reglab/housing_qa huggingface dataset:
NV Rev Stat § 370.405 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.405 - Unlawful sale or possession of contraband tobacco products; penalties.

  1. It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is prima facie evidence of the purpose to sell those products.  2. A person who violates any provision of subsection 1 is guilty of:  (a) For the first offense involving contraband tobacco products having a value of $25 or more but less than $250, a misdemeanor.  (b) For each subsequent offense involving contraband tobacco products having a value of $25 or more but less than $250, a category D felony and shall be punished as provided in NRS 193.130.  (c) For the first offense involving contraband tobacco products having a value of $250 or more, a gross misdemeanor.  (d) For each subsequent offense involving contraband tobacco products having a value of $250 or more, a category C felony and shall be punished as provided in NRS 193.130.  (Added to NRS by 2005, 1192; A 2007, 2057)
NV Rev Stat § 370.410 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.410 - Penalty for exporting, importing or possessing contraband tobacco products.

Except as otherwise provided in NRS 370.405, any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor.  (Added to NRS by 1973, 1006; A 2005, 1197; 2007, 2057)
NV Rev Stat § 370.413 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.413 - Authority to search for evidence of violation.

In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this State may enter and inspect, without a warrant during normal business hours and with a warrant at any other time:  1. The facilities and records of any manufacturer, wholesale dealer or retail dealer; and  2. Any other place where they may have reason to believe contraband tobacco products are stored, warehoused or kept for sale.  (Added to NRS by 1965, 301; A 1975, 1714; 2005, 1193; 2007, 2057)
NV Rev Stat § 370.415 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.415 - Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines.

  1. The Department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and cigarette rolling machines being used in violation of any provision of this chapter that are found or located in the State of Nevada.  2. A sheriff or other peace officer who seizes stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall provide written notification of the seizure to the Department not later than 5 working days after the seizure. The notification must include the reason for the seizure.  3. After consultation with the Department, the sheriff or other peace officer shall transmit the contraband tobacco products to the Department if:  (a) The contraband tobacco products consist of cigarettes and:  (1) Except for revenue stamps being properly affixed as required by this chapter, the cigarettes comply with all state and federal statutes and regulations; and  (2) The Department approves the transmission of the cigarettes; or  (b) The contraband tobacco products consist of any other tobacco products and the Department approves the transmission of the other tobacco products.  4. Upon the receipt of any:  (a) Cigarettes pursuant to subsection 3, the Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270; or  (b) Other tobacco products pursuant to subsection 3, the Department shall:  (1) Sell the other tobacco products to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records; or  (2) If there is no bidder, or in the opinion of the Department the quantity of the other tobacco products is insufficient, or for any other reason such disposition would be impractical, destroy or dispose of the other tobacco products as the Department may see fit.  The proceeds of all sales pursuant to this paragraph must be classed as revenues derived under the provisions of NRS 370.440 to 370.503, inclusive.  5. The sheriff or other peace officer who seizes any stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall:  (a) Destroy the stamps, machinery and cigarette rolling machines; and  (b) If he or she does not transmit the contraband tobacco products to the Department, destroy the contraband tobacco products.  (Added to NRS by 1973, 1005; A 1975, 1721; 2001, 2137; 2005, 1197; 2007, 2058; 2015, 2958; 2019, 633)
NV Rev Stat § 370.419 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.419 - Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.

All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:  1. Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;  2. Keeps or makes 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;  3. Refuses to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive; or  4. Attempts in any manner to evade or defeat the requirements of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive,  is subject to forfeiture pursuant to NRS 179.1156 to 179.1205, inclusive.  (Added to NRS by 2005, 1191; A 2009, 167; 2019, 634)
NV Rev Stat § 370.425 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.425 - Civil penalties for certain violations; penalty for late payment of tax.

[Replaced in revision by NRS 370.523.]
NV Rev Stat § 370.430 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.430 - Penalty for exportation of unstamped cigarettes to unauthorized persons.

Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.  (Added to NRS by 1973, 1006; A 1977, 789)
NV Rev Stat § 370.440 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.440 - Definitions.

