reglab/housing_qa huggingface dataset:
NV Rev Stat § 370.567 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.567 - Required licensing.

  1. A person shall not engage in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer in this State unless that person first secures a license to engage in that activity from the Department.  2. A person shall not engage in business as a cigarette vending machine operator in this State unless that person first secures a license to engage in that activity from the Department.  3. A person shall not engage in business as a logistics company unless that person first secures a license to engage in that activity from the Department.  4. A person shall not operate a warehouse or distribution center unless that person first secures a license to engage in that activity from the Department.  5. A manufacturer shall not:  (a) Sell any cigarettes to a wholesale dealer of cigarettes in this State;   (b) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a logistics company; or  (c) Operate or permit any person other than the manufacturer to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes,  unless that manufacturer first secures a license to engage in that activity from the Department.  6. A separate license is required to engage in each of the activities described in this section.  7. A person may be licensed as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer and as an operator of a warehouse or distribution center.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.569 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.569 - Exemptions from licensing requirements.

The provisions of NRS 370.531 to 370.597, inclusive, do not apply to:  1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes or other tobacco products on their trains, buses or airplanes;  2. A person entering this State with a quantity of cigarettes or other tobacco products for household or personal use which is exempt from federal import duty; and  3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:  (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and  (b) To the extent it sells cigarettes or other tobacco products, only sells cigarettes or other tobacco products that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).  (Added to NRS by 2019, 621)
NV Rev Stat § 370.571 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.571 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

  1. The Department shall create and maintain on its Internet website and otherwise make available for public inspection a list of all:  (a) Currently valid licenses and the identity of the licensees holding those licenses; and  (b) Indian tribes on whose reservations or colonies cigarettes or other tobacco products are sold and, pursuant to NRS 370.515, from which the Department does not collect the tax imposed by this chapter on such cigarettes or other tobacco products sold on the reservations or colonies.  2. The Department shall update the list at least once each month.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.573 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.573 - Restrictions on issuance, maintenance and renewal of licenses.

  1. No license may be issued, maintained or renewed if:  (a) The applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant:  (1) Is delinquent in the payment of any tax, penalty or fee administered by the Department;  (2) Is delinquent in any return that is required to be filed with the Department;  (3) Had a license revoked or had an equivalent license revoked in another jurisdiction within the past 2 years;  (4) Has been convicted of a crime relating to the manufacture, distribution or sale of cigarettes or other tobacco products or a crime relating to the avoidance or evasion of taxes;  (5) Is a manufacturer who has:  (I) Imported any cigarettes into the United States in violation of 19 U.S.C. § 1681a; or  (II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq.; or  (6) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140.  (b) Except as otherwise provided in this paragraph, the issuance of the license would result in the applicant conducting operations in the same physical location as another licensee. This paragraph does not apply to a licensee if:  (1) The licensee is licensed or is applying to be licensed as:  (I) A wholesale dealer of cigarettes or a wholesale dealer of other tobacco products; and   (II) A tobacco retail dealer;  (2) The licensee would conduct operations under both licenses at the same location; and  (3) Each licensee has the same ownership.  (c) The issuance would result in the applicant conducting operations from a residential address, storage facility, mailbox or post office box.  2. As used in this section:  (a) "Nonparticipating manufacturer" means any manufacturer of tobacco products that is not a participating manufacturer.  (b) "Participating manufacturer" has the meaning ascribed to it in NRS 370A.080.  (Added to NRS by 2019, 615)
NV Rev Stat § 370.575 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.575 - Application for license.

An application for a license must:  1. Be made to the Department on forms prescribed by the Department.  2. Include the name and address of the applicant. If the applicant is a firm, association or partnership, the application must include the name and address of each of its members. If the applicant is a corporation, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers.  3. Specify the location, by street and number, of the principal place of business of the applicant. In addition to specifying the principal place of business of the applicant pursuant to this subsection, an application for a license as a cigarette vending machine operator must list all cigarette vending machine locations for which the license is sought.  4. Specify the location, by street and number, of any place used by the applicant to distribute, ship, affix stamps to, warehouse or store cigarettes or other tobacco products and for which the license is sought.  5. Specify any other information the Department may require to carry out the provisions of this chapter.  6. Except as otherwise provided in NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, be accompanied by the required license fee.  7. Be accompanied by a certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035.  (Added to NRS by 2019, 615; A 2019, 3300)
NV Rev Stat § 370.577 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.577 - Issuance of license to certain applicants without payment of fees.

The Department may issue a license without payment of fees to any applicant who is authorized to do business on an Indian reservation or Indian colony or upon a military or other federal reservation.  (Added to NRS by 2019, 616)
NV Rev Stat § 370.579 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.579 - Contents of license.

