reglab/housing_qa huggingface dataset:
NV Rev Stat § 370.503 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.503 - Allowance of refund for certain taxes paid.

  1. Upon proof satisfactory to the Department and subject to the requirements of NRS 360.236, a refund must be allowed for the taxes paid pursuant to NRS 370.450 on other tobacco products that are sold to:  (a) The United States Government for the purposes of the Army, Air Force, Navy or Marine Corps and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for the purposes of the Army, Air Force, Navy or Marine Corps;  (b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;  (c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the tax imposed pursuant to NRS 370.501; or  (d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the tax imposed pursuant to NRS 370.501.  2. Any refund must be paid as other claims against the State are paid.  (Added to NRS by 1991, 2280; A 2009, 66; 2015, 2499)
NV Rev Stat § 370.504 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.504 - Certification of excess amount collected; credit and refund.

If the Department determines that any amount, 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, administrators or executors.  (Added to NRS by 2019, 621)
NV Rev Stat § 370.5041 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5041 - 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.

  1. Except as otherwise provided in NRS 360.235 and 360.395:  (a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the close of the period for which the tax was due.  (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, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355.  2. Every claim for a credit or refund must be in writing and must state the specific grounds upon which the claim is founded.  3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.  4. Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.  (Added to NRS by 2019, 621)
NV Rev Stat § 370.5042 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5042 - Interest on overpayments; disallowance of interest.

  1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter 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, it may not allow any interest on the overpayment.  (Added to NRS by 2019, 622)
NV Rev Stat § 370.5043 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5043 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

  1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.  2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.  (Added to NRS by 2019, 622)
NV Rev Stat § 370.5044 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5044 - Action for refund: Period for commencement; venue; waiver.

  1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.  2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.  (Added to NRS by 2019, 622)
NV Rev Stat § 370.5045 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5045 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

  1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may file a petition for judicial review pursuant to NRS 233B.130.  2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited on any amount of tax due from the plaintiff pursuant to this chapter.  3. The balance of the judgment must be refunded to the plaintiff.  (Added to NRS by 2019, 622)
NV Rev Stat § 370.5046 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5046 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.  (Added to NRS by 2019, 622)
NV Rev Stat § 370.5047 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5047 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.  (Added to NRS by 2019, 622)
NV Rev Stat § 370.5048 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5048 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

  1. The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.  2. The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change of place of trial.  3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.  (Added to NRS by 2019, 623)
NV Rev Stat § 370.5049 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.5049 - Cancellation of illegal determination.

  1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.  2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.  (Added to NRS by 2019, 623)
NV Rev Stat § 370.505 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.505 - 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.

  1. A retail dealer shall pay a wholesale dealer for all cigarettes and other tobacco products purchased from the wholesale dealer:  (a) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 1st day of the month but before the 16th day of the month, on or before the 29th day of the same month; and  (b) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 16th day of the month but before the 1st day of the next month, on or before the 14th day of the next month.  2. A wholesale dealer shall not extend credit or otherwise allow a retail dealer to violate the provisions of subsection 1.  3. The Department may impose a penalty on a wholesale dealer who violates the provisions of subsection 2 as follows:  (a) For the first violation, a penalty of $500.  (b) For a second or subsequent violation, if paragraph (c) does not apply, a penalty of $1,000.  (c) For a third or subsequent violation within any 12-month period, a penalty of $5,000 or suspension or revocation of the license of the wholesale dealer, or both.  4. Pursuant to a written complaint or upon its own motion, the Department shall investigate an alleged violation of subsection 2. The Department shall give notice to the alleged violator and conduct a hearing, if warranted by the investigation. The Department may assess a penalty pursuant to subsection 3, if it determines that the wholesale dealer violated the provisions of subsection 2.  (Added to NRS by 1987, 1789; A 1989, 285)
NV Rev Stat § 370.510 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.510 - Regulations of Department.

The Department may make all necessary regulations for the administration and enforcement of this chapter, including:  1. Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes.  2. Regulations authorizing persons other than dealers to possess unstamped cigarettes.  3. Regulations relating to the licensing of wholesale dealers and retail dealers.  [Part 16:192:1947; 1943 NCL § 6528.16] — (NRS A 1971, 1165; 1975, 1714; 1977, 783; 1997, 1505)
NV Rev Stat § 370.515 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.515 - Restriction on collection by Department of tax for products sold on Indian reservation or colony.

The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:  1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;  2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and  3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.  (Added to NRS by 1991, 655; A 2015, 2499)
NV Rev Stat § 370.520 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.520 - Indian rights unabridged.

Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq.  (Added to NRS by 1973, 1006)
NV Rev Stat § 370.523 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.523 - Civil penalties for certain violations; penalty for late payment of tax.

