[Rev. 12/21/2019 12:17:22 PM--2019]

CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

GENERAL PROVISIONS

NRS 370.001           Definitions. [Replaced in revision by NRS 370.007.]

NRS 370.002           Definitions.

NRS 370.003           “Alternative nicotine product” defined. [Replaced in revision by NRS 370.008.]

NRS 370.004           “Knowingly” defined.

NRS 370.005           “Basic cost of cigarettes” defined. [Replaced in revision by NRS 370.009.]

NRS 370.006           “Negligently” defined.

CIGARETTES

General Provisions

NRS 370.007           Definitions.

NRS 370.008           “Alternative nicotine product” defined.

NRS 370.009           “Basic cost of cigarettes” defined.

NRS 370.010           “Cigarette” defined.

NRS 370.013           “Cigarette package” defined.

NRS 370.014           “Cigarette rolling machine” defined.

NRS 370.015           “Cigarette vending machine operator” defined.

NRS 370.020           “Consumer” defined.

NRS 370.025           “Contraband tobacco products” defined.

NRS 370.027           “Cost to the wholesale dealer” defined.

NRS 370.0275         “Counterfeit cigarettes” defined.

NRS 370.028           “Counterfeit stamp” defined.

NRS 370.0285         “Delivery sale” defined.

NRS 370.029           “Delivery service” defined.

NRS 370.0295         “Importer” defined.

NRS 370.0305         “License” defined.

NRS 370.031           “Licensee” defined.

NRS 370.0315         “Manufacturer” defined.

NRS 370.0317         “Other counterfeit tobacco product” defined.

NRS 370.0318         “Other tobacco product” defined. [Effective through December 31, 2019.]

NRS 370.0318         “Other tobacco product” defined. [Effective January 1, 2020.]

NRS 370.032           “Place of business” defined.

NRS 370.0325         “Qualified tribal land” defined.

NRS 370.033           “Retail dealer” defined.

NRS 370.035           “Sale” and “to sell” defined.

NRS 370.037           “Sale at wholesale” defined.

NRS 370.042           “Secretary” defined.

NRS 370.048           “Stamp” defined.

NRS 370.052           “Tobacco product package” defined.

NRS 370.054           “Vapor product” defined. [Effective through December 31, 2019.]

NRS 370.054           “Vapor product” defined. [Effective January 1, 2020, through June 30, 2020.]

NRS 370.054           “Vapor product” defined. [Effective July 1, 2020.]

NRS 370.055           “Wholesale dealer” defined.

NRS 370.070           Applicability.

NRS 370.073           Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.

NRS 370.0751         Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

NRS 370.077           Cigarette taxes are direct taxes upon consumer.

 

Tax; Administration

NRS 370.080           Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers. [Repealed.]

NRS 370.085           Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax. [Repealed.]

NRS 370.090           Inventory required for wholesale dealer.

NRS 370.095           Restrictions on issuance, maintenance and renewal of licenses. [Repealed.]

NRS 370.100           Application for license. [Repealed.]

NRS 370.110           Issuance of wholesale dealer’s license to certain applicants without payment of fees. [Repealed.]

NRS 370.120           Contents of license. [Repealed.]

NRS 370.130           Signing, posting and transfer of license. [Repealed.]

NRS 370.140           Scope of license; prohibited sales and purchases. [Repealed.]

NRS 370.150           Licenses: Period of validity; renewal; fees. [Repealed.]

NRS 370.155           Wholesale dealers: Bond or other security. [Repealed.]

NRS 370.160           Counties, cities and towns may require business licenses. [Repealed.]

NRS 370.165           Levy, rate and collection of tax.

NRS 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.

NRS 370.175           Unstamped cigarettes: Restriction on possession.

NRS 370.180           Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

NRS 370.190           Sale of revenue stamps by Department; payment for revenue stamps; regulations.

NRS 370.193           Department to fix maximum amount of revenue stamps upon application by wholesale dealer.

NRS 370.195           Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.

NRS 370.200           Sale of cigarette revenue stamps by sheriff and city officers.

NRS 370.210           Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

NRS 370.220           Allowance of discounts for services rendered by dealers.

NRS 370.230           Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.

NRS 370.235           Periodic reporting requirements for manufacturers and wholesale dealers. [Repealed.]

NRS 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.

NRS 370.250           Suspension or revocation of license: Grounds; powers and duties of Department. [Repealed.]

NRS 370.253           Procedure for suspension and revocation of license; regulations. [Repealed.]

NRS 370.255           Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

NRS 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.

NRS 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.

NRS 370.270           Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

NRS 370.280           Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.

NRS 370.290           Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

NRS 370.295           Transportation of cigarettes: Invoices to accompany shipment.

NRS 370.301           Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

NRS 370.310           Sale or distribution of tax-free cigarettes by vending machine prohibited.

NRS 370.315           Sale of cigarettes in various packages.

NRS 370.321           Licensing and duties of person who accepts order for delivery sale.

NRS 370.323           Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.

NRS 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.

 

Use Tax

NRS 370.350           Levy; amount; exemptions.

NRS 370.360           Payment of tax; reports.

 

Sale of Cigarettes by Wholesale Dealer

NRS 370.371           Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

NRS 370.3715         Adoption of regulations by Nevada Tax Commission.

NRS 370.372           Determination of cost of cigarettes to wholesale dealer.

NRS 370.3725         Selling price of wholesale dealer in certain circumstances.

NRS 370.373           Sale by wholesale dealer of cigarettes bought from another wholesale dealer.

NRS 370.3735         Certain sales at wholesale exempted.

NRS 370.374           Meeting lawful price of competitor.

NRS 370.376           Contract in violation of provisions is void.

NRS 370.378           Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

NRS 370.379           Suspension or revocation of license; reinstatement of license. [Repealed.]

 

Penalties and Enforcement

NRS 370.380           Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

NRS 370.382           Unlawful fraudulent acts; penalty.

NRS 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.

NRS 370.390           Penalty for violation of NRS 370.090 to 370.315, inclusive.

NRS 370.395           Penalty for violation of NRS 370.321, 370.323 or 370.327.

NRS 370.400           Penalty for violation of NRS 370.350 or 370.360.

NRS 370.405           Unlawful sale or possession of contraband tobacco products; penalties.

NRS 370.410           Penalty for exporting, importing or possessing contraband tobacco products.

NRS 370.413           Authority to search for evidence of violation.

NRS 370.415           Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines.

NRS 370.419           Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.

NRS 370.425           Civil penalties for certain violations; penalty for late payment of tax. [Replaced in revision by NRS 370.523.]

NRS 370.430           Penalty for exportation of unstamped cigarettes to unauthorized persons.

OTHER TOBACCO PRODUCTS

NRS 370.440           Definitions.

NRS 370.445           Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty. [Repealed.]

NRS 370.447           Required inventory for wholesale dealer.

NRS 370.450           Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty. [Effective through December 31, 2019.]

NRS 370.450           Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective January 1, 2020.]

NRS 370.460           Unlawful to sell products on which tax is not paid.

NRS 370.465           Monthly reports of dealers: Contents; accompaniment by tax owed; penalties. [Effective through December 31, 2019.]

NRS 370.465           Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. [Effective January 1, 2020.]

NRS 370.470           Invoices for certain products required.

NRS 370.480           Records required of retail and wholesale dealers; period for retention.

NRS 370.490           Allowance of credits.

NRS 370.500           Remittance of tax; credit to State General Fund.

NRS 370.501           Imposition and collection of tax by governing body of Indian reservation or colony.

NRS 370.503           Allowance of refund for certain taxes paid.

OVERPAYMENTS AND REFUNDS OF TAXES

NRS 370.504           Certification of excess amount collected; credit and refund.

