reglab/housing_qa huggingface dataset:
NV Rev Stat § 370.031 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.031 - "Licensee" defined.

Licensee means the holder of a license.  (Added to NRS by 2005, 1185)
NV Rev Stat § 370.0315 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.0315 - "Manufacturer" defined.

  1. "Manufacturer" means any person who:  (a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;  (b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or  (c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.  2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using "roll-your-own" tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.  (Added to NRS by 2005, 1185; A 2015, 2957)
NV Rev Stat § 370.0317 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.0317 - "Other counterfeit tobacco product" defined.

Other counterfeit tobacco product means any other tobacco product or tobacco product package bearing a false manufacturing label.  (Added to NRS by 2007, 2056)
NV Rev Stat § 370.0318 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.0318 - "Other tobacco product" defined. [Effective through December 31, 2019.]

Other tobacco product means any tobacco of any description or any product made from tobacco, other than cigarettes, alternative nicotine products and vapor products.  (Added to NRS by 2007, 2056; A 2015, 2496)
NV Rev Stat § 370.0318 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.0318 - "Other tobacco product" defined. [Effective January 1, 2020.]

Other tobacco product means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.  (Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590, effective January 1, 2020)
NV Rev Stat § 370.032 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.032 - "Place of business" defined.

Place of business means, for a person engaged in business as:  1. A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or  2. A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold to a consumer.  (Added to NRS by 2005, 1185)
NV Rev Stat § 370.0325 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.0325 - "Qualified tribal land" defined.

Qualified tribal land means any real property:  1. For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and  2. Over which an Indian tribe exercises governmental power.  (Added to NRS by 2013, 2653)
NV Rev Stat § 370.033 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.033 - "Retail dealer" defined.

Retail dealer means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State.  (Added to NRS by 1973, 1005; A 1977, 783; 2005, 1192)
NV Rev Stat § 370.035 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.035 - "Sale" and "to sell" defined.

Sale or "to sell" includes any of the following, except when performed by a licensed logistics company or by the operator of a licensed warehouse or distribution center:  1. To exchange, barter, possess or traffic in;  2. To solicit or receive an order for;  3. To keep or expose for sale;  4. To deliver for value;  5. To peddle;  6. To possess with intent to sell;  7. To transfer to anyone for sale or resale;  8. To possess or transport in contravention of the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive;  9. To traffic in for any consideration, promised or obtained directly or indirectly; or  10. To procure or allow to be procured for any reason.  (Added to NRS by 1965, 1245; A 1977, 783; 1983, 708; 2019, 623)
NV Rev Stat § 370.037 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.037 - "Sale at wholesale" defined.

Sale at wholesale means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer’s business, to a retail dealer for the purpose of resale.  (Added to NRS by 1989, 1514)
NV Rev Stat § 370.042 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.042 - "Secretary" defined.

Secretary means the Secretary of the United States Department of the Treasury.  (Added to NRS by 2005, 1185)
NV Rev Stat § 370.048 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.048 - "Stamp" defined.

Stamp means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to NRS 370.0751 and 370.165.  (Added to NRS by 2005, 1186)
NV Rev Stat § 370.052 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.052 - "Tobacco product package" defined.

Tobacco product package means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers.  (Added to NRS by 2007, 2056)
NV Rev Stat § 370.054 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.054 - "Vapor product" defined. [Effective through December 31, 2019.]

Vapor product:  1. Means any noncombustible product containing nicotine that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine in a solution or other form.  2. Includes, without limitation:  (a) An electronic cigarette, cigar, cigarillo or pipe or a similar product or device; and  (b) A vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo or pipe or a similar product or device.  3. Does not include any product regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.  (Added to NRS by 2015, 2496)
NV Rev Stat § 370.054 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.054 - "Vapor product" defined. [Effective January 1, 2020, through June 30, 2020.]

Vapor product:  1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.  2. Includes, without limitation:  (a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and  (b) The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, "component" means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.  3. Does not include any product:  (a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.  (b) Subject to the excise tax on marijuana or marijuana products pursuant to NRS 372A.200 to 372A.380, inclusive.  (c) Purchased by a person who holds a current, valid registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS.  (Added to NRS by 2015, 2496; A 2019, 3590, effective January 1, 2020)
NV Rev Stat § 370.054 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.054 - "Vapor product" defined. [Effective July 1, 2020.]

Vapor product:  1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.  2. Includes, without limitation:  (a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and  (b) The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, "component" means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.  3. Does not include any product:  (a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.  (b) Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200 to 372A.380, inclusive.  (c) Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678B of NRS.  (Added to NRS by 2015, 2496; A 2019, 3590, effective July 1, 2020)
NV Rev Stat § 370.055 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.055 - "Wholesale dealer" defined.