In addition to any other penalty authorized by law:  1. The Department may impose on each person who violates any of the provisions of this chapter a civil penalty of:  (a) Not more than $1,000 for the first violation of a provision; and  (b) Not more than $5,000 for each subsequent violation of the same provision.  2. Each violation of any provision of this chapter is considered a separate violation.  3. Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.090 to 370.327, inclusive, or 370.440 to 370.503, inclusive, within the time prescribed by law or regulation shall, in addition to the tax due:  (a) For a first such failure, pay a penalty of 10 percent of the tax due but unpaid, in addition to the tax. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax.  (b) For a second such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax.  (c) For a third and each subsequent such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department shall suspend or revoke the license of the licensee who failed to pay the tax.  (Added to NRS by 2005, 1190; A 2009, 167; 2019, 634) — (Substituted in revision for NRS 370.425)
NV Rev Stat § 370.525 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.525 - Civil action for injunctive relief.

  1. Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person:  (a) Sells, distributes or manufactures cigarettes; and  (b) Sustains direct economic or commercial injury as a result of a violation of NRS 370.090 to 370.327, inclusive, 370.380, 370.382, 370.385, 370.395, 370.405, 370.410 or 370.531 to 370.597, inclusive.  2. Nothing in this section authorizes an action against this State, a political subdivision of this State, or an officer, employee or agency thereof.  (Added to NRS by 2001, 2135; A 2005, 1198; 2009, 167; 2019, 638)
NV Rev Stat § 370.530 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.530 - Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

  1. The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter.  2. Sheriffs, within their counties, and all other peace officers of the State of Nevada shall, without further compensation, assist in the enforcement of this chapter.  [18:192:1947; 1943 NCL § 6528.18] — (NRS A 2005, 1198)
NV Rev Stat § 370.531 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.531 - Definitions.

As used in NRS 370.531 to 370.597, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.533 to 370.565, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.533 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.533 - "Cigarette" defined.

Cigarette has the meaning ascribed to it in NRS 370.010.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.535 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.535 - "Cigarette rolling machine" defined.

Cigarette rolling machine has the meaning ascribed to it in NRS 370.014.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.537 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.537 - "Cigarette vending machine operator" defined.

Cigarette vending machine operator has the meaning ascribed to it in NRS 370.015.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.539 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.539 - "Commission" defined.

Commission means the Nevada Tax Commission.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.541 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.541 - "Consumer" defined.

Consumer means any person who comes into possession of cigarettes or other tobacco products in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.543 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.543 - "License" defined.

License means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder of the license to operate a warehouse or distribution center or to conduct business as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer or a logistics company.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.545 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.545 - "Licensee" defined.

Licensee means the holder of a license.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.547 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.547 - "Logistics company" defined.

  1. "Logistics company" means a person who is:  (a) Not licensed as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer; and  (b) Authorized by a manufacturer, a wholesale dealer of cigarettes or a wholesale dealer of other tobacco products to temporarily store, fulfill orders for and coordinate the transport or delivery of cigarettes or other tobacco products from a facility in this State on behalf of and at the direction of the manufacturer, wholesale dealer of cigarettes or wholesale dealer of other tobacco products.  2. The term does not include a common carrier who undertakes for hire, as a regular business, the transportation of cigarettes or other tobacco products from place to place, and who offers its services to all who choose to employ it and to pay its charges therefor.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.549 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.549 - "Manufacturer" defined.

Manufacturer has the meaning ascribed to it in NRS 370.0315.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.551 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.551 - "Other tobacco product" defined.

Other tobacco product has the meaning ascribed to it in NRS 370.0318.  (Added to NRS by 2019, 613)
NV Rev Stat § 370.553 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.553 - "Place of business" defined.

Place of business has the meaning ascribed to it in NRS 370.032.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.555 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.555 - "Sale" and "to sell" defined.

Sale and "to sell" have the meaning ascribed to them in NRS 370.035.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.557 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.557 - "Stamp" defined.

Stamp has the meaning ascribed to it in NRS 370.048.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.559 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.559 - "Tobacco retail dealer" defined.

Tobacco retail dealer has the meaning ascribed to:  1. "Retail dealer" in NRS 370.033; and  2. "Retail dealer" in NRS 370.440.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.561 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.561 - "Warehouse or distribution center" defined.

Warehouse or distribution center means a building in this State which is owned, leased or rented and operated by a manufacturer, wholesale dealer of cigarettes, wholesale dealer of other tobacco products or tobacco retail dealer for the temporary storage of cigarettes or other tobacco products.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.563 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.563 - "Wholesale dealer of cigarettes" defined.

Wholesale dealer of cigarettes has the meaning ascribed to "wholesale dealer" in NRS 370.055.  (Added to NRS by 2019, 614)
NV Rev Stat § 370.565 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.565 - "Wholesale dealer of other tobacco products" defined.

Wholesale dealer of other tobacco products has the meaning ascribed to "wholesale dealer" in NRS 370.440.  (Added to NRS by 2019, 614)