NRS 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.

NRS 370.5042         Interest on overpayments; disallowance of interest.

NRS 370.5043         Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 370.5044         Action for refund: Period for commencement; venue; waiver.

NRS 370.5045         Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 370.5046         Allowance of interest in judgment for amount illegally collected.

NRS 370.5047         Standing to recover.

NRS 370.5048         Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 370.5049         Cancellation of illegal determination.

MISCELLANEOUS PROVISIONS

NRS 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.

NRS 370.510           Regulations of Department.

NRS 370.515           Restriction on collection by Department of tax for products sold on Indian reservation or colony.

NRS 370.520           Indian rights unabridged.

NRS 370.521           Sale and distribution of cigarettes, cigarette paper and other tobacco products to minor prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty. [Effective January 1, 2020.]

NRS 370.523           Civil penalties for certain violations; penalty for late payment of tax.

NRS 370.525           Civil action for injunctive relief.

NRS 370.530           Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

LICENSES

NRS 370.531           Definitions.

NRS 370.533           “Cigarette” defined.

NRS 370.535           “Cigarette rolling machine” defined.

NRS 370.537           “Cigarette vending machine operator” defined.

NRS 370.539           “Commission” defined.

NRS 370.541           “Consumer” defined.

NRS 370.543           “License” defined.

NRS 370.545           “Licensee” defined.

NRS 370.547           “Logistics company” defined.

NRS 370.549           “Manufacturer” defined.

NRS 370.551           “Other tobacco product” defined.

NRS 370.553           “Place of business” defined.

NRS 370.555           “Sale” and “to sell” defined.

NRS 370.557           “Stamp” defined.

NRS 370.559           “Tobacco retail dealer” defined.

NRS 370.561           “Warehouse or distribution center” defined.

NRS 370.563           “Wholesale dealer of cigarettes” defined.

NRS 370.565           “Wholesale dealer of other tobacco products” defined.

NRS 370.567           Required licensing.

NRS 370.569           Exemptions from licensing requirements.

NRS 370.571           Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

NRS 370.573           Restrictions on issuance, maintenance and renewal of licenses.

NRS 370.575           Application for license.

NRS 370.577           Issuance of license to certain applicants without payment of fees.

NRS 370.579           Contents of license.

NRS 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.

NRS 370.583           Signing, posting and transfer of license.

NRS 370.585           Scope of license.

NRS 370.587           Period of validity of license; renewal; fees.

NRS 370.589           Wholesale dealers: Bond or other security.

NRS 370.591           Counties, cities and towns may require business licenses.

NRS 370.593           Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.

NRS 370.595           Suspension or revocation of license; civil penalties; powers and duties of Department.

NRS 370.597           Procedure for suspension and revocation of license; regulations.

SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

NRS 370.600           Legislative findings.

NRS 370.605           Definitions.

NRS 370.610           “Brand family” defined.

NRS 370.615           “Cigarette” defined.

NRS 370.620           “Directory” defined.

NRS 370.625           “Distributor” defined.

NRS 370.630           “Manufacturer of tobacco products” defined.

NRS 370.635           “Master Settlement Agreement” defined.

NRS 370.640           “Nonparticipating manufacturer” defined.

NRS 370.645           “Participating manufacturer” defined.

NRS 370.650           “Qualified escrow fund” defined.

NRS 370.655           “Stamp” defined.

NRS 370.660           “Units sold” defined.

NRS 370.663           Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.

NRS 370.665           Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

NRS 370.670           Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.

NRS 370.675           Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.

NRS 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.

NRS 370.680           Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

NRS 370.682           Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.

NRS 370.683           Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.

NRS 370.684           Liability of importer for required escrow deposit and certain reports.

NRS 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.

NRS 370.690           Adoption of certain regulations by Department.

NRS 370.692           Account for Tobacco Enforcement: Creation; administration; use.

NRS 370.693           Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

NRS 370.695           Unlawful acts; penalties; violation constitutes deceptive trade practice.

NRS 370.696           Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.

NRS 370.697           Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.

NRS 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.

NRS 370.700           Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

NRS 370.705           Controlling provisions; invalidity and severability.

_________

_________

 

GENERAL PROVISIONS

      NRS 370.001  Definitions.  [Replaced in revision by NRS 370.007.]

 

      NRS 370.002  Definitions.  As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 370.004 and 370.006 have the meanings ascribed to them in those sections.

      (Added to NRS by 2019, 613)

      NRS 370.003  “Alternative nicotine product” defined.  [Replaced in revision by NRS 370.008.]

 

      NRS 370.004  “Knowingly” defined.  “Knowingly” means actual knowledge that the facts exist which constitute an act or omission, or such knowledge as an ordinarily prudent person would possess using reasonable care and diligence.

      (Added to NRS by 2019, 613)

      NRS 370.005  “Basic cost of cigarettes” defined.  [Replaced in revision by NRS 370.009.]

 

      NRS 370.006  “Negligently” defined.  “Negligently” means a want of such attention to the nature or probable consequences of an act or omission as an ordinarily prudent person usually exercises in his or her own business.

      (Added to NRS by 2019, 613)

CIGARETTES

General Provisions

      NRS 370.007  Definitions.  As used in NRS 370.007 to 370.430, inclusive, and 370.505 to 370.530, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.008 to 370.055, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 1977, 782; A 1983, 708; 1989, 1517; 1999, 1667; 2005, 1192; 2007, 2057; 2013, 2654; 2015, 2496, 2957; 2019, 3589) — (Substituted in revision for NRS 370.001)

      NRS 370.008  “Alternative nicotine product” defined.  “Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include:

      1.  A vapor product;

      2.  A product made or derived from tobacco; or

      3.  Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

      (Added to NRS by 2015, 2495) — (Substituted in revision for NRS 370.003)

      NRS 370.009  “Basic cost of cigarettes” defined.  “Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.

      (Added to NRS by 1989, 1514; A 1993, 2473) — (Substituted in revision for NRS 370.005)

      NRS 370.010  “Cigarette” defined.  “Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.

      [Part 1:192:1947; A 1951, 124] — (NRS A 1977, 782; 1989, 1517)

      NRS 370.013  “Cigarette package” defined.  “Cigarette package” means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes.

      (Added to NRS by 2005, 1185)

      NRS 370.014  “Cigarette rolling machine” defined.

      1.  “Cigarette rolling machine” means any machine that:

      (a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes;

      (b) Is designed to automatically or mechanically produce, roll, fill, dispense or otherwise manufacture cigarettes;

      (c) Is of a commercial grade or otherwise designed or suitable for commercial use; and

      (d) Is designed to be powered or operated by a primary source of power other than human power.

      2.  The term does not include any handheld or manually operated machine or device if the machine or device is:

      (a) Used to make cigarettes for the personal consumption of the owner of the machine or device; or

      (b) Held by a retail establishment solely for sale to a consumer for the purpose of making cigarettes off the premises of the retail establishment and for personal consumption.

      (Added to NRS by 2015, 2957)

      NRS 370.015  “Cigarette vending machine operator” defined.  “Cigarette vending machine operator” means any retail dealer licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada.

      (Added to NRS by 1965, 1245; A 1977, 782; 2005, 1192)

      NRS 370.020  “Consumer” defined.  “Consumer” means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.

