reglab/statecodes huggingface dataset:
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

1. If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.
2. If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported are subject to seizure and sale under the provisions of NRS 370.270.
3. Transportation of cigarettes through this State from a point outside this State to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his or her possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.
4. In any case where the Department, its duly authorized agent or any peace officer of the State has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this chapter, the Department, agent or peace officer may stop the vehicle and inspect it for contraband cigarettes.
(Added to NRS by 1973, 1005; A 1975, 1720; 2005, 1196)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited.

No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine.
[Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.315 - Sale of cigarettes in various packages.

A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in this state.
(Added to NRS by 1989, 2183)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.321 - Duties of person who accepts order for delivery sale; civil penalties.

1. A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 202, 370A, 372 and 374 of NRS, and all other laws of this State generally applicable to sales of cigarettes, cigarette paper or other tobacco products that occur entirely within this State.
2. In addition to any other penalty authorized by law, the Attorney General may seek civil penalties against any person engaging in delivery sales in violation of this chapter or chapter 202 of NRS. Each violation is subject to a civil penalty in an amount not to exceed $1,000. Any civil penalty recovered pursuant to this section for a violation of NRS 202.24935 must be deposited into a separate account in the State General Fund to be used for the enforcement of this section and NRS 202.2493 and 202.2494.
(Added to NRS by 2005, 1188; A 2021, 448)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.350 - Levy; amount; exemptions.

1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.
2. The amount of the use tax is 90 mills per cigarette.
3. The use tax does not apply where:
(a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.
(b) Tax exemption is provided for in this chapter.
[1:178:1953]—(NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 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 370.360 - Payment of tax; reports.

Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.
[2:178:1953]—(NRS A 1973, 1009; 1975, 1721)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.371 - Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

1. A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantially by:
(a) Advertising, offering to sell or selling at wholesale, cigarettes at less than the cost to the wholesale dealer; or
(b) Offering any rebate or concession in price or giving any rebate or concession in price in connection with the sale of cigarettes.
2. A retail dealer shall not engage in predatory pricing with the intent to injure competitors or destroy or lessen competition substantially by:
(a) Inducing, attempting to induce, procuring or attempting to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer; or
(b) Inducing, attempting to induce, procuring or attempting to procure any rebate or concession in connection with the purchase of cigarettes.
3. A person who violates the provisions of this section shall be punished by a fine of not more than $50 for each offense.
4. Evidence of:
(a) An advertisement, an offer to sell or the sale of cigarettes by a wholesale dealer at less than the cost to the wholesale dealer;
(b) An offer of a rebate in price, the giving of a rebate in price, an offer of a concession or the giving of a concession in connection with the sale of cigarettes; or
(c) The inducement, attempt to induce, procurement or attempt to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer,
is prima facie evidence of intent and likelihood to injure competition and to destroy or lessen competition substantially.
(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 370.3715 - Adoption of regulations by Nevada Tax Commission.

The Commission may adopt regulations for the enforcement of NRS 370.371 to 370.378, inclusive.
(Added to NRS by 1989, 1515; A 1993, 2474; 2019, 631)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.372 - Determination of cost of cigarettes to wholesale dealer.

In determining the cost of cigarettes to a wholesale dealer:
1. A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.
2. The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.
(Added to NRS by 1989, 1515; A 1993, 2474)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.3725 - Selling price of wholesale dealer in certain circumstances.

In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a concession, the wholesale dealer’s selling price must not be below the cost to the wholesale dealer of the cigarettes included in such transactions and the invoice cost of all other articles, products, commodities and concessions included in the advertisements, offers for sale or sales, whether the cost is paid by the retail dealer, the wholesale dealer or any other person.
(Added to NRS by 1989, 1515)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer.

A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale.
(Added to NRS by 1989, 1515; A 1993, 2475)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.3735 - Certain sales at wholesale exempted.

The provisions of NRS 370.371 to 370.378, inclusive, do not apply to a sale at wholesale made:
1. As an isolated transaction and not in the usual course of business;
2. When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;
3. When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;
4. When cigarettes are sold upon the final liquidation of a business; or
5. When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.
(Added to NRS by 1989, 1515; A 2019, 631)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.374 - Meeting lawful price of competitor.

1. A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or her as a wholesale dealer.
2. The price of cigarettes advertised, offered for sale or sold under an exception specified in NRS 370.3735 or at a bankruptcy sale is not the price of a competitor for the purposes of this section.
3. In the absence of proof of the price of a competitor, the lowest cost to the wholesale dealer determined by a survey of costs that is made in accordance with recognized statistical and cost-accounting practices for a trade area shall be deemed the price of a competitor.
(Added to NRS by 1989, 1516; A 1993, 2475)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.376 - Contract in violation of provisions is void.