As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:  1. "Alternative nicotine product" has the meaning ascribed to it in NRS 370.008.  2. "Other tobacco product" has the meaning ascribed to it in NRS 370.0318.  3. "Retail dealer" means any person who is engaged in selling other tobacco products to ultimate consumers.  4. "Sale" means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of other tobacco products.  5. "Ultimate consumer" means a person who purchases one or more other tobacco products for his or her household or personal use and not for resale.  6. "Wholesale dealer of other tobacco products" means any person who:  (a) Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State;  (b) Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or  (c) Manufactures, produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.   7. "Wholesale price" means:  (a) Except as otherwise provided in paragraph (b), the price for which other tobacco products are sold to a wholesale dealer of other tobacco products, valued in money, whether paid in money or otherwise, without any discount or other reduction on account of any of the following:  (1) Trade discounts, cash discounts, special discounts or deals, cash rebates or any other reduction from the regular sales price;  (2) The cost of materials used, labor or service cost, interest charged, losses or any other expenses;  (3) The cost of transportation of the other tobacco products before its purchase by the wholesale dealer of other tobacco products;  (4) Any services that are a part of the sale, including, without limitation, shipping, freight, warehousing, customer service, advertising or any other service related to the sale; or  (5) The amount of any tax, not including any excise tax, imposed by the United States upon or with respect to the other tobacco product.  (b) For other tobacco products sold to a retail dealer or an ultimate consumer by a wholesale dealer of other tobacco products described in paragraph (c) of subsection 6, the established price for which the other tobacco product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.  (Added to NRS by 1983, 707; A 1991, 655, 2281; 1997, 1504; 2001, 1595; 2013, 160; 2015, 2496; 2019, 635)
NV Rev Stat § 370.445 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.445 - Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.447 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.447 - Required inventory for wholesale dealer.

Each person licensed as a wholesale dealer of other tobacco products shall keep on hand at all times other tobacco products of a wholesale value of at least $5,000.  (Added to NRS by 2019, 621)
NV Rev Stat § 370.450 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.450 - Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty. [Effective through December 31, 2019.]

  1. Except as otherwise provided in subsection 2, there is hereby imposed upon the purchase or possession of other tobacco products by a customer in this State a tax of 30 percent of the wholesale price of those products.  2. The provisions of subsection 1 do not apply to those products which are:  (a) Shipped out of the State for sale and use outside the State;  (b) Displayed or exhibited at a trade show, convention or other exhibition in this State by a manufacturer or wholesale dealer who is not licensed in this State; or  (c) Acquired free of charge at a trade show, convention or other exhibition or public event in this State, and which do not have significant value as determined by the Department by regulation.  3. This tax must be collected and paid by the wholesale dealer to the Department, in accordance with the provisions of NRS 370.465, after the sale or distribution of the other tobacco products by the wholesale dealer. The wholesale dealer is entitled to retain 0.25 percent of the taxes collected to cover the costs of collecting and administering the taxes if the taxes are paid in accordance with the provisions of NRS 370.465.  4. Any wholesale dealer who sells or distributes other tobacco products without paying the tax provided for by this section is guilty of a misdemeanor.  (Added to NRS by 1983, 707; A 1997, 1504; 2001, 1596; 2003, 20th Special Session, 19; 2007, 911; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2497)
NV Rev Stat § 370.450 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.450 - Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective January 1, 2020.]

  1. Except as otherwise provided in this section, there is hereby imposed upon the receipt, purchase or sale of other tobacco products in this State a tax of 30 percent of the wholesale price of those products.  2. The provisions of subsection 1 do not apply to those products which are:  (a) Displayed or exhibited at a trade show, convention or other exhibition in this State by a manufacturer or wholesale dealer of other tobacco products who is not licensed in this State; or  (b) Distributed free of charge at a trade show, convention or other exhibition or public event in this State, if the distributor has obtained a license to distribute other tobacco products free of charge for the trade show, convention or other exhibition or public event.  3. This tax:  (a) Is imposed:  (1) At the time the other tobacco products are first possessed or received by a wholesale dealer of other tobacco products who maintains a place of business in this State for sale or disposition in this State;  (2) At the time the other tobacco products are sold by a wholesale dealer of other tobacco products who does not maintain a place of business in this State to a retail dealer or ultimate consumer; or  (3) For other tobacco products manufactured, produced, fabricated, assembled, processed, labeled or finished in this State, at the time the other tobacco products are sold in this State to a wholesale dealer of other tobacco products, retail dealer or ultimate consumer.  (b) Must be paid by the wholesale dealer of other tobacco products to the Department, in accordance with the provisions of NRS 370.465. The wholesale dealer of other tobacco products is entitled to retain 0.25 percent of the taxes due to cover the costs of collecting and administering the taxes if the taxes are paid in accordance with the provisions of NRS 370.465.  4. Any wholesale dealer of other tobacco products who sells or distributes other tobacco products without paying the tax provided for by this section is guilty of a misdemeanor.  (Added to NRS by 1983, 707; A 1997, 1504; 2001, 1596; 2003, 20th Special Session, 19; 2007, 911; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2497; 2019, 636, effective January 1, 2020)
NV Rev Stat § 370.460 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.460 - Unlawful to sell products on which tax is not paid.

