CIGARETTES
- Delivery Sales
- 370.321 - Licensing and duties of person who accepts order for delivery sale.
- 370.323 - Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.
- 370.325 - Duties of person who causes mailing or shipment of cigarettes or who accepts order and delivers cigarettes without using third-party delivery service.
- 370.327 - Maintenance and retention of monthly records.
- 370.329 - Duties of delivery service under certain conditions.
- General Provisions
- 370.001 - Definitions.
- 370.005 - “Basic cost of cigarettes” defined.
- 370.010 - “Cigarette” defined.
- 370.013 - “Cigarette package” defined.
- 370.015 - “Cigarette vending machine operator” defined.
- 370.020 - “Consumer” defined.
- 370.025 - “Contraband tobacco products” defined.
- 370.027 - “Cost to the wholesale dealer” defined.
- 370.0275 - “Counterfeit cigarettes” defined.
- 370.028 - “Counterfeit stamp” defined.
- 370.0285 - “Delivery sale” defined.
- 370.029 - “Delivery service” defined.
- 370.0305 - “License” defined.
- 370.031 - “Licensee” defined.
- 370.0315 - “Manufacturer” defined.
- 370.0317 - “Other counterfeit tobacco product” defined.
- 370.0318 - “Other tobacco product” defined.
- 370.032 - “Place of business” defined.
- 370.033 - “Retail dealer” defined.
- 370.035 - “Sale” and “to sell” defined.
- 370.037 - “Sale at wholesale” defined.
- 370.042 - “Secretary” defined.
- 370.044 - “Shipping container” defined.
- 370.046 - “Shipping documents” defined.
- 370.048 - “Stamp” defined.
- 370.052 - “Tobacco product package” defined.
- 370.055 - “Wholesale dealer” defined.
- 370.070 - Applicability.
- 370.0751 - Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
- Licenses; Tax; Administration
- 370.080 - Required licensing of wholesale dealers, retail dealers and manufacturers.
- 370.085 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.
- 370.090 - Inventory required for licensing as wholesale dealer.
- 370.095 - Restrictions on issuance, maintenance and renewal of licenses.
- 370.100 - Application for license.
- 370.110 - Issuance of wholesale dealer’s license to certain applicants without payment of fees.
- 370.120 - Contents of license.
- 370.130 - Signing, posting and transfer of license.
- 370.140 - Scope of license; prohibited sales and purchases.
- 370.150 - Licenses: Period of validity; renewal; fees.
- 370.155 - Wholesale dealers: Bond or other security.
- 370.160 - Counties, cities and towns may require business licenses.
- 370.165 - Levy, rate and collection of tax.
- 370.170 - Revenue stamp to be affixed to each package or container of cigarettes.
- 370.175 - Unstamped cigarettes: Restriction on possession; notice of certain shipments.
- 370.180 - Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.
- 370.190 - Sale of revenue stamps by Department; payment for revenue stamps or metered machine impressions; regulations.
- 370.193 - Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer.
- 370.195 - Due date for deferred payment owing for revenue stamps and metered machine impressions; extension; conditions under which Department may suspend without notice privilege to defer payment.
- 370.200 - Sale of cigarette revenue stamps by sheriff and city officers.
- 370.210 - Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.
- 370.220 - Allowance of discounts for services rendered by dealers.
- 370.230 - Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.
- 370.235 - Periodic reporting requirements for manufacturers and wholesale dealers.
- 370.240 - Monthly reports of dealers.
- 370.250 - Suspension or revocation of license: Powers and duties of Department.
- 370.255 - Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.
- 370.257 - Access to and confidentiality of records and reports; audit of records by Department.
- 370.260 - Remittances to Department; allocation and appropriation of remittances; monthly reports by Department.
- 370.270 - Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.
- 370.280 - Tax refunds.
- 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.
- 370.295 - Transportation of cigarettes: Invoices to accompany shipment.
- 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.
- 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited.
- Penalties and Enforcement
- 370.380 - Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty.
- 370.382 - Unlawful fraudulent acts; penalty.
- 370.385 - Prohibited acts by wholesale or retail dealer; penalties; seizure and destruction of certain unlawfully stamped cigarettes.
- 370.390 - Penalty for violation of NRS 370.080
- 370.395 - Penalty for violation of NRS 370.321
- 370.400 - Penalty for violation of NRS 370.350
- 370.405 - Unlawful sale or possession of contraband tobacco products; penalties.
- 370.410 - Penalty for exporting, importing or possessing contraband tobacco products.
- 370.413 - Authority to search for evidence of violation.
- 370.415 - Seizure and disposition of counterfeit stamps, contraband tobacco products and machinery used to manufacture contraband tobacco products.
- 370.419 - Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.
- 370.425 - Civil penalties for certain violations; penalty for late payment of tax.
- Sale of Cigarettes by Wholesale Dealer
- 370.371 - Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.
- 370.3715 - Adoption of regulations by Executive Director.
- 370.372 - Determination of cost of cigarettes to wholesale dealer.
- 370.3725 - Selling price of wholesale dealer in certain circumstances.
- 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer.
- 370.3735 - Certain sales at wholesale exempted.
- 370.374 - Meeting lawful price of competitor.
- 370.376 - Contract in violation of provisions is void.
- 370.378 - Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.
- 370.379 - Suspension or revocation of license; reinstatement of license.
- Use Tax