reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.625 - Development and contents of curriculum for program; certification and operation of program; adoption of regulations.

1. The Commission shall, in cooperation with state and local law enforcement agencies, develop a curriculum for an alcoholic beverage awareness program.
2. The curriculum described in subsection 1:
(a) Must consist of not fewer than 2 hours of instruction; and
(b) Must include, without limitation, instruction on the following topics:
(1) The clinical effects of alcohol on the human body;
(2) Methods of identifying intoxicated persons;
(3) Relevant provisions of state and local laws concerning the selling and serving of alcoholic beverages;
(4) Methods of preventing and halting fights, acts of affray and other disturbances of the peace; and
(5) Methods of preventing:
(I) The entry of minors into establishments in which minors are prohibited from loitering pursuant to NRS 202.030;
(II) The purchase, consumption and possession of alcoholic beverages by minors as prohibited pursuant to NRS 202.020, including, without limitation, the recognition of altered or falsified forms of identification; and
(III) The selling and furnishing of alcoholic beverages to minors as prohibited pursuant to NRS 202.055.
3. The Administrator of the Commission may certify an alcoholic beverage awareness program if the Administrator determines that:
(a) The program meets the curricular requirements set forth in subsection 2; and
(b) The persons who will serve as instructors for the program are competent and qualified to provide instruction in the curriculum of the program.
4. An alcoholic beverage awareness program certified by the Commission:
(a) Must not cost a person more than $40 to complete; and
(b) May be presented through the use of audiovisual technology. As used in this paragraph, "audiovisual technology" includes, without limitation, the use of closed-circuit video, videoconferencing, videotapes, computers, television, the Internet or any other electronic means of communication, or any combination thereof.
5. The Commission shall adopt such regulations:
(a) As the Commission determines to be necessary or advisable to carry out the provisions of this section; and
(b) As are necessary to ensure that a person who successfully completes an alcoholic beverage awareness program certified pursuant to subsection 3 receives a card which verifies that the person has successfully completed that program. The regulations must provide additionally that a card described in this paragraph:
(1) Is valid for a period of 4 years from the date of issuance and may be renewed for like consecutive periods upon successful completion by the holder of the card of an alcoholic beverage awareness program certified by the Commission; and
(2) Must be honored, in any jurisdiction in which the provisions of NRS 369.630 apply, as indicia of the successful completion of an alcoholic beverage awareness program certified by the Commission.
6. As used in this section, "minor" means a person who is under 21 years of age.
(Added to NRS by 2005, 2684)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.635 - Adoption by political subdivision of certain requirements or standards prohibited; exception.

1. Except as otherwise provided in subsection 2 and NRS 369.600 to 369.635, inclusive, no agency, board, commission, local government or other political subdivision of this State may adopt any requirements or standards for the education of persons employed to sell or serve alcoholic beverages at an establishment.
2. The prohibition set forth in subsection 1 does not apply with respect to a jurisdiction in which the provisions of NRS 369.630 do not apply.
(Added to NRS by 2005, 2685)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.002 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 370.004 and 370.006 have the meanings ascribed to them in those sections.
(Added to NRS by 2019, 613)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.004 - "Knowingly" defined.

"Knowingly" means actual knowledge that the facts exist which constitute an act or omission, or such knowledge as an ordinarily prudent person would possess using reasonable care and diligence.
(Added to NRS by 2019, 613)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.006 - "Negligently" defined.

"Negligently" means a want of such attention to the nature or probable consequences of an act or omission as an ordinarily prudent person usually exercises in his or her own business.
(Added to NRS by 2019, 613)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.007 - Definitions.

As used in NRS 370.007 to 370.430, inclusive, and 370.505 to 370.530, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.008 to 370.055, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1977, 782; A 1983, 708; 1989, 1517; 1999, 1667; 2005, 1192; 2007, 2057; 2013, 2654; 2015, 2496, 2957; 2019, 3589)—(Substituted in revision for NRS 370.001)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.008 - "Alternative nicotine product" defined.

"Alternative nicotine product" means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include:
1. A vapor product;
2. A product made or derived from tobacco; or
3. Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
(Added to NRS by 2015, 2495)—(Substituted in revision for NRS 370.003)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.009 - "Basic cost of cigarettes" defined.

