Nev. Rev. Stat. ch. 372A – Tax on Controlled Substances | Midpage

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Nevada Revised Statutes

Chapter 372A

Nev. Rev. Stat. ch. 372A

Tax on Controlled Substances

372A.010Definitions 372A.015“Cannabis” defined 372A.020“Controlled substance” defined 372A.040“Sell” defined 372A.050Department to adopt regulations 372A.060Applicability; no immunity from criminal prosecution 372A.070Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement 372A.080Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure 372A.090Revenue stamps: Design, printing and sale; record of stamps sold 372A.100Destruction of spoiled or unusable revenue stamps 372A.110Deposit and allocation of taxes, fees and penalties collected 372A.120Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance 372A.130Action to enjoin assessment or collection of tax, interest or penalty barred 372A.200Definitions 372A.205“Adult-use cannabis retail store” defined 372A.207“Cannabis consumption lounge” defined 372A.210“Cannabis cultivation facility” defined 372A.220“Excise tax on cannabis” defined 372A.247“Sales price” defined 372A.250“Taxpayer” defined 372A.260Applicability of chapter 360 of NRS 372A.270Maintenance and availability of records of taxpayer; penalty 372A.280Examination of records by Department; payment of expenses of Department for examination of records outside State 372A.285Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations 372A.290Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt 372A.300Certification of excess amount collected; credit and refund 372A.310Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver 372A.320Interest on overpayments; disallowance of interest 372A.330Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review 372A.340Standing to file petition for judicial review; failure to file petition constitutes waiver 372A.350Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected 372A.360Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund 372A.370Prohibited acts; penalty 372A.380Remedies of State are cumulative