      [Part 1:192:1947; A 1951, 124] — (NRS A 1973, 1006; 1977, 782)

      NRS 370.025  “Contraband tobacco products” defined.  “Contraband tobacco products” means any:

      1.  Counterfeit cigarettes;

      2.  Other counterfeit tobacco product;

      3.  Cigarettes or “roll-your-own” tobacco offered for sale in this State by a manufacturer, or cigarettes or “roll-your-own” tobacco of a brand family or style, that is not listed in the directory created pursuant to NRS 370.675;

      4.  Cigarettes bearing a tribal stamp issued by the Department which are sold or offered for sale at a retail location that is not located on qualified tribal land; or

      5.  Cigarettes or other tobacco product:

      (a) Exported from or imported into this State, or mailed, shipped, delivered, sold, exchanged, transported, distributed or held for distribution within the borders of this State by any person in violation of any of the provisions of this chapter;

      (b) In any way held in the possession or constructive possession of any person not authorized under this chapter to possess or constructively possess the cigarettes or other tobacco product; or

      (c) Being offered for sale in any form other than in an unopened package in violation of subsection 1 of NRS 202.2493.

      (Added to NRS by 1973, 1005; A 1977, 782; 2005, 1192; 2007, 2057; 2013, 2654; 2019, 469)

      NRS 370.027  “Cost to the wholesale dealer” defined.  “Cost to the wholesale dealer” means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter.

      (Added to NRS by 1989, 1514; A 1993, 2473)

      NRS 370.0275  “Counterfeit cigarettes” defined.  “Counterfeit cigarettes” means any cigarettes or cigarette packages:

      1.  Bearing false manufacturing labels;

      2.  Bearing counterfeit stamps; or

      3.  Meeting any combination of the descriptions contained in subsections 1 and 2.

      (Added to NRS by 2005, 1185)

      NRS 370.028  “Counterfeit stamp” defined.  “Counterfeit stamp” means any stamp that:

      1.  Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or

      2.  Was not sold by the Department or its agents or pursuant to the laws of any other state governing the taxation of cigarettes.

      (Added to NRS by 2005, 1185)

      NRS 370.0285  “Delivery sale” defined.

      1.  “Delivery sale” means any sale of cigarettes, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:

      (a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or

      (b) The cigarettes are delivered by mail or the use of another delivery service.

      2.  For the purpose of this section, any sale of cigarettes to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.

      (Added to NRS by 2005, 1185)

      NRS 370.029  “Delivery service” defined.  “Delivery service” means any person engaged in the commercial delivery of letters, packages or other containers.

      (Added to NRS by 2005, 1185)

      NRS 370.0295  “Importer” defined.  “Importer” means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale.

      (Added to NRS by 2013, 2653)

      NRS 370.0305  “License” defined.  “License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder to conduct business as a manufacturer, a wholesale dealer or a tobacco retail dealer.

      (Added to NRS by 2005, 1185; A 2019, 623)

      NRS 370.031  “Licensee” defined.  “Licensee” means the holder of a license.

      (Added to NRS by 2005, 1185)

      NRS 370.0315  “Manufacturer” defined.

      1.  “Manufacturer” means any person who:

      (a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;

      (b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or

      (c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.

      2.  The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using “roll-your-own” tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.

      (Added to NRS by 2005, 1185; A 2015, 2957)

      NRS370.0317  “Other counterfeit tobacco product” defined.  “Other counterfeit tobacco product” means any other tobacco product or tobacco product package bearing a false manufacturing label.

      (Added to NRS by 2007, 2056)

      NRS370.0318  “Other tobacco product” defined. [Effective through December 31, 2019.]  “Other tobacco product” means any tobacco of any description or any product made from tobacco, other than cigarettes, alternative nicotine products and vapor products.

      (Added to NRS by 2007, 2056; A 2015, 2496)

      NRS370.0318  “Other tobacco product” defined. [Effective January 1, 2020.]  “Other tobacco product” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.

      (Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590, effective January 1, 2020)

      NRS 370.032  “Place of business” defined.  “Place of business” means, for a person engaged in business as:

      1.  A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or

      2.  A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold to a consumer.

      (Added to NRS by 2005, 1185)

      NRS 370.0325  “Qualified tribal land” defined.  “Qualified tribal land” means any real property:

      1.  For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and

      2.  Over which an Indian tribe exercises governmental power.

      (Added to NRS by 2013, 2653)

      NRS 370.033  “Retail dealer” defined.  “Retail dealer” means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State.

      (Added to NRS by 1973, 1005; A 1977, 783; 2005, 1192)

      NRS 370.035  “Sale” and “to sell” defined.  “Sale” or “to sell” includes any of the following, except when performed by a licensed logistics company or by the operator of a licensed warehouse or distribution center:

      1.  To exchange, barter, possess or traffic in;

      2.  To solicit or receive an order for;

      3.  To keep or expose for sale;

      4.  To deliver for value;

      5.  To peddle;

      6.  To possess with intent to sell;

      7.  To transfer to anyone for sale or resale;

      8.  To possess or transport in contravention of the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive;

      9.  To traffic in for any consideration, promised or obtained directly or indirectly; or

      10.  To procure or allow to be procured for any reason.

      (Added to NRS by 1965, 1245; A 1977, 783; 1983, 708; 2019, 623)

      NRS 370.037  “Sale at wholesale” defined.  “Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer’s business, to a retail dealer for the purpose of resale.

      (Added to NRS by 1989, 1514)

      NRS 370.042  “Secretary” defined.  “Secretary” means the Secretary of the United States Department of the Treasury.

      (Added to NRS by 2005, 1185)

      NRS 370.048  “Stamp” defined.  “Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to NRS 370.0751 and 370.165.

      (Added to NRS by 2005, 1186)

      NRS370.052  “Tobacco product package” defined.  “Tobacco product package” means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers.

      (Added to NRS by 2007, 2056)

      NRS 370.054  “Vapor product” defined. [Effective through December 31, 2019.]  “Vapor product”:

      1.  Means any noncombustible product containing nicotine that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine in a solution or other form.

      2.  Includes, without limitation:

      (a) An electronic cigarette, cigar, cigarillo or pipe or a similar product or device; and

      (b) A vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo or pipe or a similar product or device.

      3.  Does not include any product regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

      (Added to NRS by 2015, 2496)

      NRS 370.054  “Vapor product” defined. [Effective January 1, 2020, through June 30, 2020.]  “Vapor product”:

      1.  Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.

      2.  Includes, without limitation:

      (a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and

      (b) The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “component” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.

      3.  Does not include any product:

      (a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

      (b) Subject to the excise tax on marijuana or marijuana products pursuant to NRS 372A.200 to 372A.380, inclusive.

      (c) Purchased by a person who holds a current, valid registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS.

      (Added to NRS by 2015, 2496; A 2019, 3590, effective January 1, 2020)

      NRS 370.054  “Vapor product” defined. [Effective July 1, 2020.]  “Vapor product”:

      1.  Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.

      2.  Includes, without limitation:

      (a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and

      (b) The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “component” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.

      3.  Does not include any product:

      (a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

      (b) Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200 to 372A.380, inclusive.

      (c) Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678B of NRS.

      (Added to NRS by 2015, 2496; A 2019, 3590, effective July 1, 2020)

      NRS 370.055  “Wholesale dealer” defined.  “Wholesale dealer” means:

      1.  Any person located within the borders of this State who:

      (a) Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or

      (b) Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of resale to anyone other than a consumer.

      2.  Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.

      3.  Any person located outside of the borders of this State, who sells stamped cigarettes to licensed retail dealers or other wholesale dealers in this State.

      (Added to NRS by 1965, 1245; A 1977, 783; 1989, 1517; 2005, 1192; 2019, 623)

      NRS 370.070  Applicability.  The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:

      1.  Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;

      2.  A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and

      3.  A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:

      (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and

      (b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).

