[Rev. 11/21/2013 4:17:39 PM--2013]
[NAC-372A Revised Date: 10-02]
372A.010†††††††† Effect of criminal proceeding on collection of tax.
372A.020†††††††† Use of revenue stamps.
††††† NAC 372A.010 Effect of criminal proceeding on collection of tax. (NRS 372A.050)
†††† 1. An action brought to recover any tax, fee or civil penalty imposed pursuant to chapter 372A of NRS is not barred by a prior acquittal of the defendant in a criminal action arising out of the same transaction or occurrence.
†††† 2. The department may postpone an administrative hearing contesting the assessment of a tax, fee or civil penalty imposed pursuant to chapter 372A of NRS if a criminal prosecution of the defendant arising out of the same transaction or occurrence is pending.
†††† 3. In a civil proceeding brought pursuant to chapter 372A of NRS, the doctrine of collateral estoppel may bar the relitigation of an issue determined in a previous criminal proceeding in which the party sought to be estopped had a full and fair opportunity to litigate that issue.
†††† (Added to NAC by Depít of Taxation, eff. 6-20-90)
††††† NAC 372A.020 Use of revenue stamps. (NRS 372A.050) Each dealer in controlled substances who purchases revenue stamps from the department pursuant to NRS 372A.090 shall affix the stamps to each package, packet or container of a controlled substance he sells.
†††† (Added to NAC by Depít of Taxation, eff. 9-19-90)