reglab/housing_qa huggingface dataset:
NV Rev Stat § 370.301 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

  1. If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.  2. If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported are subject to seizure and sale under the provisions of NRS 370.270.  3. Transportation of cigarettes through this State from a point outside this State to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his or her possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.  4. In any case where the Department, its duly authorized agent or any peace officer of the State has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this chapter, the Department, agent or peace officer may stop the vehicle and inspect it for contraband cigarettes.  (Added to NRS by 1973, 1005; A 1975, 1720; 2005, 1196)
NV Rev Stat § 370.310 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited.

No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine.  [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1973, 1009)
NV Rev Stat § 370.315 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.315 - Sale of cigarettes in various packages.

A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in this state.  (Added to NRS by 1989, 2183)
NV Rev Stat § 370.321 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.321 - Licensing and duties of person who accepts order for delivery sale.

  1. A person shall not accept an order for a delivery sale unless the person first obtains a license as a retail dealer.  2. A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 370A, 372 and 374 of NRS, and all other laws of this State generally applicable to sales of cigarettes that occur entirely within this State.  (Added to NRS by 2005, 1188)
NV Rev Stat § 370.323 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.323 - Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.

  1. A person shall not cause the mailing or shipment of cigarettes in connection with an order for a delivery sale unless the person accepting the order first:  (a) Obtains from the prospective purchaser a certification which includes:  (1) Reliable confirmation that the purchaser is at least 18 years of age; and  (2) A statement signed by the prospective purchaser in writing and under penalty of perjury which:  (I) Certifies the prospective purchaser’s address and date of birth;  (II) Confirms that the prospective purchaser understands that signing another person’s name to such certification is illegal and that sales of cigarettes to children under 18 years of age are illegal under the laws of this State; and  (III) Confirms that the prospective purchaser desires to receive mailings from a tobacco company.  (b) Makes a good faith effort to verify the information contained in the certification provided by the prospective purchaser pursuant to paragraph (a) against any federal or commercially available database established for that purpose.  (c) Sends to the prospective purchaser, by electronic mail or other means, a notice which meets the requirements of subsection 2 and requests confirmation that the order for the delivery sale was placed by the prospective purchaser.  (d) Receives from the prospective purchaser confirmation, pursuant to the request described in paragraph (c), that such person placed the order for the delivery sale.  (e) Receives payment for the delivery sale from the prospective purchaser by a credit or debit card that has been issued in that purchaser’s name.  2. The notice required by paragraph (c) of subsection 1 must include:  (a) A prominent and clearly legible statement that the sale of cigarettes to children under 18 years of age is illegal;  (b) A prominent and clearly legible statement that the sale of cigarettes is restricted to persons who provide verifiable proof of age in accordance with this section; and  (c) A prominent and clearly legible statement that sales of cigarettes are taxable under this chapter, and an explanation of how the tax has been or is to be paid with respect to the delivery sale.  3. Persons accepting orders for delivery sales may request that prospective purchasers provide their electronic mail addresses.  (Added to NRS by 2005, 1188)
NV Rev Stat § 370.350 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.350 - Levy; amount; exemptions.

  1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.  2. The amount of the use tax is 90 mills per cigarette.  3. The use tax does not apply where:  (a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.  (b) Tax exemption is provided for in this chapter.  [1:178:1953] — (NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)
NV Rev Stat § 370.360 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.360 - Payment of tax; reports.

Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.  [2:178:1953] — (NRS A 1973, 1009; 1975, 1721)
NV Rev Stat § 370.371 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.371 - Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

  1. A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantially by:  (a) Advertising, offering to sell or selling at wholesale, cigarettes at less than the cost to the wholesale dealer; or  (b) Offering any rebate or concession in price or giving any rebate or concession in price in connection with the sale of cigarettes.  2. A retail dealer shall not engage in predatory pricing with the intent to injure competitors or destroy or lessen competition substantially by:  (a) Inducing, attempting to induce, procuring or attempting to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer; or  (b) Inducing, attempting to induce, procuring or attempting to procure any rebate or concession in connection with the purchase of cigarettes.  3. A person who violates the provisions of this section shall be punished by a fine of not more than $50 for each offense.  4. Evidence of:  (a) An advertisement, an offer to sell or the sale of cigarettes by a wholesale dealer at less than the cost to the wholesale dealer;  (b) An offer of a rebate in price, the giving of a rebate in price, an offer of a concession or the giving of a concession in connection with the sale of cigarettes; or  (c) The inducement, attempt to induce, procurement or attempt to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer,  is prima facie evidence of intent and likelihood to injure competition and to destroy or lessen competition substantially.  (Added to NRS by 1989, 1514; A 1993, 2473)
NV Rev Stat § 370.3715 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.3715 - Adoption of regulations by Nevada Tax Commission.

The Commission may adopt regulations for the enforcement of NRS 370.371 to 370.378, inclusive.  (Added to NRS by 1989, 1515; A 1993, 2474; 2019, 631)
NV Rev Stat § 370.372 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.372 - Determination of cost of cigarettes to wholesale dealer.

In determining the cost of cigarettes to a wholesale dealer:  1. A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.  2. The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.  (Added to NRS by 1989, 1515; A 1993, 2474)
NV Rev Stat § 370.3725 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.3725 - Selling price of wholesale dealer in certain circumstances.

