or retail dealer is legally authorized to possess tax-exempt cigarettes for the purposes of export;
(c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);
(d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754;
(e) Has been imported into the United States in violation of 19 U.S.C. § 1681a;
(f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes;
(g) Violates a federal trademark or copyright law; or
(h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.
2. A person shall not:
(a) Affix Nevada cigarette revenue stamps on;
(b) Sell or distribute in this state; or
(c) Possess in this state with the intent to sell or distribute in this state,
Ê cigarettes manufactured for export outside the United States.
3. The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows:
(a) For the first violation, a penalty of $5,000.
(b) For each subsequent violation, a penalty of $10,000.
4. Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp was placed in violation of subsection 1 or 2.
5. As used in this section, cigarettes manufactured for export outside the United States means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-370.htmlFetched: 10/4/2026