      [17:192:1947; 1943 NCL § 6528.17] + [5:178:1953] — (NRS A 1983, 709; 1999, 1667; 2001, 2135; 2013, 2654; 2015, 2957)

      NRS 370.073  Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.  Each manufacturer, wholesale dealer and retail dealer shall:

      1.  For the purpose of receiving any notification from the Department pursuant to this chapter, maintain with the Department:

      (a) A permanent mailing address; and

      (b) An electronic mail address.

      2.  Provide written notice to the Department of any change in the information specified in subsection 1 not later than 10 days after the change.

      (Added to NRS by 2013, 2653; A 2019, 624)

      NRS 370.0751  Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

      1.  The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony.

      2.  If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.

      (Added to NRS by 1977, 782)

      NRS 370.077  Cigarette taxes are direct taxes upon consumer.  All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.

      (Added to NRS by 1977, 782)

Tax; Administration

      NRS 370.080  Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.085  Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.090  Inventory required for wholesale dealer.  Each person licensed as a wholesale dealer shall keep on hand at all times cigarettes of a wholesale value of at least $10,000.

      [Part 4:192:1947; 1943 NCL § 6528.04] — (NRS A 1973, 1006; 1977, 784; 1991, 2280; 2019, 624)

      NRS 370.095  Restrictions on issuance, maintenance and renewal of licenses.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.100  Application for license.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.110  Issuance of wholesale dealer’s license to certain applicants without payment of fees.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.120  Contents of license.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.130  Signing, posting and transfer of license.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.140  Scope of license; prohibited sales and purchases.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.150  Licenses: Period of validity; renewal; fees.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.155  Wholesale dealers: Bond or other security.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.160  Counties, cities and towns may require business licenses.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.165  Levy, rate and collection of tax.  There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate of 90 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or other approved evidence of payment to each package, packet or container in which cigarettes are sold. The tax must be precollected by the wholesale or retail dealer, and must be recovered from the consumer by adding the amount of the tax to the selling price. Each person who sells cigarettes at retail shall prominently display on the premises a notice that the tax is included in the selling price and is payable under the provisions of this chapter.

      (Added to NRS by 1977, 782; A 1985, 470; 1987, 1789; 1989, 2185, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)

      NRS 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.

      1.  Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell any cigarettes in this state unless there is affixed to each of the cigarette packages a Nevada cigarette revenue stamp which is issued by the Department and affixed by a metered stamping machine approved by and registered with the Department or any other method approved by the Department, and which is for the amount of the tax on all of the cigarettes contained in the cigarette package.

      2.  Each cigarette package sold on qualified tribal land or by an Indian tribe or a member of a tribe for which the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued by the Department.

      [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] — (NRS A 1959, 116; 1961, 675; 1969, 1131; 1975, 1715; 1983, 709; 1985, 470; 2013, 2656)

      NRS 370.175  Unstamped cigarettes: Restriction on possession.

      1.  Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package.

      2.  Subsection 1 does not apply to:

      (a) Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295; or

      (b) A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.

      (Added to NRS by 2005, 1186; A 2019, 624)

      NRS 370.180  Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

      1.  The Department shall:

      (a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and

      (b) From time to time, have as many revenue stamps printed as may be required.

      2.  Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.

      3.  The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.

      [3:192:1947; A 1951, 124] + [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124] — (NRS A 1971, 1165; 1975, 1715; 2001, 2135)

      NRS 370.190  Sale of revenue stamps by Department; payment for revenue stamps; regulations.

      1.  The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale.

      2.  Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time.

      3.  The Department may provide by regulation for:

      (a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”

      (b) Any requirements for the purchase of stamps.

      [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124] + [10.1:192:1947; added 1951, 124] — (NRS A 1971, 1165; 1975, 1715; 1977, 785; 1983, 320; 1989, 2185; 2013, 2656; 2019, 624)

      NRS 370.193  Department to fix maximum amount of revenue stamps upon application by wholesale dealer.  A wholesale dealer may apply to the Department to fix the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to NRS 370.589, the Department shall fix an amount for the wholesale dealer.

      (Added to NRS by 1989, 2184; A 2019, 625)

      NRS 370.195  Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.

      1.  The amount owing for revenue stamps for which payment was deferred in any calendar month is due on or before the 25th day of the following calendar month. Payment must be made by a remittance payable to the Department.

      2.  Upon request of the wholesale dealer for good cause shown, the Department may grant an extension of the due date of any deferred payment for a period not exceeding 5 days.

      3.  The Department may suspend without prior notice the privilege to defer payment for the purchase of revenue stamps or may reduce the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time if:

      (a) The wholesale dealer fails to pay for stamps at the times required by subsection 1;

      (b) The bond or bonds required pursuant to NRS 370.589 are cancelled or become void, impaired or unenforceable for any reason; or

      (c) The Department determines that any deferred payments are in jeopardy of not being paid.

      (Added to NRS by 1989, 2184; A 2019, 625)

      NRS 370.200  Sale of cigarette revenue stamps by sheriff and city officers.

      1.  The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.

      2.  The sheriff and city officers shall:

      (a) Serve as such agent without additional compensation; and

      (b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.

      [Part 10:192:1947; A 1951, 124] — (NRS A 1957, 230; 1965, 301; 1971, 1166; 1975, 1716)

      NRS 370.210  Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

      1.  A wholesale dealer located within the borders of this State shall affix stamps to all applicable cigarette packages within 20 days after receipt. A wholesale dealer may set aside, without affixing stamps, only that part of the stock of the wholesale dealer that is identified for sale or distribution outside of the borders of this State. A wholesale dealer must identify any stock to be set aside pursuant to this subsection within 20 days after the receipt of that stock.

      2.  A wholesale dealer may affix stamps only to cigarette packages that the wholesale dealer has received directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713.

      3.  If a wholesale dealer maintains stocks of unstamped cigarette packages as authorized pursuant to subsection 1, those unstamped cigarette packages must be stored separately from stamped cigarette packages and must not be transferred by the wholesale dealer to another facility of the wholesale dealer within the borders of this State or to any other person within the borders of this State.

      4.  A person shall not affix stamps to any cigarette packages except upon the premises described in the license of a wholesale dealer or upon other premises where authorized by regulation.

      [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] — (NRS A 1973, 1006; 1977, 786; 1993, 2473; 2005, 1194; 2019, 625)

      NRS 370.220  Allowance of discounts for services rendered by dealers.  In the sale of any cigarette revenue stamps to a licensed cigarette dealer, the Department and its agents shall allow the purchaser a discount of 0.25 percent against the amount of excise tax otherwise due for the services rendered in affixing cigarette revenue stamps to the cigarette packages.

      [12:192:1947; A 1949, 598; 1951, 124; 1955, 360] — (NRS A 1961, 676; 1971, 1166; 1975, 1716; 1977, 786; 1983, 320; 1991, 2293; 2003, 20th Special Session, 19; 2008, 25th Special Session, 19; 2009, 2097; 2019, 625)

      NRS 370.230  Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.  Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department shall be destroyed. The written authorization of the State Board of Examiners shall set forth the number, denomination and face value of the stamps.

      [18.1:192:1947; added 1951, 124] — (NRS A 1971, 1166; 1975, 1716)

      NRS 370.235  Periodic reporting requirements for manufacturers and wholesale dealers.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 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.