Wholesale dealer means:  1. Any person located within the borders of this State who:  (a) Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or  (b) Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of resale to anyone other than a consumer.  2. Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.  3. Any person located outside of the borders of this State, who sells stamped cigarettes to licensed retail dealers or other wholesale dealers in this State.  (Added to NRS by 1965, 1245; A 1977, 783; 1989, 1517; 2005, 1192; 2019, 623)
NV Rev Stat § 370.070 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.070 - Applicability.

The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:  1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;  2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and  3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:  (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and  (b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).  [17:192:1947; 1943 NCL § 6528.17] + [5:178:1953] — (NRS A 1983, 709; 1999, 1667; 2001, 2135; 2013, 2654; 2015, 2957)
NV Rev Stat § 370.073 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.073 - Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.

Each manufacturer, wholesale dealer and retail dealer shall:  1. For the purpose of receiving any notification from the Department pursuant to this chapter, maintain with the Department:  (a) A permanent mailing address; and  (b) An electronic mail address.  2. Provide written notice to the Department of any change in the information specified in subsection 1 not later than 10 days after the change.  (Added to NRS by 2013, 2653; A 2019, 624)
NV Rev Stat § 370.0751 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.0751 - Imposition of excise tax on cigarettes 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 cigarettes 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 cigarette dealer authorized to do business on the reservation or colony.  (Added to NRS by 1977, 782)
NV Rev Stat § 370.077 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.077 - Cigarette taxes are direct taxes upon consumer.

All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.  (Added to NRS by 1977, 782)
NV Rev Stat § 370.080 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.080 - Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.085 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.085 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.090 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.090 - Inventory required for wholesale dealer.

Each person licensed as a wholesale dealer shall keep on hand at all times cigarettes of a wholesale value of at least $10,000.  [Part 4:192:1947; 1943 NCL § 6528.04] — (NRS A 1973, 1006; 1977, 784; 1991, 2280; 2019, 624)
NV Rev Stat § 370.095 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.095 - Restrictions on issuance, maintenance and renewal of licenses.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.100 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.100 - Application for license.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.110 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.110 - Issuance of wholesale dealer’s license to certain applicants without payment of fees.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.120 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.120 - Contents of license.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.130 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.130 - Signing, posting and transfer of license.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.140 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.140 - Scope of license; prohibited sales and purchases.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.150 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.150 - Licenses: Period of validity; renewal; fees.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.155 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.155 - Wholesale dealers: Bond or other security.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.160 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.160 - Counties, cities and towns may require business licenses.

Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)
NV Rev Stat § 370.165 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.165 - Levy, rate and collection of tax.

There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate of 90 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or other approved evidence of payment to each package, packet or container in which cigarettes are sold. The tax must be precollected by the wholesale or retail dealer, and must be recovered from the consumer by adding the amount of the tax to the selling price. Each person who sells cigarettes at retail shall prominently display on the premises a notice that the tax is included in the selling price and is payable under the provisions of this chapter.  (Added to NRS by 1977, 782; A 1985, 470; 1987, 1789; 1989, 2185, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)
NV Rev Stat § 370.170 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.170 - Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

  1. Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell any cigarettes in this state unless there is affixed to each of the cigarette packages a Nevada cigarette revenue stamp which is issued by the Department and affixed by a metered stamping machine approved by and registered with the Department or any other method approved by the Department, and which is for the amount of the tax on all of the cigarettes contained in the cigarette package.  2. Each cigarette package sold on qualified tribal land or by an Indian tribe or a member of a tribe for which the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued by the Department.  [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] — (NRS A 1959, 116; 1961, 675; 1969, 1131; 1975, 1715; 1983, 709; 1985, 470; 2013, 2656)
NV Rev Stat § 370.175 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.175 - Unstamped cigarettes: Restriction on possession.

  1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages 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, may possess an unstamped cigarette package.  2. Subsection 1 does not apply to:  (a) Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295; or  (b) A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.  (Added to NRS by 2005, 1186; A 2019, 624)
NV Rev Stat § 370.180 (2021)
2021 Nevada Revised Statutes|Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers|NRS 370.180 - Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

  1. The Department shall:  (a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and  (b) From time to time, have as many revenue stamps printed as may be required.  2. Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.  3. The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.  [3:192:1947; A 1951, 124] + [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124] — (NRS A 1971, 1165; 1975, 1715; 2001, 2135)