reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.5049 - Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 2019, 623)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.505 - Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

1. A retail dealer shall pay a wholesale dealer for all cigarettes and other tobacco products purchased from the wholesale dealer:
(a) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 1st day of the month but before the 16th day of the month, on or before the 29th day of the same month; and
(b) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 16th day of the month but before the 1st day of the next month, on or before the 14th day of the next month.
2. A wholesale dealer shall not extend credit or otherwise allow a retail dealer to violate the provisions of subsection 1.
3. The Department may impose a penalty on a wholesale dealer who violates the provisions of subsection 2 as follows:
(a) For the first violation, a penalty of $500.
(b) For a second or subsequent violation, if paragraph (c) does not apply, a penalty of $1,000.
(c) For a third or subsequent violation within any 12-month period, a penalty of $5,000 or suspension or revocation of the license of the wholesale dealer, or both.
4. Pursuant to a written complaint or upon its own motion, the Department shall investigate an alleged violation of subsection 2. The Department shall give notice to the alleged violator and conduct a hearing, if warranted by the investigation. The Department may assess a penalty pursuant to subsection 3, if it determines that the wholesale dealer violated the provisions of subsection 2.
(Added to NRS by 1987, 1789; A 1989, 285)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.510 - Regulations of Department.

The Department may make all necessary regulations for the administration and enforcement of this chapter, including:
1. Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes.
2. Regulations authorizing persons other than dealers to possess unstamped cigarettes.
3. Regulations relating to the licensing of wholesale dealers and retail dealers.
[Part 16:192:1947; 1943 NCL § 6528.16]—(NRS A 1971, 1165; 1975, 1714; 1977, 783; 1997, 1505)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.515 - Restriction on collection by Department of tax for products sold on Indian reservation or colony.

The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:
1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;
2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and
3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.
(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 370.520 - Indian rights unabridged.

Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq.
(Added to NRS by 1973, 1006)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.523 - Civil penalties for certain violations; penalty for late payment of tax.

In addition to any other penalty authorized by law:
1. The Department may impose on each person who violates any of the provisions of this chapter a civil penalty of:
(a) Not more than $1,000 for the first violation of a provision; and
(b) Not more than $5,000 for each subsequent violation of the same provision.
2. Each violation of any provision of this chapter is considered a separate violation.
3. Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.090 to 370.327, inclusive, or 370.440 to 370.503, inclusive, within the time prescribed by law or regulation shall, in addition to the tax due:
(a) For a first such failure, pay a penalty of 10 percent of the tax due but unpaid, in addition to the tax. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax.
(b) For a second such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax.
(c) For a third and each subsequent such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department shall suspend or revoke the license of the licensee who failed to pay the tax.
(Added to NRS by 2005, 1190; A 2009, 167; 2019, 634)—(Substituted in revision for NRS 370.425)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.525 - Civil action for injunctive relief.

1. Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person:
(a) Sells, distributes or manufactures cigarettes; and
(b) Sustains direct economic or commercial injury as a result of a violation of NRS 370.090 to 370.327, inclusive, 370.380, 370.382, 370.385, 370.405, 370.410 or 370.531 to 370.597, inclusive.
2. Nothing in this section authorizes an action against this State, a political subdivision of this State, or an officer, employee or agency thereof.
(Added to NRS by 2001, 2135; A 2005, 1198; 2009, 167; 2019, 638; 2021, 450)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.530 - Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

1. The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter.
2. Sheriffs, within their counties, and all other peace officers of the State of Nevada shall, without further compensation, assist in the enforcement of this chapter.
[18:192:1947; 1943 NCL § 6528.18]—(NRS A 2005, 1198)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.531 - Definitions.

As used in NRS 370.531 to 370.597, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.533 to 370.565, inclusive, 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 370.541 - "Consumer" defined.

"Consumer" means any person who comes into possession of cigarettes or other tobacco products in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.
(Added to NRS by 2019, 613)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.543 - "License" defined.

"License" means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder of the license to operate a warehouse or distribution center or to conduct business as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer or a logistics company.
(Added to NRS by 2019, 613)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.547 - "Logistics company" defined.