"Basic cost of cigarettes" means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.
(Added to NRS by 1989, 1514; A 1993, 2473)—(Substituted in revision for NRS 370.005)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.010 - "Cigarette" defined.

"Cigarette" means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.
[Part 1:192:1947; A 1951, 124]—(NRS A 1977, 782; 1989, 1517)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.013 - "Cigarette package" defined.

"Cigarette package" means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes.
(Added to NRS by 2005, 1185)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.014 - "Cigarette rolling machine" defined.

1. "Cigarette rolling machine" means any machine that:
(a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes;
(b) Is designed to automatically or mechanically produce, roll, fill, dispense or otherwise manufacture cigarettes;
(c) Is of a commercial grade or otherwise designed or suitable for commercial use; and
(d) Is designed to be powered or operated by a primary source of power other than human power.
2. The term does not include any handheld or manually operated machine or device if the machine or device is:
(a) Used to make cigarettes for the personal consumption of the owner of the machine or device; or
(b) Held by a retail establishment solely for sale to a consumer for the purpose of making cigarettes off the premises of the retail establishment and for personal consumption.
(Added to NRS by 2015, 2957)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.015 - "Cigarette vending machine operator" defined.

"Cigarette vending machine operator" means any retail dealer licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada.
(Added to NRS by 1965, 1245; A 1977, 782; 2005, 1192)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.020 - "Consumer" defined.

"Consumer" means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.
[Part 1:192:1947; A 1951, 124]—(NRS A 1973, 1006; 1977, 782)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.025 - "Contraband tobacco products" defined.

"Contraband tobacco products" means any:
1. Counterfeit cigarettes;
2. Other counterfeit tobacco product;
3. Cigarettes or "roll-your-own" tobacco offered for sale in this State by a manufacturer, or cigarettes or "roll-your-own" tobacco of a brand family or style, that is not listed in the directory created pursuant to NRS 370.675;
4. Cigarettes bearing a tribal stamp issued by the Department which are sold or offered for sale at a retail location that is not located on qualified tribal land; or
5. Cigarettes or other tobacco product:
(a) Exported from or imported into this State, or mailed, shipped, delivered, sold, exchanged, transported, distributed or held for distribution within the borders of this State by any person in violation of any of the provisions of this chapter;
(b) In any way held in the possession or constructive possession of any person not authorized under this chapter to possess or constructively possess the cigarettes or other tobacco product; or
(c) Being offered for sale in any form other than in an unopened package in violation of subsection 1 of NRS 202.2493.
(Added to NRS by 1973, 1005; A 1977, 782; 2005, 1192; 2007, 2057; 2013, 2654; 2019, 469)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.027 - "Cost to the wholesale dealer" defined.

"Cost to the wholesale dealer" means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter.
(Added to NRS by 1989, 1514; A 1993, 2473)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.0275 - "Counterfeit cigarettes" defined.

"Counterfeit cigarettes" means any cigarettes or cigarette packages:
1. Bearing false manufacturing labels;
2. Bearing counterfeit stamps; or
3. Meeting any combination of the descriptions contained in subsections 1 and 2.
(Added to NRS by 2005, 1185)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.028 - "Counterfeit stamp" defined.

"Counterfeit stamp" means any stamp that:
1. Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or
2. Was not sold by the Department or its agents or pursuant to the laws of any other state governing the taxation of cigarettes.
(Added to NRS by 2005, 1185)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.0285 - "Delivery sale" defined.

1. "Delivery sale" means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:
(a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or
(b) The cigarettes, cigarette paper or other tobacco products are delivered by mail or the use of another delivery service.
2. For the purpose of this section, any sale of cigarettes, cigarette paper or other tobacco products to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.
(Added to NRS by 2005, 1185; A 2021, 448)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.0295 - "Importer" defined.

"Importer" means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale.
(Added to NRS by 2013, 2653)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.0305 - "License" defined.

"License" means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder to conduct business as a manufacturer, a wholesale dealer or a tobacco retail dealer.
(Added to NRS by 2005, 1185; A 2019, 623)
2023 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)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.0318 - "Other tobacco product" defined.

"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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.054 - "Vapor product" defined.

"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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)