      1.  On or before the 25th day of each month, each wholesale dealer who is authorized to purchase and affix cigarette stamps shall report to the Department, with respect to the immediately preceding calendar month:

      (a) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State on hand at the start of business on the first day of the month;

      (b) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the start of business on the first day of the month;

      (c) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution outside or within the borders of this State on hand at the start of business on the first day of the month;

      (d) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State that were received by the wholesale dealer from another licensed wholesale dealer during the month, and the name and address of each licensed wholesale dealer from whom those products were received;

      (e) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State that were received by the wholesale dealer from another person during the month, and the name and address of each person from whom those products were received;

      (f) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State that were received by the wholesale dealer from a manufacturer during the month, and the name and address of each manufacturer from whom those products were received;

      (g) If the wholesale dealer does not have a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer held with the intent for sale or distribution within the borders of this State that were received by the wholesale dealer during the month;

      (h) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped during the month to:

             (1) Another wholesale dealer of cigarettes located within or outside of the borders of this State; or

             (2) A tobacco retail dealer located within or outside of the borders of this State,

Ê and the name and address of each person to whom those products were distributed or shipped;

      (i) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with the stamp of another state affixed to it and in unstamped packages in the possession or control of the wholesale dealer that were distributed or shipped outside the borders of this State during the month;

      (j) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the month, and the name and address of each person to whom those products were distributed or shipped;

      (k) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with a Nevada stamp affixed to it, with the stamp of any other state affixed to it and in unstamped packages that were returned to a manufacturer or another wholesale dealer during the month;

      (l) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the close of business on the last day of the month;

      (m) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for distribution within the borders of this State on hand at the close of business on the last day of the month;

      (n) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State on hand at the close of business on the last day of the month;

      (o) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package on hand at the start of business on the first day of the month;

      (p) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package purchased or received during the month;

      (q) The quantity and roll numbers for each type of Nevada stamp affixed during the month;

      (r) The quantity and roll numbers for each type of Nevada stamp damaged or otherwise considered unusable during the month; and

      (s) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package and is on hand at the close of business on the last day of the month.

      2.  Each report required by subsection 1 must be:

      (a) Submitted on forms provided by or in a format approved by the Department; and

      (b) Provided separately for each facility operated by the wholesale dealer.

      3.  In each report required by this section, the information required must be itemized so as to disclose clearly the brand family of cigarettes to which the report applies.

      4.  The wholesale dealer:

      (a) May be allowed 5 additional days to file the report, if the wholesale dealer makes prior written application to the Department and the Department finds good cause for extension.

      (b) Shall, upon discovery of any error in the report filed with the Department, promptly notify the Department and file an amended report that corrects the error.

      5.  If, during the preceding month, the wholesale dealer affixed cigarette stamps upon cigarette packages imported into the United States, the wholesale dealer shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.

      6.  The Department may require a wholesale dealer to report information in addition to the reporting requirements established by this section if the Department determines that additional information will assist the Department in enforcing the provisions of this chapter.

      [Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15] — (NRS A 1971, 1166; 1975, 1716; 1977, 786; 1991, 2280; 2001, 2136; 2019, 626)

      NRS 370.250  Suspension or revocation of license: Grounds; powers and duties of Department.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.253  Procedure for suspension and revocation of license; regulations.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.255  Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

      1.  Each:

      (a) Wholesale dealer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesale dealer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

      (b) Retail dealer shall maintain copies of invoices or equivalent documentation for every transaction in which the retail dealer receives or purchases cigarettes at each of its facilities. The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and the quantity of each brand and style of the cigarettes received in the transaction.

      (c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

      2.  The records required by this section must be preserved on the premises described in the license of the manufacturer, wholesale dealer or retail dealer in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the Department. With the permission of the Department, manufacturers, wholesale dealers and retail dealers with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.

      3.  The records required by this section must be retained for not less than 5 years after the date of the transaction unless the Department authorizes, in writing, their earlier removal or destruction.

      (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 786; 1993, 2473; 2005, 1195; 2017, 998)

      NRS 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.

      1.  Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by this chapter or chapter 370A of NRS.

      2.  The Department, the Nevada Tax Commission and the Attorney General may share the records and reports required by this chapter or chapter 370A of NRS:

      (a) With law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities for the purposes of enforcing the provisions of this chapter or chapter 370A of NRS or corresponding provisions of federal law or the laws of other states, Indian tribes or nations.

      (b) With a court, an arbitrator or any data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

      (c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

      3.  Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is confidential. The Department, the Nevada Tax Commission and the Attorney General:

      (a) Shall not disclose any such data; and

      (b) May not be required to produce any such data for inspection by any person or governmental entity or for use in any action or proceeding.

      4.  The Department may audit the records and investigate the facilities of each licensee or applicant for a license to determine whether the manufacturer, wholesale dealer or retail dealer, as applicable, has complied with the provisions of this chapter and chapter 370A of NRS.

      5.  As used in this section, “Master Settlement Agreement” has the meaning ascribed to it in NRS 370.635.

      (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 787; 1983, 709; 2005, 1196; 2011, 933; 2013, 2658; 2017, 999)

      NRS 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.

      1.  All taxes and license fees imposed by the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, less any refunds granted as provided by law, must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall:

      (a) As compensation to the State for the costs of collecting the taxes, transmit each month the sum the Legislature specifies from the remittances made to it pursuant to subsection 1 during the preceding month to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program.

      (b) From the remittances of taxes made to it pursuant to subsection 1 during the preceding month, less the amount transmitted pursuant to paragraph (a), transmit each month the portion of the tax which is equivalent to 85 mills per cigarette to the State Treasurer for deposit to the credit of the Account for the Tax on Cigarettes in the State General Fund.

      (c) Transmit the balance of the payments of taxes each month to the State Treasurer for deposit in the Local Government Tax Distribution Account created by NRS 360.660.

      (d) Report to the State Controller monthly the amount of collections of taxes and license fees.

      3.  The money deposited pursuant to paragraph (c) of subsection 2 in the Local Government Tax Distribution Account is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations and must be credited to the respective accounts of Carson City and each county.

      4.  All license fees remitted to the Department pursuant to subsection 1 must be deposited with the State Treasurer for credit to the Department and used by the Department to administer and enforce the provisions of this chapter.

      [Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15] — (NRS A 1961, 675; 1965, 1222; 1967, 1372; 1969, 234, 334, 1131; 1971, 1166, 2087; 1975, 1717; 1981, 257, 286, 302; 1983, 390, 709, 1949; 1985, 471, 1618; 1987, 1790; 1989, 312, 1921, 2185, 2189, 2191; 1991, 287; 1997, 3287; 1999, 17; 2003, 20th Special Session, 169; 2015, 2902; 2019, 628, 3299)

      NRS 370.270  Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

      1.  Each retail dealer shall, not later than 5 calendar days after the retail dealer takes possession of a package of cigarettes, see that the package has the Nevada cigarette stamp properly affixed.

      2.  Every cigarette vending machine operator placing cigarettes in his or her coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing them in the machine see that each package has the Nevada cigarette stamp properly affixed.

      3.  No unstamped packages of cigarettes may lawfully be accepted or held in the possession of any person, except as authorized by law or regulation. For the purposes of this subsection, “held in possession” means:

      (a) In the actual possession of the person; or

      (b) In the constructive possession of the person when cigarettes are being transported or held for the person or for his or her designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being transported or held.

      4.  Any cigarettes found in the possession of any person except a person authorized by law or regulation to possess them, which do not bear such identifying marks as are necessary to ascertain the origin of the cigarettes and numbering in a legible manner on the Nevada excise tax stamp, must be seized by the Department or any of its agents, and caused to be stamped by a licensed wholesale dealer, or confiscated and sold by the Department or its agents to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records. If there is no bidder, or in the opinion of the Department the quantity of the cigarettes is insufficient, or for any other reason such disposition would be impractical, the cigarettes must be destroyed or disposed of as the Department may see fit. The proceeds of all sales must be classed as revenues derived under the provisions of NRS 370.007 to 370.430, inclusive.