1. "Logistics company" means a person who is:
(a) Not licensed as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer; and
(b) Authorized by a manufacturer, a wholesale dealer of cigarettes or a wholesale dealer of other tobacco products to temporarily store, fulfill orders for and coordinate the transport or delivery of cigarettes or other tobacco products from a facility in this State on behalf of and at the direction of the manufacturer, wholesale dealer of cigarettes or wholesale dealer of other tobacco products.
2. The term does not include a common carrier who undertakes for hire, as a regular business, the transportation of cigarettes or other tobacco products from place to place, and who offers its services to all who choose to employ it and to pay its charges therefor.
(Added to NRS by 2019, 613)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.559 - "Tobacco retail dealer" defined.

"Tobacco retail dealer" has the meaning ascribed to:
1. "Retail dealer" in NRS 370.033; and
2. "Retail dealer" in NRS 370.440.
(Added to NRS by 2019, 614)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.561 - "Warehouse or distribution center" defined.

"Warehouse or distribution center" means a building in this State which is owned, leased or rented and operated by a manufacturer, wholesale dealer of cigarettes, wholesale dealer of other tobacco products or tobacco retail dealer for the temporary storage of cigarettes or other tobacco products.
(Added to NRS by 2019, 614)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.567 - Required licensing.

1. A person shall not engage in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer in this State unless that person first secures a license to engage in that activity from the Department.
2. A person shall not engage in business as a cigarette vending machine operator in this State unless that person first secures a license to engage in that activity from the Department.
3. A person shall not engage in business as a logistics company unless that person first secures a license to engage in that activity from the Department.
4. A person shall not operate a warehouse or distribution center unless that person first secures a license to engage in that activity from the Department.
5. A manufacturer shall not:
(a) Sell any cigarettes to a wholesale dealer of cigarettes in this State;
(b) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a logistics company; or
(c) Operate or permit any person other than the manufacturer to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes,
unless that manufacturer first secures a license to engage in that activity from the Department.
6. A separate license is required to engage in each of the activities described in this section.
7. A person may be licensed as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer and as an operator of a warehouse or distribution center.
(Added to NRS by 2019, 614)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.569 - Exemptions from licensing requirements.

The provisions of NRS 370.531 to 370.597, inclusive, do not apply to:
1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes or other tobacco products on their trains, buses or airplanes;
2. A person entering this State with a quantity of cigarettes or other tobacco products 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 or other tobacco products, only sells cigarettes or other tobacco products that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).
(Added to NRS by 2019, 621)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.571 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

1. The Department shall create and maintain on its Internet website and otherwise make available for public inspection a list of all:
(a) Currently valid licenses and the identity of the licensees holding those licenses; and
(b) Indian tribes on whose reservations or colonies cigarettes or other tobacco products are sold and, pursuant to NRS 370.515, from which the Department does not collect the tax imposed by this chapter on such cigarettes or other tobacco products sold on the reservations or colonies.
2. The Department shall update the list at least once each month.
(Added to NRS by 2019, 614)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.573 - Restrictions on issuance, maintenance and renewal of licenses.

1. No license may be issued, maintained or renewed if:
(a) The applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant:
(1) Is delinquent in the payment of any tax, penalty or fee administered by the Department;
(2) Is delinquent in any return that is required to be filed with the Department;
(3) Had a license revoked or had an equivalent license revoked in another jurisdiction within the past 2 years;
(4) Has been convicted of a crime relating to the manufacture, distribution or sale of cigarettes or other tobacco products or a crime relating to the avoidance or evasion of taxes;
(5) Is a manufacturer who has:
(I) Imported any cigarettes into the United States in violation of 19 U.S.C. § 1681a; or
(II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq.; or
(6) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140.
(b) Except as otherwise provided in this paragraph, the issuance of the license would result in the applicant conducting operations in the same physical location as another licensee. This paragraph does not apply to a licensee if:
(1) The licensee is licensed or is applying to be licensed as:
(I) A wholesale dealer of cigarettes or a wholesale dealer of other tobacco products; and
(II) A tobacco retail dealer;
(2) The licensee would conduct operations under both licenses at the same location; and
(3) Each licensee has the same ownership.
(c) The issuance would result in the applicant conducting operations from a residential address, storage facility, mailbox or post office box.
2. As used in this section:
(a) "Nonparticipating manufacturer" means any manufacturer of tobacco products that is not a participating manufacturer.
(b) "Participating manufacturer" has the meaning ascribed to it in NRS 370A.080.
(Added to NRS by 2019, 615)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.575 - Application for license.

