reglab/housing_qa huggingface dataset:
NV Rev Stat § 372A.110 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.110 - Deposit and allocation of taxes, fees and penalties collected.

  1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately.  2. The Governor or his or her designee shall administer the money credited to the State General Fund pursuant to subsection 1. The money may be expended only for grants to county and city law enforcement agencies for the enforcement of chapter 453 of NRS.  3. Any civil penalty collected by a district attorney pursuant to NRS 372A.070 must be deposited in the county treasury for the purposes of law enforcement and conducting criminal prosecutions.  (Added to NRS by 1987, 1739; A 1989, 814; 2015, 2263)
NV Rev Stat § 372A.120 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

  1. The Department shall immediately deliver any controlled substances which come into its possession in the course of administering NRS 372A.060 to 372A.130, inclusive, with a full accounting to the Investigation Division of the Department of Public Safety.  2. The Investigation Division of the Department of Public Safety and every other law enforcement agency shall notify the Department of each person it discovers having possession of a controlled substance and the serial number of any stamps affixed.  (Added to NRS by 1987, 1739; A 2001, 2601; 2015, 2263)
NV Rev Stat § 372A.130 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.130 - Action to enjoin assessment or collection of tax, interest or penalty barred.

No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive.  (Added to NRS by 1987, 1739; A 2015, 2264)
NV Rev Stat § 372A.200 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.200 - Definitions.

As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2015, 2259; A 2017, 3724, 3730)
NV Rev Stat § 372A.205 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.205 - "Retail marijuana store" defined. [Effective through June 30, 2020.]

Retail marijuana store has the meaning ascribed to it in NRS 453D.030.  (Added to NRS by 2017, 3728)
NV Rev Stat § 372A.205 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.205 - "Adult-use cannabis retail store" defined. [Effective July 1, 2020.]

Adult-use cannabis retail store has the meaning ascribed to it in NRS 678A.065.  (Added to NRS by 2017, 3728; A 2019, 3871, effective July 1, 2020) — (Substituted in revision for NRS 372A.243)
NV Rev Stat § 372A.210 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.210 - "Cultivation facility" defined. [Effective through June 30, 2020.]

Cultivation facility has the meaning ascribed to it in NRS 453A.056.  (Added to NRS by 2015, 2259)
NV Rev Stat § 372A.210 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.210 - "Cannabis cultivation facility" defined. [Effective July 1, 2020.]

Cannabis cultivation facility has the meaning ascribed to it in NRS 678A.090.  (Added to NRS by 2015, 2259; A 2019, 3871, effective July 1, 2020)
NV Rev Stat § 372A.220 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.220 - "Excise tax on marijuana" defined. [Effective through June 30, 2020.]

Excise tax on marijuana means any of the excise taxes imposed by NRS 372A.290.  (Added to NRS by 2015, 2259; A 2017, 3730)
NV Rev Stat § 372A.220 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.220 - "Excise tax on cannabis" defined. [Effective July 1, 2020.]

Excise tax on cannabis means any of the excise taxes imposed by NRS 372A.290.  (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767, effective July 1, 2020)
NV Rev Stat § 372A.243 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.243 - "Retail marijuana store" defined.

[Replaced in revision by NRS 372A.205.]
NV Rev Stat § 372A.247 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.247 - "Sales price" defined.

  1. "Sales price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:  (a) The cost of the property sold.  (b) The cost of materials used, labor or service cost, interest charged, losses or any other expenses.  (c) The cost of transportation of the property before its purchase.  2. The total amount for which property is sold includes all of the following:  (a) Any services that are a part of the sale.  (b) Any amount for which credit is given to the purchaser by the seller.  3. "Sales price" does not include any of the following:  (a) Cash discounts allowed and taken on sales.  (b) The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit, except that this exclusion does not apply in any instance when the customer, to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.  (c) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.  (Added to NRS by 2017, 3722, 3728)
NV Rev Stat § 372A.250 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.250 - "Taxpayer" defined. [Effective through June 30, 2020.]