      5.  Any cigarette vending machine in which unstamped cigarettes are found may be so seized and sold to the highest bidder.

      [9.1:192:1947; added 1951, 124] + [13:192:1947; A 1951, 124; 1955, 17] — (NRS A 1965, 1246; 1971, 1168; 1973, 1007; 1975, 1718; 1977, 787; 1983, 711; 2019, 629)

      NRS 370.280  Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.

      1.  Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, upon cigarettes that are sold to:

      (a) The United States Government for Army, Air Force, Navy or Marine Corps purposes and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for Army, Air Force, Navy or Marine Corps purposes;

      (b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;

      (c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the cigarette tax imposed under this chapter; or

      (d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the cigarette tax imposed under this chapter.

      2.  Upon proof satisfactory to the Department, refunds shall be allowed to wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon cigarettes destroyed because the cigarettes had become stale or damaged. Applications for refunds shall be submitted in an amount of not less than $15 and shall be accompanied by an affidavit of the applicant setting forth:

      (a) The number of packages of cigarettes destroyed for which refund is claimed;

      (b) The date or dates on which the wholesale dealer:

             (1) Destroyed the cigarettes; or

             (2) Sent the cigarettes to be destroyed;

      (c) That the cigarettes had become stale or damaged; and

      (d) Other information which the Department may require.

      3.  Upon proof satisfactory to the Department, refunds may be allowed to licensed wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon:

      (a) The balance of unused stamps on the descending register of a cigarette meter machine destroyed by fire, if the cigarette meter counting positions can be determined by the manufacturer of the meter stamping machine;

      (b) Cigarettes which were stamped on their carton covers because of stamping machine failure to open the carton and stamp the cigarette packs; or

      (c) Cigarettes which were not stamped but were registered on the machine as being stamped because of failure of the meter counters.

      4.  A wholesale dealer who ceases operations in this State shall return the balance of all unused tribal stamps to the Department not later than 10 days after the wholesale dealer ceases operations in this State.

      5.  Any refund shall be paid as other claims against the State are paid.

      [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1959, 371; 1960, 1; 1965, 301; 1973, 1008; 1975, 1719; 1977, 788; 2019, 629)

      NRS 370.290  Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

      1.  A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.

      2.  No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps.

      3.  Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.

      4.  Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.

      5.  If a wholesale dealer knowingly or negligently fails to comply with the requirements of this section, the Department may:

      (a) Impose a civil penalty pursuant to NRS 370.523;

      (b) Suspend or revoke its license or permit, as provided in NRS 370.595; or

      (c) Take any combination of the action authorized by paragraphs (a) and (b).

      [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1973, 1009; 1975, 1720; 2019, 630)

      NRS 370.295  Transportation of cigarettes: Invoices to accompany shipment.  Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for such cigarettes, which shall show the true name and address of the consignor or seller, the true name of the consignee or purchaser and the quantity and brands of the cigarettes so transported.

      (Added to NRS by 1973, 1005)

      NRS 370.301  Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

      1.  If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.

      2.  If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported are subject to seizure and sale under the provisions of NRS 370.270.

      3.  Transportation of cigarettes through this State from a point outside this State to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his or her possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.

      4.  In any case where the Department, its duly authorized agent or any peace officer of the State has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this chapter, the Department, agent or peace officer may stop the vehicle and inspect it for contraband cigarettes.

      (Added to NRS by 1973, 1005; A 1975, 1720; 2005, 1196)

      NRS 370.310  Sale or distribution of tax-free cigarettes by vending machine prohibited.  No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine.

      [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1973, 1009)

      NRS 370.315  Sale of cigarettes in various packages.  A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in this state.

      (Added to NRS by 1989, 2183)

      NRS 370.321  Licensing and duties of person who accepts order for delivery sale.

      1.  A person shall not accept an order for a delivery sale unless the person first obtains a license as a retail dealer.

      2.  A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 370A, 372 and 374 of NRS, and all other laws of this State generally applicable to sales of cigarettes that occur entirely within this State.

      (Added to NRS by 2005, 1188)

      NRS 370.323  Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.

      1.  A person shall not cause the mailing or shipment of cigarettes in connection with an order for a delivery sale unless the person accepting the order first:

      (a) Obtains from the prospective purchaser a certification which includes:

             (1) Reliable confirmation that the purchaser is at least 18 years of age; and

             (2) A statement signed by the prospective purchaser in writing and under penalty of perjury which:

                   (I) Certifies the prospective purchaser’s address and date of birth;

                   (II) Confirms that the prospective purchaser understands that signing another person’s name to such certification is illegal and that sales of cigarettes to children under 18 years of age are illegal under the laws of this State; and

                   (III) Confirms that the prospective purchaser desires to receive mailings from a tobacco company.

      (b) Makes a good faith effort to verify the information contained in the certification provided by the prospective purchaser pursuant to paragraph (a) against any federal or commercially available database established for that purpose.

      (c) Sends to the prospective purchaser, by electronic mail or other means, a notice which meets the requirements of subsection 2 and requests confirmation that the order for the delivery sale was placed by the prospective purchaser.

      (d) Receives from the prospective purchaser confirmation, pursuant to the request described in paragraph (c), that such person placed the order for the delivery sale.

      (e) Receives payment for the delivery sale from the prospective purchaser by a credit or debit card that has been issued in that purchaser’s name.

      2.  The notice required by paragraph (c) of subsection 1 must include:

      (a) A prominent and clearly legible statement that the sale of cigarettes to children under 18 years of age is illegal;

      (b) A prominent and clearly legible statement that the sale of cigarettes is restricted to persons who provide verifiable proof of age in accordance with this section; and

      (c) A prominent and clearly legible statement that sales of cigarettes are taxable under this chapter, and an explanation of how the tax has been or is to be paid with respect to the delivery sale.

      3.  Persons accepting orders for delivery sales may request that prospective purchasers provide their electronic mail addresses.

      (Added to NRS by 2005, 1188)

      NRS 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.

      1.  Except as otherwise provided in subsection 3, not later than the 10th day of each calendar month, each person who sells, transfers, ships or otherwise delivers cigarettes, roll-your-own tobacco or smokeless tobacco into this State, except a common carrier, shall submit to the Department a report for the immediately preceding calendar month that includes the information required by subsection 2.

      2.  Each report submitted pursuant to subsection 1 must:

      (a) Be on the form prescribed by the Attorney General;

      (b) Include a certification by the person who submits the report that the information provided in the report is complete and accurate;

      (c) Include the total number of cigarettes or amount of roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered by the person in or into this State; and

      (d) Include for each sale, transfer, shipment or other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the following information:

             (1) The quantity of cigarettes, roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered, identified by manufacturer and brand family;

             (2) The invoice date and number;

             (3) The name and address of the person to whom the cigarettes, roll-your-own tobacco or smokeless tobacco were sold, transferred, shipped or otherwise delivered; and

             (4) The name and address of the person who transferred, shipped or otherwise delivered the cigarettes, roll-your-own tobacco or smokeless tobacco.

      3.  Any person who, in the 24 calendar months immediately preceding the date on which a report required by subsection 1 must be submitted, sold, transferred, shipped or otherwise delivered cigarettes, roll-your-own tobacco or smokeless tobacco into this State, other than a common carrier, must submit the report even if the person did not sell, transfer, ship or otherwise deliver cigarettes, roll-your-own tobacco or smokeless tobacco into this State in the calendar month covered by the report.

      4.  A manufacturer or importer shall, upon request, provide to the Attorney General a copy of each report filed by the manufacturer or importer in another state that is similar to the report required by subsection 1.