A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.378, inclusive, is void and no recovery thereon may be made.
(Added to NRS by 1989, 1516; A 2019, 631)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.378 - Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

1. An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provision of NRS 370.371 to 370.378, inclusive. An action may be instituted by any person injured by a violation or threatened violation of NRS 370.371 to 370.378, inclusive, or by the Attorney General upon the request of the Executive Director. If in such an action, a violation or threatened violation is established, the court shall enjoin and restrain, or otherwise prohibit the violation or threatened violation. In such an action it is not necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff, in addition to injunctive relief and costs of the suit, including reasonable attorney’s fees, may recover from the defendant the actual damages sustained by the plaintiff.
2. If no injunctive relief is sought or required, any person injured by a violation of the provisions of NRS 370.371 to 370.378, inclusive, may maintain an action for damages and costs, including attorney’s fees, in any court of competent jurisdiction.
(Added to NRS by 1989, 1516; A 2019, 631)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.380 - Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

1. It is unlawful for a person, with the intent to defraud the State:
(a) To alter, forge or counterfeit any license or stamp provided for in this chapter;
(b) To have in his or her possession any forged, counterfeited, spurious or altered license or stamp with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;
(c) To have in his or her possession one or more cigarette stamps which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;
(d) To affix to any piece of a package or package of cigarettes a stamp which he or she knows has been removed from any other piece of a package or package of cigarettes; or
(e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.
2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.
[3.1:192:1947; added 1951, 124]—(NRS A 1965, 1246; 1967, 562; 1971, 1168; 1979, 1467; 1995, 1271; 2005, 1197; 2019, 631)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.382 - Unlawful fraudulent acts; penalty.

1. It is unlawful for a person, with the intent to defraud the State:
(a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive, or any regulations adopted for the administration or enforcement of those provisions;
(b) To refuse to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof;
(c) To alter, forge or otherwise counterfeit any stamp;
(d) To sell or possess for the purpose of sale any counterfeit stamp;
(e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp;
(f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed;
(g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or
(h) To fail to comply with any requirement of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive.
2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.
(Added to NRS by 2005, 1191; A 2009, 166; 2019, 632)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.385 - Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes.

1. A wholesale dealer shall not affix a Nevada cigarette revenue stamp upon, and a wholesale dealer or a retail dealer shall not knowingly or negligently accept or possess, a package, carton, packet or other container of cigarettes which:
(a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;
(b) Is labeled as "for export only," "U.S. tax exempt," "for use outside the U.S." or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States unless the wholesale dealer or retail dealer is legally authorized to possess tax-exempt cigarettes for the purposes of export;
(c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);
(d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754;
(e) Has been imported into the United States in violation of 19 U.S.C. § 1681a;
(f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes;
(g) Violates a federal trademark or copyright law; or
(h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.
2. A person shall not:
(a) Affix Nevada cigarette revenue stamps on;
(b) Sell or distribute in this state; or
(c) Possess in this state with the intent to sell or distribute in this state,
cigarettes manufactured for export outside the United States.
3. The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows:
(a) For the first violation, a penalty of $5,000.
(b) For each subsequent violation, a penalty of $10,000.
4. Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp was placed in violation of subsection 1 or 2.
5. As used in this section, "cigarettes manufactured for export outside the United States" means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.
(Added to NRS by 1999, 1666; A 2001, 2136; 2019, 632)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.390 - Penalty for violation of NRS 370.090 to 370.315, inclusive.

Except as otherwise provided in NRS 370.382, any person violating any of the provisions of NRS 370.090 to 370.315, inclusive, or 370.531 to 370.597, inclusive, is guilty of a gross misdemeanor.
[Part 16:192:1947; 1943 NCL § 6528.16]—(NRS A 1965, 1247; 1967, 563; 1971, 1169; 2005, 1197; 2019, 633)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.400 - Penalty for violation of NRS 370.350 or 370.360.

Any person who:
1. Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360; or
2. Knowingly makes any false statement in any such report,
is guilty of a misdemeanor.
[4:178:1953]—(NRS A 1967, 563; 1989, 1597)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.405 - Unlawful sale or possession of contraband tobacco products; penalties.

1. It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is prima facie evidence of the purpose to sell those products.
2. A person who violates any provision of subsection 1 is guilty of:
(a) For the first offense involving contraband tobacco products having a value of $25 or more but less than $250, a misdemeanor.
(b) For each subsequent offense involving contraband tobacco products having a value of $25 or more but less than $250, a category D felony and shall be punished as provided in NRS 193.130.
(c) For the first offense involving contraband tobacco products having a value of $250 or more, a gross misdemeanor.
(d) For each subsequent offense involving contraband tobacco products having a value of $250 or more, a category C felony and shall be punished as provided in NRS 193.130.
(Added to NRS by 2005, 1192; A 2007, 2057)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.410 - Penalty for exporting, importing or possessing contraband tobacco products.

