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Nev. Rev. Stat. ch. 370 – Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers | Midpage
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Nevada Revised Statutes
Title 32
Chapter 370
Nev. Rev. Stat. ch. 370
Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
370.002
Definitions
370.004
“Knowingly” defined
370.006
“Negligently” defined
370.007
Definitions
370.008
“Alternative nicotine product” defined
370.009
“Basic cost of cigarettes” defined
370.010
“Cigarette” defined
370.013
“Cigarette package” defined
370.014
“Cigarette rolling machine” 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
370.0295
“Importer” 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
370.0325
“Qualified tribal land” defined
370.033
“Retail dealer” defined
370.035
“Sale” and “to sell” defined
370.037
“Sale at wholesale” defined
370.042
“Secretary” defined
370.048
“Stamp” defined
370.052
“Tobacco product package” defined
370.054
“Vapor product” defined
370.055
“Wholesale dealer” defined
370.070
Applicability
370.073
Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses
370.0751
Imposition of excise tax on cigarettes by governing body of Indian reservation or colony
370.077
Cigarette taxes are direct taxes upon consumer
370.090
Inventory required for wholesale dealer
370.165
Levy, rate and collection of tax
370.170
Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe
370.175
Unstamped cigarettes: Restriction on possession
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; regulations
370.193
Department to fix maximum amount of revenue stamps upon application by wholesale dealer
370.195
Due date for deferred payment owing for revenue stamps; 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
370.240
Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information
370.255
Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers
370.257
Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department
370.260
Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees
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; wholesale dealer required to return unused tribal stamps after ceasing operations
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
370.315
Sale of cigarettes in various packages
370.321
Duties of person who accepts order for delivery sale; civil penalties
370.327
Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality
370.350
Levy; amount; exemptions
370.360
Payment of tax; reports
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 Nevada Tax Commission
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
370.380
Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty
370.382
Unlawful fraudulent acts; penalty
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
370.390
Penalty for violation of NRS 370.090 to 370.315, inclusive
370.400
Penalty for violation of NRS 370.350 or 370.360
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, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty
370.419
Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts
370.430
Penalty for exportation of unstamped cigarettes to unauthorized persons
370.440
Definitions
370.447
Required inventory for wholesale dealer
370.450
Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty
370.460
Unlawful to sell products on which tax is not paid
370.465
Monthly reports of wholesale dealers: Contents; accompaniment by tax owed
370.470
Invoices for certain products required
370.480
Records required of retail and wholesale dealers; period for retention
370.490
Allowance of credits
370.500
Remittance of tax; credit to State General Fund
370.501
Imposition and collection of tax by governing body of Indian reservation or colony
370.503
Allowance of refund for certain taxes paid
370.5031
Definitions
370.50311
“Actual cost” defined
370.50312
“Actual cost list price” defined
370.50313
“Cigar” defined
370.50314
“License” defined
370.50315
“Licensee” defined
370.50316
“Pipe tobacco” defined
370.50317
“Remote retail sale” defined
370.50318
“Remote retail seller” defined
370.50319
“Sale” defined
370.5032
“Stock-keeping unit” defined
370.50321
“Ultimate consumer” defined
370.5033
Required licensing; application for license; scope of license
370.50331
Restrictions on issuance, maintenance and renewal of license
370.50332
Posting and transfer of license
370.50333
Period of validity of license; renewal; fee
370.50334
Bond or other security
370.50335
Maintenance of records
370.50336
Suspension or revocation of license; civil penalties; powers and duties of Department; regulations to establish procedure
370.5034
Imposition, rate and collection of tax; penalty
370.50341
Monthly reports of remote retail seller: Contents; accompanied by tax owed
370.504
Certification of excess amount collected; credit and refund
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
370.5042
Interest on overpayments; disallowance of interest
370.5043
Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
370.5044
Action for refund: Period for commencement; venue; waiver
370.5045
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
370.5046
Allowance of interest in judgment for amount illegally collected
370.5047
Standing to recover
370.5048
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
370.5049
Cancellation of illegal determination
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
370.510
Regulations of Department
370.515
Restriction on collection by Department of tax for products sold on Indian reservation or colony
370.520
Indian rights unabridged
370.521
Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty
370.523
Civil penalties for certain violations; penalty for late payment of tax
370.525
Civil action for injunctive relief
370.530
Enforcement: Authority of Attorney General and district attorneys; duty of peace officers
370.531
Definitions
370.533
“Cigarette” defined
370.535
“Cigarette rolling machine” defined
370.537
“Cigarette vending machine operator” defined
370.539
“Commission” defined
370.541
“Consumer” defined
370.543
“License” defined
370.545
“Licensee” defined
370.547
“Logistics company” defined
370.549
“Manufacturer” defined
370.551
“Other tobacco product” defined
370.553
“Place of business” defined
370.555
“Sale” and “to sell” defined
370.557
“Stamp” defined
370.559
“Tobacco retail dealer” defined
370.561
“Warehouse or distribution center” defined
370.563
“Wholesale dealer of cigarettes” defined
370.565
“Wholesale dealer of other tobacco products” defined
370.567
Required licensing
370.569
Exemptions from licensing requirements
370.571
Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax
370.573
Restrictions on issuance, maintenance and renewal of licenses
370.575
Application for license
370.577
Issuance of license to certain applicants without payment of fees
370.579
Contents of license
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
370.583
Signing, posting and transfer of license
370.585
Scope of license
370.587
Period of validity of license; renewal; fees
370.589
Wholesale dealers: Bond or other security
370.591
Counties, cities and towns may require business licenses
370.593
Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas
370.595
Suspension or revocation of license; civil penalties; powers and duties of Department
370.597
Procedure for suspension and revocation of license; regulations
370.600
Legislative findings
370.605
Definitions
370.610
“Brand family” defined
370.615
“Cigarette” defined
370.620
“Directory” defined
370.625
“Distributor” defined
370.630
“Manufacturer of tobacco products” defined
370.635
“Master Settlement Agreement” defined
370.640
“Nonparticipating manufacturer” defined
370.645
“Participating manufacturer” defined
370.650
“Qualified escrow fund” defined
370.655
“Stamp” defined
370.660
“Units sold” defined
370.663
Agreement with Indian tribe to implement this chapter or chapter 370A of NRS
370.665
Certification by manufacturers: Execution and delivery; form and contents; supplemental certification
370.670
Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information
370.675
Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory
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
370.680
Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process
370.682
Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations
370.683
Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit
370.684
Liability of importer for required escrow deposit and certain reports
370.685
Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request
370.690
Adoption of certain regulations by Department
370.692
Account for Tobacco Enforcement: Creation; administration; use
370.693
Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations
370.695
Unlawful acts; penalties; violation constitutes deceptive trade practice
370.696
Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit
370.697
Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay
370.698
Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families and styles of cigarettes
370.700
Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative
370.705
Controlling provisions; invalidity and severability