      5.  Each nonparticipating manufacturer or importer shall:

      (a) Submit to the Attorney General a copy of the federal tax return of the manufacturer or importer and a copy of all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Forms 5210.5, 5220.6 or any subsequent corresponding form, and all adjustments, changes and amendments to such reports not later than 60 days after the close of the quarter in which the return or report is filed; or

      (b) Submit to the United States Department of the Treasury a request or consent pursuant to 26 U.S.C. § 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury and, in the case of a foreign manufacturer or importer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal tax return of the manufacturer or importer not later than 60 days after the close of the quarter in which the return is filed.

      6.  Except as otherwise provided in this subsection, any information received by the Attorney General pursuant to this section is confidential. The Attorney General may share any information received pursuant to this section with the Department, the Nevada Tax Commission, a taxing authority or law enforcement agency of another state or with any other entity authorized by the Attorney General to aggregate such information.

      7.  A copy of each report required by subsection 1 must be retained for not less than 5 years after the date on which the report must be submitted unless the Department, in writing, authorizes the report to be removed or destroyed at an earlier time.

      (Added to NRS by 2005, 1190; A 2017, 1000)

Use Tax

      NRS 370.350  Levy; amount; exemptions.

      1.  Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.

      2.  The amount of the use tax is 90 mills per cigarette.

      3.  The use tax does not apply where:

      (a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.

      (b) Tax exemption is provided for in this chapter.

      [1:178:1953] — (NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)

      NRS 370.360  Payment of tax; reports.  Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.

      [2:178:1953] — (NRS A 1973, 1009; 1975, 1721)

Sale of Cigarettes by Wholesale Dealer

      NRS 370.371  Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

      1.  A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantially by:

      (a) Advertising, offering to sell or selling at wholesale, cigarettes at less than the cost to the wholesale dealer; or

      (b) Offering any rebate or concession in price or giving any rebate or concession in price in connection with the sale of cigarettes.

      2.  A retail dealer shall not engage in predatory pricing with the intent to injure competitors or destroy or lessen competition substantially by:

      (a) Inducing, attempting to induce, procuring or attempting to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer; or

      (b) Inducing, attempting to induce, procuring or attempting to procure any rebate or concession in connection with the purchase of cigarettes.

      3.  A person who violates the provisions of this section shall be punished by a fine of not more than $50 for each offense.

      4.  Evidence of:

      (a) An advertisement, an offer to sell or the sale of cigarettes by a wholesale dealer at less than the cost to the wholesale dealer;

      (b) An offer of a rebate in price, the giving of a rebate in price, an offer of a concession or the giving of a concession in connection with the sale of cigarettes; or

      (c) The inducement, attempt to induce, procurement or attempt to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer,

Ê is prima facie evidence of intent and likelihood to injure competition and to destroy or lessen competition substantially.

      (Added to NRS by 1989, 1514; A 1993, 2473)

      NRS 370.3715  Adoption of regulations by Nevada Tax Commission.  The Commission may adopt regulations for the enforcement of NRS 370.371 to 370.378, inclusive.

      (Added to NRS by 1989, 1515; A 1993, 2474; 2019, 631)

      NRS 370.372  Determination of cost of cigarettes to wholesale dealer.  In determining the cost of cigarettes to a wholesale dealer:

      1.  A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.

      2.  The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.

      (Added to NRS by 1989, 1515; A 1993, 2474)

      NRS 370.3725  Selling price of wholesale dealer in certain circumstances.  In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a concession, the wholesale dealer’s selling price must not be below the cost to the wholesale dealer of the cigarettes included in such transactions and the invoice cost of all other articles, products, commodities and concessions included in the advertisements, offers for sale or sales, whether the cost is paid by the retail dealer, the wholesale dealer or any other person.

      (Added to NRS by 1989, 1515)

      NRS 370.373  Sale by wholesale dealer of cigarettes bought from another wholesale dealer.  A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale.

      (Added to NRS by 1989, 1515; A 1993, 2475)

      NRS 370.3735  Certain sales at wholesale exempted.  The provisions of NRS 370.371 to 370.378, inclusive, do not apply to a sale at wholesale made:

      1.  As an isolated transaction and not in the usual course of business;

      2.  When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

      3.  When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

      4.  When cigarettes are sold upon the final liquidation of a business; or

      5.  When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.

      (Added to NRS by 1989, 1515; A 2019, 631)

      NRS 370.374  Meeting lawful price of competitor.

      1.  A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or her as a wholesale dealer.

      2.  The price of cigarettes advertised, offered for sale or sold under an exception specified in NRS 370.3735 or at a bankruptcy sale is not the price of a competitor for the purposes of this section.

      3.  In the absence of proof of the price of a competitor, the lowest cost to the wholesale dealer determined by a survey of costs that is made in accordance with recognized statistical and cost-accounting practices for a trade area shall be deemed the price of a competitor.

      (Added to NRS by 1989, 1516; A 1993, 2475)

      NRS 370.376  Contract in violation of provisions is void.  A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.378, inclusive, is void and no recovery thereon may be made.

      (Added to NRS by 1989, 1516; A 2019, 631)

      NRS 370.378  Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

      1.  An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provision of NRS 370.371 to 370.378, inclusive. An action may be instituted by any person injured by a violation or threatened violation of NRS 370.371 to 370.378, inclusive, or by the Attorney General upon the request of the Executive Director. If in such an action, a violation or threatened violation is established, the court shall enjoin and restrain, or otherwise prohibit the violation or threatened violation. In such an action it is not necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff, in addition to injunctive relief and costs of the suit, including reasonable attorney’s fees, may recover from the defendant the actual damages sustained by the plaintiff.

      2.  If no injunctive relief is sought or required, any person injured by a violation of the provisions of NRS 370.371 to 370.378, inclusive, may maintain an action for damages and costs, including attorney’s fees, in any court of competent jurisdiction.

      (Added to NRS by 1989, 1516; A 2019, 631)

      NRS 370.379  Suspension or revocation of license; reinstatement of license.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

Penalties and Enforcement

      NRS 370.380  Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

      1.  It is unlawful for a person, with the intent to defraud the State:

      (a) To alter, forge or counterfeit any license or stamp provided for in this chapter;

      (b) To have in his or her possession any forged, counterfeited, spurious or altered license or stamp with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;

      (c) To have in his or her possession one or more cigarette stamps which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;

      (d) To affix to any piece of a package or package of cigarettes a stamp which he or she knows has been removed from any other piece of a package or package of cigarettes; or

      (e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.

      2.  A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      [3.1:192:1947; added 1951, 124] — (NRS A 1965, 1246; 1967, 562; 1971, 1168; 1979, 1467; 1995, 1271; 2005, 1197; 2019, 631)

      NRS 370.382  Unlawful fraudulent acts; penalty.

      1.  It is unlawful for a person, with the intent to defraud the State:

      (a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive, or any regulations adopted for the administration or enforcement of those provisions;

      (b) To refuse to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof;

      (c) To alter, forge or otherwise counterfeit any stamp;

      (d) To sell or possess for the purpose of sale any counterfeit stamp;

      (e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp;

      (f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed;

      (g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or

      (h) To fail to comply with any requirement of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive.

      2.  A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1191; A 2009, 166; 2019, 632)

      NRS 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.

      1.  A wholesale dealer shall not affix a Nevada cigarette revenue stamp upon, and a wholesale dealer or a retail dealer shall not knowingly or negligently accept or possess, a package, carton, packet or other container of cigarettes which:

      (a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;

      (b) Is labeled as “for export only,” “U.S. tax exempt,” “for use outside the U.S.” or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States unless the wholesale dealer or retail dealer is legally authorized to possess tax-exempt cigarettes for the purposes of export;

      (c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);

      (d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754;

      (e) Has been imported into the United States in violation of 19 U.S.C. § 1681a;

      (f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes;

      (g) Violates a federal trademark or copyright law; or

      (h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.