Taxpayer means a:  1. Cultivation facility; or  2. Retail marijuana store.  (Added to NRS by 2015, 2259; A 2017, 3730)
NV Rev Stat § 372A.250 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.250 - "Taxpayer" defined. [Effective July 1, 2020.]

Taxpayer means a:  1. Cannabis cultivation facility; or  2. Adult-use cannabis retail store.  (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871, effective July 1, 2020)
NV Rev Stat § 372A.260 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.260 - Applicability of chapter 360 of NRS. [Effective through June 30, 2020.]

The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on marijuana to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380, inclusive.  (Added to NRS by 2015, 2259; A 2017, 3730)
NV Rev Stat § 372A.260 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.260 - Applicability of chapter 360 of NRS. [Effective July 1, 2020.]

The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on cannabis to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380, inclusive.  (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767, effective July 1, 2020)
NV Rev Stat § 372A.270 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.270 - Maintenance and availability of records of taxpayer; penalty.

  1. Each person responsible for maintaining the records of a taxpayer shall:  (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;  (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and  (c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.  2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.  (Added to NRS by 2015, 2259)
NV Rev Stat § 372A.280 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective through June 30, 2020.]

  1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise tax on marijuana.  2. Any person who may be liable for the excise tax on marijuana and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.  (Added to NRS by 2015, 2259; A 2017, 3730)
NV Rev Stat § 372A.280 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State. [Effective July 1, 2020.]

  1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise tax on cannabis.  2. Any person who may be liable for the excise tax on cannabis and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.  (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767, effective July 1, 2020)
NV Rev Stat § 372A.285 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of marijuana and marijuana products; regulations. [Effective through June 30, 2020.]

  1. Each cultivation facility and each marijuana cultivation facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:  (a) The current production of the cultivation facility or marijuana cultivation facility;  (b) Sales by product type;  (c) Prices by product type; and  (d) Such other information as the Department may require.  2. Each facility for the production of edible marijuana products or marijuana-infused products and each marijuana product manufacturing facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:  (a) The amount of marijuana purchased;  (b) The amount of edible marijuana products, marijuana-infused products and marijuana products produced;  (c) Sales by product type;  (d) Prices by product type; and  (e) Such other information as the Department may require.  3. Each medical marijuana dispensary and each retail marijuana store shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:  (a) The amount of marijuana purchased by the dispensary or store from cultivation facilities, marijuana cultivation facilities, facilities for the production of edible marijuana products or marijuana-infused products or marijuana product manufacturing facilities;  (b) Sales to consumers by product type;  (c) Prices by product type; and  (d) Such other information as the Department may require.  4. The Department shall adopt regulations prescribing the frequency of the reports required pursuant to this section which must be submitted not less frequently than quarterly and not more frequently than monthly.  5. As used in this section:  (a) "Cultivation facility" has the meaning ascribed to it in NRS 453A.056.  (b) "Edible marijuana products" has the meaning ascribed to it in NRS 453A.101.  (c) "Facility for the production of edible marijuana products or marijuana-infused products" has the meaning ascribed to it in NRS 453A.105.  (d) "Marijuana cultivation facility" has the meaning ascribed to it in NRS 453D.030.  (e) "Marijuana product manufacturing facility" has the meaning ascribed to it in NRS 453D.030.  (f) "Marijuana products" has the meaning ascribed to it in NRS 453D.030.  (g) "Marijuana-infused products" has the meaning ascribed to it in NRS 453A.112.  (h) "Medical marijuana dispensary" has the meaning ascribed to it in NRS 453A.115.  (Added to NRS by 2017, 3723, 3729)
NV Rev Stat § 372A.285 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations. [Effective July 1, 2020.]