An application for a license must:
1. Be made to the Department on forms prescribed by the Department.
2. Include the name and address of the applicant. If the applicant is a firm, association or partnership, the application must include the name and address of each of its members. If the applicant is a corporation, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers.
3. Specify the location, by street and number, of the principal place of business of the applicant. In addition to specifying the principal place of business of the applicant pursuant to this subsection, an application for a license as a cigarette vending machine operator must list all cigarette vending machine locations for which the license is sought.
4. Specify the location, by street and number, of any place used by the applicant to distribute, ship, affix stamps to, warehouse or store cigarettes or other tobacco products and for which the license is sought.
5. Specify any other information the Department may require to carry out the provisions of this chapter.
6. Except as otherwise provided in NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, be accompanied by the required license fee.
7. Be accompanied by a certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035.
(Added to NRS by 2019, 615; A 2019, 3300)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.577 - Issuance of license to certain applicants without payment of fees.

The Department may issue a license without payment of fees to any applicant who is authorized to do business on an Indian reservation or Indian colony or upon a military or other federal reservation.
(Added to NRS by 2019, 616)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.579 - Contents of license.

Each license must set forth:
1. The name of the person to whom it is issued. If the license is issued under a fictitious name, the license must also set forth the name of each of the persons conducting the business under the fictitious name.
2. The location, by street and number, of the premises for which the license is issued.
(Added to NRS by 2019, 616)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.581 - Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show.

1. Except as otherwise provided in subsection 2, a licensee shall not operate from any location other than the location listed on the face of the license of the licensee. A person who is licensed as a cigarette vending machine operator shall provide the Department with an updated list of all cigarette vending machines maintained by that person whenever there is a change or addition to the list.
2. Upon application by a licensee other than a manufacturer, the Department may issue a temporary license authorizing the licensee to operate at a convention or trade show. A licensee who has been issued a temporary license may operate pursuant to that license only on the specific dates of the convention or trade show for which the temporary license was issued.
(Added to NRS by 2019, 616)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.583 - Signing, posting and transfer of license.

Each holder of a license shall:
1. Sign the license or cause an authorized representative to sign it.
2. Post the license in a conspicuous place in the premises for which it was issued.
Licenses issued under the provisions of this chapter are nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.
(Added to NRS by 2019, 616)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.585 - Scope of license.

A current license as a:
1. Manufacturer authorizes the holder thereof to:
(a) Sell cigarettes from the premises for which the license was issued to a licensed wholesale dealer of cigarettes in this State;
(b) Ship cigarettes to a licensed logistics company; and
(c) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a licensed warehouse or distribution center.
2. Wholesale dealer of cigarettes authorizes the holder thereof to:
(a) Purchase unstamped cigarettes from any manufacturer who holds a current license;
(b) Purchase stamped cigarettes from a licensed wholesale dealer of cigarettes;
(c) Sell stamped cigarettes from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571, to any licensed wholesale dealer of cigarettes or to any licensed tobacco retail dealer; and
(d) Temporarily store and fulfill orders for stamped cigarettes at a licensed warehouse or distribution center or through a licensed logistics company.
3. Wholesale dealer of other tobacco products authorizes the holder thereof to:
(a) Purchase other tobacco products from any manufacturer of other tobacco products or wholesale dealer of other tobacco products;
(b) Sell other tobacco products from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571, to any wholesale dealer of other tobacco products who holds a current license or to any tobacco retail dealer who holds a current license; and
(c) Temporarily store and fulfill orders for other tobacco products at a licensed warehouse or distribution center or through a licensed logistics company.
4. Tobacco retail dealer authorizes the holder thereof to:
(a) Purchase stamped cigarettes from any wholesale dealer of cigarettes who holds a current license;
(b) Sell cigarettes from the premises for which the license was issued to any consumer in this State;
(c) Purchase other tobacco products from a wholesale dealer of other tobacco products who holds a current license;
(d) Sell other tobacco products to any consumer in this State; and
(e) Temporarily store and fulfill orders for cigarettes or other tobacco products at a licensed warehouse or distribution center.
5. Cigarette vending machine operator authorizes the holder thereof to sell Nevada stamped cigarettes by means of coin-operated machines within the borders of this State.
(Added to NRS by 2019, 616)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.587 - Period of validity of license; renewal; fees.