In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a concession, the wholesale dealer’s selling price must not be below the cost to the wholesale dealer of the cigarettes included in such transactions and the invoice cost of all other articles, products, commodities and concessions included in the advertisements, offers for sale or sales, whether the cost is paid by the retail dealer, the wholesale dealer or any other person.  (Added to NRS by 1989, 1515)
NV Rev Stat § 370.373 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer.

A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale.  (Added to NRS by 1989, 1515; A 1993, 2475)
NV Rev Stat § 370.3735 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.3735 - Certain sales at wholesale exempted.

The provisions of NRS 370.371 to 370.378, inclusive, do not apply to a sale at wholesale made:  1. As an isolated transaction and not in the usual course of business;  2. When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;  3. When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;  4. When cigarettes are sold upon the final liquidation of a business; or  5. When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.  (Added to NRS by 1989, 1515; A 2019, 631)
NV Rev Stat § 370.374 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.374 - Meeting lawful price of competitor.

  1. A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or her as a wholesale dealer.  2. The price of cigarettes advertised, offered for sale or sold under an exception specified in NRS 370.3735 or at a bankruptcy sale is not the price of a competitor for the purposes of this section.  3. In the absence of proof of the price of a competitor, the lowest cost to the wholesale dealer determined by a survey of costs that is made in accordance with recognized statistical and cost-accounting practices for a trade area shall be deemed the price of a competitor.  (Added to NRS by 1989, 1516; A 1993, 2475)
NV Rev Stat § 370.376 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.376 - Contract in violation of provisions is void.

A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.378, inclusive, is void and no recovery thereon may be made.  (Added to NRS by 1989, 1516; A 2019, 631)
NV Rev Stat § 370.378 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.378 - Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

  1. An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provision of NRS 370.371 to 370.378, inclusive. An action may be instituted by any person injured by a violation or threatened violation of NRS 370.371 to 370.378, inclusive, or by the Attorney General upon the request of the Executive Director. If in such an action, a violation or threatened violation is established, the court shall enjoin and restrain, or otherwise prohibit the violation or threatened violation. In such an action it is not necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff, in addition to injunctive relief and costs of the suit, including reasonable attorney’s fees, may recover from the defendant the actual damages sustained by the plaintiff.  2. If no injunctive relief is sought or required, any person injured by a violation of the provisions of NRS 370.371 to 370.378, inclusive, may maintain an action for damages and costs, including attorney’s fees, in any court of competent jurisdiction.  (Added to NRS by 1989, 1516; A 2019, 631)
NV Rev Stat § 370.379 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.379 - Suspension or revocation of license; reinstatement of license.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.380 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.380 - Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

  1. It is unlawful for a person, with the intent to defraud the State:  (a) To alter, forge or counterfeit any license or stamp provided for in this chapter;  (b) To have in his or her possession any forged, counterfeited, spurious or altered license or stamp with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;  (c) To have in his or her possession one or more cigarette stamps which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;  (d) To affix to any piece of a package or package of cigarettes a stamp which he or she knows has been removed from any other piece of a package or package of cigarettes; or  (e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.  2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.  [3.1:192:1947; added 1951, 124] — (NRS A 1965, 1246; 1967, 562; 1971, 1168; 1979, 1467; 1995, 1271; 2005, 1197; 2019, 631)
NV Rev Stat § 370.382 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.382 - Unlawful fraudulent acts; penalty.

  1. It is unlawful for a person, with the intent to defraud the State:  (a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive, or any regulations adopted for the administration or enforcement of those provisions;  (b) To refuse to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof;  (c) To alter, forge or otherwise counterfeit any stamp;  (d) To sell or possess for the purpose of sale any counterfeit stamp;  (e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp;  (f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed;  (g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or  (h) To fail to comply with any requirement of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive.  2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.  (Added to NRS by 2005, 1191; A 2009, 166; 2019, 632)
NV Rev Stat § 370.385 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.385 - 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.

  1. 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,  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.  (Added to NRS by 1999, 1666; A 2001, 2136; 2019, 632)
NV Rev Stat § 370.390 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.390 - Penalty for violation of NRS 370.090 to 370.315, inclusive.

Except as otherwise provided in NRS 370.382, any person violating any of the provisions of NRS 370.090 to 370.315, inclusive, or 370.531 to 370.597, inclusive, is guilty of a gross misdemeanor.  [Part 16:192:1947; 1943 NCL § 6528.16] — (NRS A 1965, 1247; 1967, 563; 1971, 1169; 2005, 1197; 2019, 633)
NV Rev Stat § 370.395 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.395 - Penalty for violation of NRS 370.321, 370.323 or 370.327.

A person who:  1. Knowingly violates any of the provisions of NRS 370.321, 370.323 or 370.327; or  2. Knowingly and falsely submits a certification pursuant to paragraph (a) of subsection 1 of NRS 370.323 in the name of another person,  is guilty of a category C felony and shall be punished as provided in NRS 193.130.  (Added to NRS by 2005, 1192; A 2009, 166)
NV Rev Stat § 370.400 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.400 - Penalty for violation of NRS 370.350 or 370.360.

Any person who:  1. Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360; or  2. Knowingly makes any false statement in any such report,  is guilty of a misdemeanor.  [4:178:1953] — (NRS A 1967, 563; 1989, 1597)