The Department may make all necessary regulations for the administration and enforcement of this chapter, including:

1. 1. Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes.
2. 2. Regulations authorizing persons other than dealers to possess unstamped cigarettes.
3. 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)