1. Each license issued by the Department is valid only for the calendar year for which it is issued, and must be renewed annually.
2. The Department shall not charge any license fees to operate a warehouse or distribution center or for a license as a logistics company. Except as otherwise provided in subsections 3 and 5, the Department shall charge:
(a) For a license as a manufacturer, an annual license fee of $1,000.
(b) For a license as a wholesale dealer of cigarettes, an annual license fee of $650.
(c) For a license as a wholesale dealer of other tobacco products, an annual license fee of $650.
(d) For a license as a tobacco retail dealer, $50.
3. If a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.
4. The fees for a license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.
5. A license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.
(Added to NRS by 2019, 617; A 2019, 3300)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.589 - Wholesale dealers: Bond or other security.

1. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes and licensed wholesale dealer of other tobacco products shall furnish a bond executed by the wholesale dealer as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all excise taxes required to be precollected by the wholesale dealer under the provisions of this chapter. Each bond must be in a principal sum equal to:
(a) For a wholesale dealer of cigarettes, the largest amount of tax precollected by the wholesale dealer in any quarter of the preceding year; or
(b) For a wholesale dealer of other tobacco products, the largest amount of tax paid by the wholesale dealer in any quarter of the preceding year.
If the information to establish that amount is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.
2. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes who wishes to defer payment on the purchase of revenue stamps shall furnish a bond executed by the wholesale dealer of cigarettes as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all deferred payments for revenue stamps. Each bond must be in a principal sum equal to the maximum amount of revenue stamps which the wholesale dealer of cigarettes may have unpaid at any time. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.
3. Upon application and a satisfactory showing, the Department may increase or decrease the amount of a bond required by subsection 1 or 2, based on the record of taxes remitted by the wholesale dealer of cigarettes or wholesale dealer of other tobacco products.
4. The Department may waive the requirement of the bond required by subsection 1 or 2, whenever a licensed wholesale dealer of cigarettes or wholesale dealer of other tobacco products has maintained a satisfactory record of payment of excise taxes or deferred payments, respectively, for a period of 5 consecutive years.
5. A wholesale dealer of cigarettes and a wholesale dealer of other tobacco products are not entitled to a refund of any portion of money paid as a bond pursuant to this section if the wholesale dealer of cigarettes or wholesale dealer of other tobacco products has failed to file a report required by this chapter or owes the Department any fee, payment or penalty.
(Added to NRS by 2019, 618)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.591 - Counties, cities and towns may require business licenses.

This chapter does not prohibit any county, city or town in the State of Nevada from requiring licenses before a person engages in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer.
(Added to NRS by 2019, 619)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.593 - Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.

1. Except as otherwise provided in subsection 2, a licensee shall retain for not less than 5 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate information submitted by the licensee to the Department in any report or return required pursuant to this chapter.
2. If a licensee fails to submit a return or report which is required by this chapter, the licensee shall retain for not less than 8 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate any information which the licensee was required to include in the report or return which the licensee failed to submit.
3. Upon request, a licensee shall provide access to and permit the Department to inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements retained by the licensee pursuant to subsections 1 and 2 and all records and financial statements relating to the gross income of the licensee.
4. Upon request, a licensee shall provide verification of his or her gross income and any other matters affecting the enforcement of the provisions of this chapter.
5. The Department may demand access to and inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements of any affiliate of a licensee who the Department knows or reasonably believes is involved in the financing, operation or management of the licensee. The inspection, examination, photocopying or audit may take place on the premises of the affiliate or another location, as practicable.
6. The Executive Director or any person authorized in writing by the Executive Director may issue a subpoena to compel the attendance of witnesses at a hearing held by the Department or to compel the production of records.
(Added to NRS by 2019, 618)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.597 - Procedure for suspension and revocation of license; regulations.

The Department shall adopt regulations establishing a procedure for the suspension and revocation of any license issued pursuant to NRS 370.531 to 370.597, inclusive. In adopting the regulations required by this section, the Department shall consider the effect of any suspension or revocation of a license on the inventory of cigarettes or other tobacco products that are in the stream of distribution at the time of suspension or revocation.
(Added to NRS by 2019, 621)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.600 - Legislative findings.

The Legislature finds that:
1. Violations of the provisions of chapter 370A of NRS threaten the integrity of the Master Settlement Agreement, the fiscal soundness of the State and public health.
2. The enactment of the procedural enhancements set forth in NRS 370.600 to 370.705, inclusive, will aid in the enforcement of the provisions of chapter 370A of NRS and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the State and public health.
(Added to NRS by 2005, 374; A 2013, 2660)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.605 - Definitions.