Except as otherwise provided in NRS 370.405, any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor.
(Added to NRS by 1973, 1006; A 2005, 1197; 2007, 2057)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.413 - Authority to search for evidence of violation.

In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this State may enter and inspect, without a warrant during normal business hours and with a warrant at any other time:
1. The facilities and records of any manufacturer, wholesale dealer or retail dealer; and
2. Any other place where they may have reason to believe contraband tobacco products are stored, warehoused or kept for sale.
(Added to NRS by 1965, 301; A 1975, 1714; 2005, 1193; 2007, 2057)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.419 - Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.

All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:
1. Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;
2. Keeps or makes any false or fraudulent record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;
3. Refuses to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive; or
4. Attempts in any manner to evade or defeat the requirements of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive,
is subject to forfeiture pursuant to NRS 179.1156 to 179.1205, inclusive.
(Added to NRS by 2005, 1191; A 2009, 167; 2019, 634)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.430 - Penalty for exportation of unstamped cigarettes to unauthorized persons.

Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.
(Added to NRS by 1973, 1006; A 1977, 789)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.440 - Definitions.

As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:
1. "Alternative nicotine product" has the meaning ascribed to it in NRS 370.008.
2. "Other tobacco product" has the meaning ascribed to it in NRS 370.0318.
3. "Retail dealer" means any person who is engaged in selling other tobacco products to ultimate consumers.
4. "Sale" means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of other tobacco products.
5. "Ultimate consumer" means a person who purchases one or more other tobacco products for his or her household or personal use and not for resale.
6. "Wholesale dealer of other tobacco products" means any person who:
(a) Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State;
(b) Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or
(c) Manufactures, produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.
7. "Wholesale price" means:
(a) Except as otherwise provided in paragraph (b), the price for which other tobacco products are sold to a wholesale dealer of other tobacco products, valued in money, whether paid in money or otherwise, without any discount or other reduction on account of any of the following:
(1) Trade discounts, cash discounts, special discounts or deals, cash rebates or any other reduction from the regular sales price;
(2) The cost of materials used, labor or service cost, interest charged, losses or any other expenses;
(3) The cost of transportation of the other tobacco products before its purchase by the wholesale dealer of other tobacco products;
(4) Any services that are a part of the sale, including, without limitation, shipping, freight, warehousing, customer service, advertising or any other service related to the sale; or
(5) The amount of any tax, not including any excise tax, imposed by the United States upon or with respect to the other tobacco product.
(b) For other tobacco products sold to a retail dealer or an ultimate consumer by a wholesale dealer of other tobacco products described in paragraph (c) of subsection 6, the established price for which the other tobacco product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.
(Added to NRS by 1983, 707; A 1991, 655, 2281; 1997, 1504; 2001, 1595; 2013, 160; 2015, 2496; 2019, 635)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.460 - Unlawful to sell products on which tax is not paid.

It is unlawful for any person to sell or offer to sell other tobacco products on which the tax is not paid as provided for in NRS 370.450.
(Added to NRS by 1983, 707; A 2001, 1596; 2015, 2497)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.465 - Monthly reports of wholesale dealers: Contents; accompaniment by tax owed.

1. A wholesale dealer of other tobacco products shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth such information as the Department may prescribe concerning other tobacco products on which the tax provided by NRS 370.450 was imposed during the previous month.
2. Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products on which that tax was imposed during the previous month.
(Added to NRS by 1997, 1504; A 2001, 1596; 2015, 2498; 2019, 637)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.470 - Invoices for certain products required.

1. A wholesale dealer of other tobacco products must obtain from each manufacturer or wholesale dealer of other tobacco products from whom the wholesale dealer of other tobacco products purchases other tobacco products itemized invoices of all other tobacco products purchased from or delivered by the manufacturer or wholesale dealer of other tobacco products. The wholesale dealer of other tobacco products must obtain from the manufacturer or wholesale dealer of other tobacco products separate invoices for each purchase made.
2. A retail dealer must obtain from each wholesale dealer of other tobacco products itemized invoices of all other tobacco products purchased from the wholesale dealer of other tobacco products. The retail dealer must obtain separate invoices for each purchase made.
3. The invoices required by subsections 1 and 2 must include:
(a) The name and address of the manufacturer or wholesale dealer of other tobacco products who sold the other tobacco products;
(b) The name and address of the wholesale dealer of other tobacco products or retail dealer who purchased the other tobacco products;
(c) The date of the purchase;
(d) The invoice number;
(e) The method of delivery; and
(f) The itemized quantity of each brand, type, size and price of other tobacco products purchased.
(Added to NRS by 1983, 707; A 1997, 1505; 2001, 1597; 2015, 2498; 2019, 637)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.480 - Records required of retail and wholesale dealers; period for retention.