  1. Each cannabis cultivation facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:  (a) The current production of the cannabis cultivation facility;  (b) Sales by product type;  (c) Prices by product type; and  (d) Such other information as the Department may require.  2. Each cannabis production facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:  (a) The amount of cannabis purchased;  (b) The amount of cannabis products produced;  (c) Sales by product type;  (d) Prices by product type; and  (e) Such other information as the Department may require.  3. Each cannabis sales facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:  (a) The amount of cannabis purchased by the cannabis sales facility from cannabis cultivation facilities or cannabis production facilities;  (b) Sales to consumers by product type;  (c) Prices by product type; and  (d) Such other information as the Department may require.  4. The Department shall adopt regulations prescribing the frequency of the reports required pursuant to this section which must be submitted not less frequently than quarterly and not more frequently than monthly.  5. As used in this section:  (a) "Cannabis production facility" has the meaning ascribed to it in NRS 678A.125.  (b) "Cannabis products" has the meaning ascribed to it in NRS 678A.120.  (c) "Cannabis sales facility" has the meaning ascribed to it in NRS 678A.130.  (Added to NRS by 2017, 3723, 3729; A 2019, 3872, effective July 1, 2020)
NV Rev Stat § 372A.290 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 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.]

  1. An excise tax is hereby imposed on each wholesale sale in this State of marijuana by a cultivation facility to another medical marijuana establishment at the rate of 15 percent of the fair market value at wholesale of the marijuana. The excise tax imposed pursuant to this subsection is the obligation of the cultivation facility.  2. An excise tax is hereby imposed on each retail sale in this State of marijuana or marijuana products by a retail marijuana store at the rate of 10 percent of the sales price of the marijuana or marijuana products. The excise tax imposed pursuant to this subsection:  (a) Is the obligation of the retail marijuana store.  (b) Is separate from and in addition to any general state and local sales and use taxes that apply to retail sales of tangible personal property.  3. The revenues collected from the excise tax imposed pursuant to subsection 1 must be distributed:  (a) To the Department and to local governments in an amount determined to be necessary by the Department to pay the costs of the Department and local governments in carrying out the provisions of chapter 453A of NRS; and  (b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the State Treasurer to be deposited to the credit of the State Distributive School Account in the State General Fund.  4. For the purpose of subsection 3 and NRS 453D.510, a total amount of $5,000,000 of the revenues collected from the excise tax imposed pursuant to subsection 1 and the excise tax imposed pursuant to NRS 453D.500 in each fiscal year shall be deemed sufficient to pay the costs of all local governments to carry out the provisions of chapters 453A and 453D of NRS. The Department shall, by regulation, determine the manner in which local governments may be reimbursed for the costs of carrying out the provisions of chapters 453A and 453D of NRS.  5. The revenues collected from the excise tax imposed pursuant to subsection 2 must be paid over as collected to the State Treasurer to be deposited to the credit of the State Distributive School Account in the State General Fund.  6. As used in this section:  (a) "Local government" has the meaning ascribed to it in NRS 360.640.  (b) "Marijuana products" has the meaning ascribed to it in NRS 453D.030.  (c) "Medical marijuana establishment" has the meaning ascribed to it in NRS 453A.116.  (Added to NRS by 2013, 3726; A 2015, 2262; 2017, 3730; 2019, 3269) — (Substituted in revision for NRS 372A.075)
NV Rev Stat § 372A.300 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.300 - Certification of excess amount collected; credit and refund. [Effective through June 30, 2020.]

If the Department determines that the excise tax on marijuana or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.  (Added to NRS by 2015, 2260; A 2017, 3732)
NV Rev Stat § 372A.300 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.300 - Certification of excess amount collected; credit and refund. [Effective July 1, 2020.]

If the Department determines that the excise tax on cannabis or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.  (Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767, effective July 1, 2020)
NV Rev Stat § 372A.310 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 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.]

  1. Except as otherwise provided in NRS 360.235 and 360.395:  (a) No refund of the excise tax on marijuana may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.  (b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.  2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.  3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.  (Added to NRS by 2015, 2260; A 2017, 3732)
NV Rev Stat § 372A.310 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.310 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. [Effective July 1, 2020.]

  1. Except as otherwise provided in NRS 360.235 and 360.395:  (a) No refund of the excise tax on cannabis may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.  (b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.  2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.  3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.  (Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767, effective July 1, 2020)
NV Rev Stat § 372A.320 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.320 - Interest on overpayments; disallowance of interest. [Effective through June 30, 2020.]

  1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of the excise tax on marijuana at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.  2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.  (Added to NRS by 2015, 2260; A 2017, 3732)