reglab/housing_qa huggingface dataset:
NV Rev Stat § 370.190 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.190 - Sale of revenue stamps by Department; payment for revenue stamps; regulations.

  1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale.  2. Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time.  3. The Department may provide by regulation for:  (a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked "Tax Paid."  (b) Any requirements for the purchase of stamps.  [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124] + [10.1:192:1947; added 1951, 124] — (NRS A 1971, 1165; 1975, 1715; 1977, 785; 1983, 320; 1989, 2185; 2013, 2656; 2019, 624)
NV Rev Stat § 370.193 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.193 - Department to fix maximum amount of revenue stamps upon application by wholesale dealer.

A wholesale dealer may apply to the Department to fix the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to NRS 370.589, the Department shall fix an amount for the wholesale dealer.  (Added to NRS by 1989, 2184; A 2019, 625)
NV Rev Stat § 370.195 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.195 - Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.

  1. The amount owing for revenue stamps for which payment was deferred in any calendar month is due on or before the 25th day of the following calendar month. Payment must be made by a remittance payable to the Department.  2. Upon request of the wholesale dealer for good cause shown, the Department may grant an extension of the due date of any deferred payment for a period not exceeding 5 days.  3. The Department may suspend without prior notice the privilege to defer payment for the purchase of revenue stamps or may reduce the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time if:  (a) The wholesale dealer fails to pay for stamps at the times required by subsection 1;  (b) The bond or bonds required pursuant to NRS 370.589 are cancelled or become void, impaired or unenforceable for any reason; or  (c) The Department determines that any deferred payments are in jeopardy of not being paid.  (Added to NRS by 1989, 2184; A 2019, 625)
NV Rev Stat § 370.200 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.200 - Sale of cigarette revenue stamps by sheriff and city officers.

  1. The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.  2. The sheriff and city officers shall:  (a) Serve as such agent without additional compensation; and  (b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.  [Part 10:192:1947; A 1951, 124] — (NRS A 1957, 230; 1965, 301; 1971, 1166; 1975, 1716)
NV Rev Stat § 370.210 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.210 - Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

  1. A wholesale dealer located within the borders of this State shall affix stamps to all applicable cigarette packages within 20 days after receipt. A wholesale dealer may set aside, without affixing stamps, only that part of the stock of the wholesale dealer that is identified for sale or distribution outside of the borders of this State. A wholesale dealer must identify any stock to be set aside pursuant to this subsection within 20 days after the receipt of that stock.  2. A wholesale dealer may affix stamps only to cigarette packages that the wholesale dealer has received directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713.  3. If a wholesale dealer maintains stocks of unstamped cigarette packages as authorized pursuant to subsection 1, those unstamped cigarette packages must be stored separately from stamped cigarette packages and must not be transferred by the wholesale dealer to another facility of the wholesale dealer within the borders of this State or to any other person within the borders of this State.  4. A person shall not affix stamps to any cigarette packages except upon the premises described in the license of a wholesale dealer or upon other premises where authorized by regulation.  [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] — (NRS A 1973, 1006; 1977, 786; 1993, 2473; 2005, 1194; 2019, 625)
NV Rev Stat § 370.220 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.220 - Allowance of discounts for services rendered by dealers.

In the sale of any cigarette revenue stamps to a licensed cigarette dealer, the Department and its agents shall allow the purchaser a discount of 0.25 percent against the amount of excise tax otherwise due for the services rendered in affixing cigarette revenue stamps to the cigarette packages.  [12:192:1947; A 1949, 598; 1951, 124; 1955, 360] — (NRS A 1961, 676; 1971, 1166; 1975, 1716; 1977, 786; 1983, 320; 1991, 2293; 2003, 20th Special Session, 19; 2008, 25th Special Session, 19; 2009, 2097; 2019, 625)
NV Rev Stat § 370.230 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.230 - Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.

Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department shall be destroyed. The written authorization of the State Board of Examiners shall set forth the number, denomination and face value of the stamps.  [18.1:192:1947; added 1951, 124] — (NRS A 1971, 1166; 1975, 1716)
NV Rev Stat § 370.235 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.235 - Periodic reporting requirements for manufacturers and wholesale dealers.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.250 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.250 - Suspension or revocation of license: Grounds; powers and duties of Department.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.253 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.253 - Procedure for suspension and revocation of license; regulations.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.255 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.255 - Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

  1. Each:  (a) Wholesale dealer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesale dealer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.  (b) Retail dealer shall maintain copies of invoices or equivalent documentation for every transaction in which the retail dealer receives or purchases cigarettes at each of its facilities. The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and the quantity of each brand and style of the cigarettes received in the transaction.  (c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.  2. The records required by this section must be preserved on the premises described in the license of the manufacturer, wholesale dealer or retail dealer in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the Department. With the permission of the Department, manufacturers, wholesale dealers and retail dealers with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.  3. The records required by this section must be retained for not less than 5 years after the date of the transaction unless the Department authorizes, in writing, their earlier removal or destruction.  (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 786; 1993, 2473; 2005, 1195; 2017, 998)
NV Rev Stat § 370.257 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.257 - Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department.

  1. Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by this chapter or chapter 370A of NRS.   2. The Department, the Nevada Tax Commission and the Attorney General may share the records and reports required by this chapter or chapter 370A of NRS:  (a) With law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities for the purposes of enforcing the provisions of this chapter or chapter 370A of NRS or corresponding provisions of federal law or the laws of other states, Indian tribes or nations.  (b) With a court, an arbitrator or any data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.  (c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.  3. Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is confidential. The Department, the Nevada Tax Commission and the Attorney General:  (a) Shall not disclose any such data; and  (b) May not be required to produce any such data for inspection by any person or governmental entity or for use in any action or proceeding.  4. The Department may audit the records and investigate the facilities of each licensee or applicant for a license to determine whether the manufacturer, wholesale dealer or retail dealer, as applicable, has complied with the provisions of this chapter and chapter 370A of NRS.  5. As used in this section, "Master Settlement Agreement" has the meaning ascribed to it in NRS 370.635.  (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 787; 1983, 709; 2005, 1196; 2011, 933; 2013, 2658; 2017, 999)
NV Rev Stat § 370.260 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.260 - Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees.

  1. All taxes and license fees imposed by the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, less any refunds granted as provided by law, must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall:  (a) As compensation to the State for the costs of collecting the taxes, transmit each month the sum the Legislature specifies from the remittances made to it pursuant to subsection 1 during the preceding month to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program.  (b) From the remittances of taxes made to it pursuant to subsection 1 during the preceding month, less the amount transmitted pursuant to paragraph (a), transmit each month the portion of the tax which is equivalent to 85 mills per cigarette to the State Treasurer for deposit to the credit of the Account for the Tax on Cigarettes in the State General Fund.  (c) Transmit the balance of the payments of taxes each month to the State Treasurer for deposit in the Local Government Tax Distribution Account created by NRS 360.660.  (d) Report to the State Controller monthly the amount of collections of taxes and license fees.  3. The money deposited pursuant to paragraph (c) of subsection 2 in the Local Government Tax Distribution Account is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations and must be credited to the respective accounts of Carson City and each county.  4. All license fees remitted to the Department pursuant to subsection 1 must be deposited with the State Treasurer for credit to the Department and used by the Department to administer and enforce the provisions of this chapter.  [Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15] — (NRS A 1961, 675; 1965, 1222; 1967, 1372; 1969, 234, 334, 1131; 1971, 1166, 2087; 1975, 1717; 1981, 257, 286, 302; 1983, 390, 709, 1949; 1985, 471, 1618; 1987, 1790; 1989, 312, 1921, 2185, 2189, 2191; 1991, 287; 1997, 3287; 1999, 17; 2003, 20th Special Session, 169; 2015, 2902; 2019, 628, 3299)
NV Rev Stat § 370.270 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.270 - Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