It is unlawful for any person to sell or offer to sell other tobacco products on which the tax is not paid as provided for in NRS 370.450.  (Added to NRS by 1983, 707; A 2001, 1596; 2015, 2497)
NV Rev Stat § 370.465 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.465 - Monthly reports of dealers: Contents; accompaniment by tax owed; penalties. [Effective through December 31, 2019.]

  1. A wholesale dealer shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth each sale of other tobacco products that the wholesale dealer made during the previous month.  2. Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products that were sold by the wholesale dealer during the previous month.  3. The Department may impose a penalty on a wholesale dealer who violates any of the provisions of this section as follows:  (a) For the first violation within 7 years, a fine of $1,000.  (b) For a second violation within 7 years, a fine of $5,000.  (c) For a third or subsequent violation within 7 years, revocation of the license of the wholesale dealer.  (Added to NRS by 1997, 1504; A 2001, 1596; 2015, 2498)
NV Rev Stat § 370.465 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.465 - Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. [Effective January 1, 2020.]

  1. A wholesale dealer of other tobacco products shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth such information as the Department may prescribe concerning other tobacco products on which the tax provided by NRS 370.450 was imposed during the previous month.  2. Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products on which that tax was imposed during the previous month.  (Added to NRS by 1997, 1504; A 2001, 1596; 2015, 2498; 2019, 637, effective January 1, 2020)
NV Rev Stat § 370.470 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.470 - Invoices for certain products required.

  1. A wholesale dealer of other tobacco products must obtain from each manufacturer or wholesale dealer of other tobacco products from whom the wholesale dealer of other tobacco products purchases other tobacco products itemized invoices of all other tobacco products purchased from or delivered by the manufacturer or wholesale dealer of other tobacco products. The wholesale dealer of other tobacco products must obtain from the manufacturer or wholesale dealer of other tobacco products separate invoices for each purchase made.  2. A retail dealer must obtain from each wholesale dealer of other tobacco products itemized invoices of all other tobacco products purchased from the wholesale dealer of other tobacco products. The retail dealer must obtain separate invoices for each purchase made.  3. The invoices required by subsections 1 and 2 must include:  (a) The name and address of the manufacturer or wholesale dealer of other tobacco products who sold the other tobacco products;  (b) The name and address of the wholesale dealer of other tobacco products or retail dealer who purchased the other tobacco products;  (c) The date of the purchase;  (d) The invoice number;  (e) The method of delivery; and  (f) The itemized quantity of each brand, type, size and price of other tobacco products purchased.  (Added to NRS by 1983, 707; A 1997, 1505; 2001, 1597; 2015, 2498; 2019, 637)
NV Rev Stat § 370.480 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.480 - Records required of retail and wholesale dealers; period for retention.

  1. Every wholesale dealer of other tobacco products must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of other tobacco products which the wholesale dealer of other tobacco products holds, purchases and delivers, distributes or sells in this State. All records must be preserved for at least 5 years after the date of purchase or after the date of the last entry made on the record.  2. Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of other tobacco products purchased and delivered from wholesale dealers of other tobacco products. The invoices must show the name and address of the wholesale dealer of other tobacco products and the date of the purchase. All records must be preserved for at least 5 years after the date of the purchase.  (Added to NRS by 1983, 708; A 2001, 1597; 2015, 2498; 2017, 1001; 2019, 638)
NV Rev Stat § 370.490 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.490 - Allowance of credits.

  1. The Department shall allow a credit of 30 percent of the wholesale price, less a discount of 0.25 percent for the services rendered in collecting the tax, for other tobacco products on which the tax has been paid pursuant to NRS 370.450 and that may no longer be sold. If the other tobacco products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.  2. A credit must also be granted for any other tobacco products shipped from this State and destined for retail sale and consumption outside the State on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the State.  3. A wholesale dealer of other tobacco products may claim a credit by filing with the Department the proof required by this section. The claim must be made on a form prescribed by the Department.  (Added to NRS by 1983, 708; A 1989, 1597; 2001, 1597; 2003, 20th Special Session, 20; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2498; 2019, 638)
NV Rev Stat § 370.500 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.500 - Remittance of tax; credit to State General Fund.

  1. All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall deposit these payments with the State Treasurer for credit to the Account for the Tax on Products Made From Tobacco, Other Than Cigarettes, in the State General Fund.  (Added to NRS by 1983, 708)
NV Rev Stat § 370.501 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony.

  1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any other tobacco product sold on the reservation or colony.  2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any retail dealer authorized to do business on the reservation or colony.  (Added to NRS by 1991, 655; A 2015, 2499)