1. Every wholesale dealer of other tobacco products must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of other tobacco products which the wholesale dealer of other tobacco products holds, purchases and delivers, distributes or sells in this State. All records must be preserved for at least 5 years after the date of purchase or after the date of the last entry made on the record.
2. Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of other tobacco products purchased and delivered from wholesale dealers of other tobacco products. The invoices must show the name and address of the wholesale dealer of other tobacco products and the date of the purchase. All records must be preserved for at least 5 years after the date of the purchase.
(Added to NRS by 1983, 708; A 2001, 1597; 2015, 2498; 2017, 1001; 2019, 638)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.490 - Allowance of credits. [Effective through June 30, 2027.] Allowance of credits. [Effective July 1, 2027.]

1. The Department shall allow a credit of the amount of the tax paid pursuant to NRS 370.450, not including any amount of the tax retained by the wholesale dealer of other tobacco products to cover the costs of collecting and administering the tax, for other tobacco products that may no longer be sold. If the other tobacco products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.
2. A credit must also be granted for any other tobacco products shipped from this State and destined for retail sale and consumption outside the State on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the State.
3. A wholesale dealer of other tobacco products may claim a credit by filing with the Department the proof required by this section. The claim must be made on a form prescribed by the Department.
(Added to NRS by 1983, 708; A 1989, 1597; 2001, 1597; 2003, 20th Special Session, 20; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2498; 2019, 638; 2023, 3354)
1. The Department shall allow a credit of the amount of the tax paid pursuant to NRS 370.450, not including any amount of the tax retained by the wholesale dealer of other tobacco products to cover the costs of collecting and administering the tax, for other tobacco products that may no longer be sold. If the other tobacco products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.
2. A credit must also be granted for any other tobacco products shipped from this State and destined for retail sale and consumption outside the State on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the State.
3. A wholesale dealer of other tobacco products may claim a credit by filing with the Department the proof required by this section. The claim must be made on a form prescribed by the Department.
(Added to NRS by 1983, 708; A 1989, 1597; 2001, 1597; 2003, 20th Special Session, 20; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2498; 2019, 638; 2023, 3354, effective July 1, 2027)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.500 - Remittance of tax; credit to State General Fund.

1. All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be paid to the Department in the form of remittances payable to the Department.
2. The Department shall deposit these payments with the State Treasurer for credit to the Account for the Tax on Products Made From Tobacco, Other Than Cigarettes, in the State General Fund.
(Added to NRS by 1983, 708)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony.

1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any other tobacco product sold on the reservation or colony.
2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any retail dealer authorized to do business on the reservation or colony.
(Added to NRS by 1991, 655; A 2015, 2499)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.503 - Allowance of refund for certain taxes paid.

1. Upon proof satisfactory to the Department and subject to the requirements of NRS 360.236, a refund must be allowed for the taxes paid pursuant to NRS 370.450 on other tobacco products that are sold to:
(a) The United States Government for the purposes of the Army, Air Force, Navy or Marine Corps and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for the purposes of the Army, Air Force, Navy or Marine Corps;
(b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;
(c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the tax imposed pursuant to NRS 370.501; or
(d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the tax imposed pursuant to NRS 370.501.
2. Any refund must be paid as other claims against the State are paid.
(Added to NRS by 1991, 2280; A 2009, 66; 2015, 2499)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.504 - Certification of excess amount collected; credit and refund.

If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person, or his or her successors, administrators or executors.
(Added to NRS by 2019, 621)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5041 - Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the close of the period for which the tax was due.
(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355.
2. Every claim for a credit or refund must be in writing and must state the specific grounds upon which the claim is founded.
3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.
4. Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added to NRS by 2019, 621)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5042 - Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on the overpayment.
(Added to NRS by 2019, 622)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5043 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.
2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
(Added to NRS by 2019, 622)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5044 - Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
(Added to NRS by 2019, 622)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5045 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may file a petition for judicial review pursuant to NRS 233B.130.
2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited on any amount of tax due from the plaintiff pursuant to this chapter.
3. The balance of the judgment must be refunded to the plaintiff.
(Added to NRS by 2019, 622)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5046 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.
(Added to NRS by 2019, 622)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5047 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added to NRS by 2019, 622)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5048 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
2. The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change of place of trial.
3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 2019, 623)