Each license must set forth:  1. The name of the person to whom it is issued. If the license is issued under a fictitious name, the license must also set forth the name of each of the persons conducting the business under the fictitious name.  2. The location, by street and number, of the premises for which the license is issued.  (Added to NRS by 2019, 616)
NV Rev Stat § 370.581 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.581 - 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.

  1. Except as otherwise provided in subsection 2, a licensee shall not operate from any location other than the location listed on the face of the license of the licensee. A person who is licensed as a cigarette vending machine operator shall provide the Department with an updated list of all cigarette vending machines maintained by that person whenever there is a change or addition to the list.  2. Upon application by a licensee other than a manufacturer, the Department may issue a temporary license authorizing the licensee to operate at a convention or trade show. A licensee who has been issued a temporary license may operate pursuant to that license only on the specific dates of the convention or trade show for which the temporary license was issued.  (Added to NRS by 2019, 616)
NV Rev Stat § 370.583 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.583 - Signing, posting and transfer of license.

Each holder of a license shall:  1. Sign the license or cause an authorized representative to sign it.  2. Post the license in a conspicuous place in the premises for which it was issued.  Licenses issued under the provisions of this chapter are nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.  (Added to NRS by 2019, 616)
NV Rev Stat § 370.585 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.585 - Scope of license.

A current license as a:  1. Manufacturer authorizes the holder thereof to:  (a) Sell cigarettes from the premises for which the license was issued to a licensed wholesale dealer of cigarettes in this State;  (b) Ship cigarettes to a licensed logistics company; and  (c) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a licensed warehouse or distribution center.  2. Wholesale dealer of cigarettes authorizes the holder thereof to:  (a) Purchase unstamped cigarettes from any manufacturer who holds a current license;   (b) Purchase stamped cigarettes from a licensed wholesale dealer of cigarettes;  (c) Sell stamped cigarettes from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571, to any licensed wholesale dealer of cigarettes or to any licensed tobacco retail dealer; and  (d) Temporarily store and fulfill orders for stamped cigarettes at a licensed warehouse or distribution center or through a licensed logistics company.  3. Wholesale dealer of other tobacco products authorizes the holder thereof to:  (a) Purchase other tobacco products from any manufacturer of other tobacco products or wholesale dealer of other tobacco products;  (b) Sell other tobacco products from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571, to any wholesale dealer of other tobacco products who holds a current license or to any tobacco retail dealer who holds a current license; and  (c) Temporarily store and fulfill orders for other tobacco products at a licensed warehouse or distribution center or through a licensed logistics company.  4. Tobacco retail dealer authorizes the holder thereof to:  (a) Purchase stamped cigarettes from any wholesale dealer of cigarettes who holds a current license;  (b) Sell cigarettes from the premises for which the license was issued to any consumer in this State;  (c) Purchase other tobacco products from a wholesale dealer of other tobacco products who holds a current license;  (d) Sell other tobacco products to any consumer in this State; and  (e) Temporarily store and fulfill orders for cigarettes or other tobacco products at a licensed warehouse or distribution center.   5. Cigarette vending machine operator authorizes the holder thereof to sell Nevada stamped cigarettes by means of coin-operated machines within the borders of this State.  (Added to NRS by 2019, 616)
NV Rev Stat § 370.587 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.587 - Period of validity of license; renewal; fees.

  1. Each license issued by the Department is valid only for the calendar year for which it is issued, and must be renewed annually.  2. The Department shall not charge any license fees to operate a warehouse or distribution center or for a license as a logistics company. Except as otherwise provided in subsections 3 and 5, the Department shall charge:  (a) For a license as a manufacturer, an annual license fee of $1,000.  (b) For a license as a wholesale dealer of cigarettes, an annual license fee of $650.  (c) For a license as a wholesale dealer of other tobacco products, an annual license fee of $650.  (d) For a license as a tobacco retail dealer, $50.  3. If a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.  4. The fees for a license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.  5. A license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.  (Added to NRS by 2019, 617; A 2019, 3300)
NV Rev Stat § 370.589 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.589 - Wholesale dealers: Bond or other security.