As used in NRS 370.600 to 370.705, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.610 to 370.660, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2005, 374; A 2011, 934; 2013, 2660)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.610 - "Brand family" defined.

"Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(Added to NRS by 2005, 374; A 2017, 1001)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.625 - "Distributor" defined.

"Distributor" means a person that is authorized to affix stamps to cigarette packages pursuant to this chapter or any person that is required to pay the taxes on cigarettes imposed pursuant to this chapter.
(Added to NRS by 2005, 374)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.663 - Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.

The State may enter into an agreement with an Indian tribe to enforce, administer or otherwise implement any provision of this chapter or chapter 370A of NRS.
(Added to NRS by 2013, 2654)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.670 - Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.

A manufacturer of tobacco products:
1. Shall not include a brand family in its certification pursuant to NRS 370.665 unless, if the manufacturer is:
(a) A participating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of calculating its payments under the Master Settlement Agreement for the relevant year, in the volume and shares determined pursuant to the Master Settlement Agreement; or
(b) A nonparticipating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of chapter 370A of NRS.
This subsection must not be construed as limiting or otherwise affecting the right of the State to maintain that a brand family constitutes cigarettes of a different manufacturer of tobacco products for the purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 370A of NRS.
2. Shall maintain all invoices and documentation of sales, and any other information relied upon by the manufacturer for its certification pursuant to NRS 370.665, for at least 5 years, unless the manufacturer is otherwise required by law to maintain them for a greater period.
(Added to NRS by 2005, 376)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.675 - Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.

1. The Department shall create and maintain on its Internet website and otherwise make available for public inspection a directory that lists, except as otherwise provided in NRS 370.600 to 370.705, inclusive, all manufacturers of tobacco products that have provided current and accurate certifications conforming to the requirements of NRS 370.600 to 370.705, inclusive, and all brand families and styles of cigarettes that are listed in those certifications. The Department:
(a) Shall not include or retain in the directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the Department determines is not in compliance with NRS 370.600 to 370.705, inclusive, unless the Department has determined that the violation has been cured to its satisfaction.
(b) Shall not include or retain in the directory a manufacturer of tobacco products or brand family if the Department concludes, for a nonparticipating manufacturer, that:
(1) Any escrow payment required pursuant to chapter 370A of NRS for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement which has been approved by the Attorney General; or
(2) Any outstanding final judgment, including any interest thereon, for a violation of chapter 370A of NRS has not been fully satisfied for that manufacturer or brand family.
2. The Department shall update the directory as necessary to correct mistakes and to add or remove a manufacturer of tobacco products, brand family or style of cigarettes to keep the directory in conformity with the requirements of NRS 370.600 to 370.705, inclusive.
3. Any determination of the Department not to include in or to remove from the directory a manufacturer of tobacco products, brand family or style of cigarettes is a final decision for the purposes of judicial review.
(Added to NRS by 2005, 376; A 2019, 471)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.677 - Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice.

1. The Department shall notify each wholesale dealer and retail dealer when any changes are made to the directory pursuant to NRS 370.675, including, without limitation, when a manufacturer, brand family or style of cigarettes is added to or removed from the directory, by sending a notice to the electronic mail address of the wholesale dealer or retail dealer provided to the Department pursuant to NRS 370.073.
2. A retail dealer may, not later than 60 days after receiving a notice pursuant to subsection 1 that a manufacturer, brand family or style of cigarettes has been removed from the directory pursuant to NRS 370.675, sell any cigarettes in its possession from the manufacturer, brand family or style. The retail dealer shall, at the expiration of the 60-day period, turn over possession of any unsold cigarettes to the Department for disposal in the manner provided in subsection 4 of NRS 370.270.
3. A wholesale dealer shall not purchase cigarettes for resale from a manufacturer, or of a style or brand family, which has been removed from the directory by the Department, or for which the wholesale dealer receives a notice of removal from the Department, until the manufacturer, style or brand family is reentered in the directory by the Department.
4. A wholesale dealer that receives a notice pursuant to subsection 1 that a manufacturer, brand family or style of cigarettes has been removed from the directory pursuant to NRS 370.675 shall, not later than 20 days after receiving the notice, identify and set aside any cigarettes of that manufacturer or of that brand family or style of cigarettes for sale or distribution outside of the borders of this State pursuant to NRS 370.210 and keep a record of the destination state for that product, or return any cigarettes of that manufacturer or of that brand family or style to the manufacturer or wholesale dealer.
(Added to NRS by 2013, 2653; A 2019, 472, 639)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.680 - Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