  1. Each retail dealer shall, not later than 5 calendar days after the retail dealer takes possession of a package of cigarettes, see that the package has the Nevada cigarette stamp properly affixed.  2. Every cigarette vending machine operator placing cigarettes in his or her coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing them in the machine see that each package has the Nevada cigarette stamp properly affixed.  3. No unstamped packages of cigarettes may lawfully be accepted or held in the possession of any person, except as authorized by law or regulation. For the purposes of this subsection, "held in possession" means:  (a) In the actual possession of the person; or  (b) In the constructive possession of the person when cigarettes are being transported or held for the person or for his or her designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being transported or held.  4. Any cigarettes found in the possession of any person except a person authorized by law or regulation to possess them, which do not bear such identifying marks as are necessary to ascertain the origin of the cigarettes and numbering in a legible manner on the Nevada excise tax stamp, must be seized by the Department or any of its agents, and caused to be stamped by a licensed wholesale dealer, or confiscated and sold by the Department or its agents 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. If there is no bidder, or in the opinion of the Department the quantity of the cigarettes is insufficient, or for any other reason such disposition would be impractical, the cigarettes must be destroyed or disposed of as the Department may see fit. The proceeds of all sales must be classed as revenues derived under the provisions of NRS 370.007 to 370.430, inclusive.  5. Any cigarette vending machine in which unstamped cigarettes are found may be so seized and sold to the highest bidder.  [9.1:192:1947; added 1951, 124] + [13:192:1947; A 1951, 124; 1955, 17] — (NRS A 1965, 1246; 1971, 1168; 1973, 1007; 1975, 1718; 1977, 787; 1983, 711; 2019, 629)
NV Rev Stat § 370.280 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.280 - Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.

  1. Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, upon cigarettes that are sold to:  (a) The United States Government for Army, Air Force, Navy or Marine Corps purposes and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for Army, Air Force, Navy or Marine Corps purposes;  (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 cigarette tax imposed under this chapter; 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 cigarette tax imposed under this chapter.  2. Upon proof satisfactory to the Department, refunds shall be allowed to wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon cigarettes destroyed because the cigarettes had become stale or damaged. Applications for refunds shall be submitted in an amount of not less than $15 and shall be accompanied by an affidavit of the applicant setting forth:  (a) The number of packages of cigarettes destroyed for which refund is claimed;  (b) The date or dates on which the wholesale dealer:  (1) Destroyed the cigarettes; or  (2) Sent the cigarettes to be destroyed;  (c) That the cigarettes had become stale or damaged; and  (d) Other information which the Department may require.  3. Upon proof satisfactory to the Department, refunds may be allowed to licensed wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon:  (a) The balance of unused stamps on the descending register of a cigarette meter machine destroyed by fire, if the cigarette meter counting positions can be determined by the manufacturer of the meter stamping machine;  (b) Cigarettes which were stamped on their carton covers because of stamping machine failure to open the carton and stamp the cigarette packs; or  (c) Cigarettes which were not stamped but were registered on the machine as being stamped because of failure of the meter counters.  4. A wholesale dealer who ceases operations in this State shall return the balance of all unused tribal stamps to the Department not later than 10 days after the wholesale dealer ceases operations in this State.  5. Any refund shall be paid as other claims against the State are paid.  [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1959, 371; 1960, 1; 1965, 301; 1973, 1008; 1975, 1719; 1977, 788; 2019, 629)
NV Rev Stat § 370.290 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

  1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.  2. No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps.  3. Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.  4. Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.  5. If a wholesale dealer knowingly or negligently fails to comply with the requirements of this section, the Department may:  (a) Impose a civil penalty pursuant to NRS 370.523;  (b) Suspend or revoke its license or permit, as provided in NRS 370.595; or  (c) Take any combination of the action authorized by paragraphs (a) and (b).  [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1973, 1009; 1975, 1720; 2019, 630)
NV Rev Stat § 370.295 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.295 - Transportation of cigarettes: Invoices to accompany shipment.

Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for such cigarettes, which shall show the true name and address of the consignor or seller, the true name of the consignee or purchaser and the quantity and brands of the cigarettes so transported.  (Added to NRS by 1973, 1005)