  1. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes and licensed wholesale dealer of other tobacco products shall furnish a bond executed by the wholesale dealer as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all excise taxes required to be precollected by the wholesale dealer under the provisions of this chapter. Each bond must be in a principal sum equal to:  (a) For a wholesale dealer of cigarettes, the largest amount of tax precollected by the wholesale dealer in any quarter of the preceding year; or  (b) For a wholesale dealer of other tobacco products, the largest amount of tax paid by the wholesale dealer in any quarter of the preceding year.  If the information to establish that amount is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.  2. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes who wishes to defer payment on the purchase of revenue stamps shall furnish a bond executed by the wholesale dealer of cigarettes as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all deferred payments for revenue stamps. Each bond must be in a principal sum equal to the maximum amount of revenue stamps which the wholesale dealer of cigarettes may have unpaid at any time. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.  3. Upon application and a satisfactory showing, the Department may increase or decrease the amount of a bond required by subsection 1 or 2, based on the record of taxes remitted by the wholesale dealer of cigarettes or wholesale dealer of other tobacco products.  4. The Department may waive the requirement of the bond required by subsection 1 or 2, whenever a licensed wholesale dealer of cigarettes or wholesale dealer of other tobacco products has maintained a satisfactory record of payment of excise taxes or deferred payments, respectively, for a period of 5 consecutive years.  5. A wholesale dealer of cigarettes and a wholesale dealer of other tobacco products are not entitled to a refund of any portion of money paid as a bond pursuant to this section if the wholesale dealer of cigarettes or wholesale dealer of other tobacco products has failed to file a report required by this chapter or owes the Department any fee, payment or penalty.  (Added to NRS by 2019, 618)
NV Rev Stat § 370.591 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.591 - Counties, cities and towns may require business licenses.

This chapter does not prohibit any county, city or town in the State of Nevada from requiring licenses before a person engages in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer.  (Added to NRS by 2019, 619)
NV Rev Stat § 370.593 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.593 - Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.

  1. Except as otherwise provided in subsection 2, a licensee shall retain for not less than 5 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate information submitted by the licensee to the Department in any report or return required pursuant to this chapter.   2. If a licensee fails to submit a return or report which is required by this chapter, the licensee shall retain for not less than 8 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate any information which the licensee was required to include in the report or return which the licensee failed to submit.  3. Upon request, a licensee shall provide access to and permit the Department to inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements retained by the licensee pursuant to subsections 1 and 2 and all records and financial statements relating to the gross income of the licensee.  4. Upon request, a licensee shall provide verification of his or her gross income and any other matters affecting the enforcement of the provisions of this chapter.  5. The Department may demand access to and inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements of any affiliate of a licensee who the Department knows or reasonably believes is involved in the financing, operation or management of the licensee. The inspection, examination, photocopying or audit may take place on the premises of the affiliate or another location, as practicable.  6. The Executive Director or any person authorized in writing by the Executive Director may issue a subpoena to compel the attendance of witnesses at a hearing held by the Department or to compel the production of records.  (Added to NRS by 2019, 618)
NV Rev Stat § 370.597 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.597 - Procedure for suspension and revocation of license; regulations.

The Department shall adopt regulations establishing a procedure for the suspension and revocation of any license issued pursuant to NRS 370.531 to 370.597, inclusive. In adopting the regulations required by this section, the Department shall consider the effect of any suspension or revocation of a license on the inventory of cigarettes or other tobacco products that are in the stream of distribution at the time of suspension or revocation.  (Added to NRS by 2019, 621)
NV Rev Stat § 370.600 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.600 - Legislative findings.

The Legislature finds that:  1. Violations of the provisions of chapter 370A of NRS threaten the integrity of the Master Settlement Agreement, the fiscal soundness of the State and public health.  2. The enactment of the procedural enhancements set forth in NRS 370.600 to 370.705, inclusive, will aid in the enforcement of the provisions of chapter 370A of NRS and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the State and public health.  (Added to NRS by 2005, 374; A 2013, 2660)
NV Rev Stat § 370.605 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.605 - Definitions.

As used in NRS 370.600 to 370.705, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.610 to 370.660, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2005, 374; A 2011, 934; 2013, 2660)
NV Rev Stat § 370.610 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.610 - "Brand family" defined.

Brand family means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.  (Added to NRS by 2005, 374; A 2017, 1001)
NV Rev Stat § 370.615 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.615 - "Cigarette" defined.

Cigarette has the meaning ascribed to it in NRS 370A.050.  (Added to NRS by 2005, 374)
NV Rev Stat § 370.620 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.620 - "Directory" defined.

Directory means the directory created pursuant to NRS 370.675.  (Added to NRS by 2005, 374)
NV Rev Stat § 370.625 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.625 - "Distributor" defined.

Distributor means a person that is authorized to affix stamps to cigarette packages pursuant to this chapter or any person that is required to pay the taxes on cigarettes imposed pursuant to this chapter.  (Added to NRS by 2005, 374)
NV Rev Stat § 370.630 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.630 - "Manufacturer of tobacco products" defined.

Manufacturer of tobacco products has the meaning ascribed to it in NRS 370A.060.  (Added to NRS by 2005, 374)