1. Any nonresident or foreign nonparticipating manufacturer or wholesale dealer that has not registered to do business in the State as a foreign corporation or other business entity must, as a condition precedent:
(a) For a nonparticipating manufacturer, to having its brand families included or retained in the directory; or
(b) For a wholesale dealer, to selling cigarettes in this State,
appoint and continually engage without interruption the services of an agent in this State to act as its agent for the service of process on whom all process, in any action or proceeding against it concerning or arising out of the enforcement of this chapter or chapter 370A of NRS, may be served in any manner authorized by law.
2. Service upon an agent pursuant to this section constitutes legal and valid service of process on the nonparticipating manufacturer or wholesale dealer. The nonparticipating manufacturer or wholesale dealer shall provide the name, address, phone number and proof of the appointment and availability of such agent to, and to the satisfaction of, the Attorney General and the Department.
3. A nonparticipating manufacturer or wholesale dealer shall provide notice to the Attorney General and the Department at least 30 calendar days before the termination of the authority of an agent appointed pursuant to this section and shall provide proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent not less than 5 calendar days before the termination of appointment of an existing agent. If an agent terminates his or her appointment as an agent, the nonparticipating manufacturer or wholesale dealer shall notify the Attorney General and the Department of that termination within 5 calendar days and include with that notification proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent.
4. Any nonparticipating manufacturer or wholesale dealer which sells or purchases cigarettes in this State and which has not appointed and engaged an agent as required by this section shall be deemed to have appointed the Secretary of State as an agent and may be proceeded against in courts of this State by service of process upon the Secretary of State, except that the appointment of the Secretary of State as an agent does not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory.
(Added to NRS by 2005, 377; A 2013, 2661)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.682 - Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.

1. A nonparticipating manufacturer shall post a bond approved by the Attorney General for the benefit of the State of Nevada.
2. The bond must be posted not less than 10 days before the beginning of each calendar quarter as a condition of the nonparticipating manufacturer and its brand families being included in the directory for that quarter. The amount of the bond must be the greater of $50,000 or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the immediately preceding 12 calendar quarters.
3. If a nonparticipating manufacturer has failed to make or have made on its behalf escrow deposits equal to the full amount due for a calendar quarter within 15 business days after the due date for that calendar quarter, the State of Nevada may execute upon the bond posted by the nonparticipating manufacturer pursuant to subsection 1 in an amount equal to any remaining escrow amount due.
4. Any amount that the State of Nevada collects on a bond posted by a nonparticipating manufacturer pursuant to this section:
(a) Must be deposited into a special escrow account established and maintained by the State of Nevada and used for purposes authorized for the use of money in the qualified escrow fund of the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS; and
(b) Reduces the escrow amount due from the nonparticipating manufacturer in the dollar amount collected.
5. Escrow obligations above the amount collected on the bond remain due from the nonparticipating manufacturer and, as provided in NRS 370.683 and 370.684, from wholesale dealers and importers, respectively, that sold the cigarettes of the nonparticipating manufacturer during that calendar quarter.
6. The withholding, use or return of amounts deposited into the special escrow account must be handled in the same manner as amounts deposited in the qualified escrow fund of the nonparticipating manufacturer pursuant to the provisions of this chapter and chapter 370A of NRS.
7. The Attorney General shall adopt regulations to carry out the provisions of this section.
(Added to NRS by 2011, 931; A 2017, 1003)
2023 Nevada Revised Statutes › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers › NRS 370.684 - Liability of importer for required escrow deposit and certain reports.

1. An importer is jointly and severally liable for:
(a) The escrow deposit due pursuant to NRS 370A.140 for each cigarette which is intended for sale in this State which the importer causes to be sent to a person who holds a license as a wholesale dealer issued by the Department; and
(b) The reports required by subsection 1 of NRS 370.327.
2. A nonparticipating manufacturer located outside the United States that conducts business in this State shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer which are intended for sale in this State stating that the importer accepts liability pursuant to subsection 1 and consents to the jurisdiction of the courts of this State for the purposes of enforcing this section.
3. As used in this section, "importer" has the meaning ascribed to it in NRS 370.0295.
(Added to NRS by 2013, 2654; A 2017, 1004; 2019, 639)