      2.  A person shall not:

      (a) Affix Nevada cigarette revenue stamps on;

      (b) Sell or distribute in this state; or

      (c) Possess in this state with the intent to sell or distribute in this state,

Ê cigarettes manufactured for export outside the United States.

      3.  The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows:

      (a) For the first violation, a penalty of $5,000.

      (b) For each subsequent violation, a penalty of $10,000.

      4.  Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp was placed in violation of subsection 1 or 2.

      5.  As used in this section, “cigarettes manufactured for export outside the United States” means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.

      (Added to NRS by 1999, 1666; A 2001, 2136; 2019, 632)

      NRS 370.390  Penalty for violation of NRS 370.090 to 370.315, inclusive.  Except as otherwise provided in NRS 370.382, any person violating any of the provisions of NRS 370.090 to 370.315, inclusive, or 370.531 to 370.597, inclusive, is guilty of a gross misdemeanor.

      [Part 16:192:1947; 1943 NCL § 6528.16] — (NRS A 1965, 1247; 1967, 563; 1971, 1169; 2005, 1197; 2019, 633)

      NRS 370.395  Penalty for violation of NRS 370.321, 370.323 or 370.327.  A person who:

      1.  Knowingly violates any of the provisions of NRS 370.321, 370.323 or 370.327; or

      2.  Knowingly and falsely submits a certification pursuant to paragraph (a) of subsection 1 of NRS 370.323 in the name of another person,

Ê is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1192; A 2009, 166)

      NRS 370.400  Penalty for violation of NRS 370.350 or 370.360.  Any person who:

      1.  Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360; or

      2.  Knowingly makes any false statement in any such report,

Ê is guilty of a misdemeanor.

      [4:178:1953] — (NRS A 1967, 563; 1989, 1597)

      NRS 370.405  Unlawful sale or possession of contraband tobacco products; penalties.

      1.  It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is prima facie evidence of the purpose to sell those products.

      2.  A person who violates any provision of subsection 1 is guilty of:

      (a) For the first offense involving contraband tobacco products having a value of $25 or more but less than $250, a misdemeanor.

      (b) For each subsequent offense involving contraband tobacco products having a value of $25 or more but less than $250, a category D felony and shall be punished as provided in NRS 193.130.

      (c) For the first offense involving contraband tobacco products having a value of $250 or more, a gross misdemeanor.

      (d) For each subsequent offense involving contraband tobacco products having a value of $250 or more, a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1192; A 2007, 2057)

      NRS 370.410  Penalty for exporting, importing or possessing contraband tobacco products.  Except as otherwise provided in NRS 370.405, any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor.

      (Added to NRS by 1973, 1006; A 2005, 1197; 2007, 2057)

      NRS 370.413  Authority to search for evidence of violation.  In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this State may enter and inspect, without a warrant during normal business hours and with a warrant at any other time:

      1.  The facilities and records of any manufacturer, wholesale dealer or retail dealer; and

      2.  Any other place where they may have reason to believe contraband tobacco products are stored, warehoused or kept for sale.

      (Added to NRS by 1965, 301; A 1975, 1714; 2005, 1193; 2007, 2057)

      NRS 370.415  Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines.

      1.  The Department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and cigarette rolling machines being used in violation of any provision of this chapter that are found or located in the State of Nevada.

      2.  A sheriff or other peace officer who seizes stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall provide written notification of the seizure to the Department not later than 5 working days after the seizure. The notification must include the reason for the seizure.

      3.  After consultation with the Department, the sheriff or other peace officer shall transmit the contraband tobacco products to the Department if:

      (a) The contraband tobacco products consist of cigarettes and:

             (1) Except for revenue stamps being properly affixed as required by this chapter, the cigarettes comply with all state and federal statutes and regulations; and

             (2) The Department approves the transmission of the cigarettes; or

      (b) The contraband tobacco products consist of any other tobacco products and the Department approves the transmission of the other tobacco products.

      4.  Upon the receipt of any:

      (a) Cigarettes pursuant to subsection 3, the Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270; or

      (b) Other tobacco products pursuant to subsection 3, the Department shall:

             (1) Sell the other tobacco products to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records; or

             (2) If there is no bidder, or in the opinion of the Department the quantity of the other tobacco products is insufficient, or for any other reason such disposition would be impractical, destroy or dispose of the other tobacco products as the Department may see fit.

Ê The proceeds of all sales pursuant to this paragraph must be classed as revenues derived under the provisions of NRS 370.440 to 370.503, inclusive.

      5.  The sheriff or other peace officer who seizes any stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall:

      (a) Destroy the stamps, machinery and cigarette rolling machines; and

      (b) If he or she does not transmit the contraband tobacco products to the Department, destroy the contraband tobacco products.

      (Added to NRS by 1973, 1005; A 1975, 1721; 2001, 2137; 2005, 1197; 2007, 2058; 2015, 2958; 2019, 633)

      NRS 370.419  Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.  All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:

      1.  Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;

      2.  Keeps or makes any false or fraudulent record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;

      3.  Refuses to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive; or

      4.  Attempts in any manner to evade or defeat the requirements of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive,

Ê is subject to forfeiture pursuant to NRS 179.1156 to 179.1205, inclusive.

      (Added to NRS by 2005, 1191; A 2009, 167; 2019, 634)

      NRS 370.425  Civil penalties for certain violations; penalty for late payment of tax.  [Replaced in revision by NRS 370.523.]

 

      NRS 370.430  Penalty for exportation of unstamped cigarettes to unauthorized persons.  Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.

      (Added to NRS by 1973, 1006; A 1977, 789)

OTHER TOBACCO PRODUCTS

      NRS 370.440  Definitions.  As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:

      1.  “Alternative nicotine product” has the meaning ascribed to it in NRS 370.008.

      2.  “Other tobacco product” has the meaning ascribed to it in NRS 370.0318.

      3.  “Retail dealer” means any person who is engaged in selling other tobacco products to ultimate consumers.

      4.  “Sale” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of other tobacco products.

      5.  “Ultimate consumer” means a person who purchases one or more other tobacco products for his or her household or personal use and not for resale.

      6.  “Wholesale dealer of other tobacco products” means any person who:

      (a)  Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State;

      (b) Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or

      (c) Manufactures, produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.

      7.  “Wholesale price” means:

      (a) Except as otherwise provided in paragraph (b), the price for which other tobacco products are sold to a wholesale dealer of other tobacco products, valued in money, whether paid in money or otherwise, without any discount or other reduction on account of any of the following:

             (1) Trade discounts, cash discounts, special discounts or deals, cash rebates or any other reduction from the regular sales price;

             (2) The cost of materials used, labor or service cost, interest charged, losses or any other expenses;

             (3) The cost of transportation of the other tobacco products before its purchase by the wholesale dealer of other tobacco products;

             (4) Any services that are a part of the sale, including, without limitation, shipping, freight, warehousing, customer service, advertising or any other service related to the sale; or

             (5) The amount of any tax, not including any excise tax, imposed by the United States upon or with respect to the other tobacco product.

      (b) For other tobacco products sold to a retail dealer or an ultimate consumer by a wholesale dealer of other tobacco products described in paragraph (c) of subsection 6, the established price for which the other tobacco product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.

      (Added to NRS by 1983, 707; A 1991, 655, 2281; 1997, 1504; 2001, 1595; 2013, 160; 2015, 2496; 2019, 635)

      NRS 370.445  Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty.  Repealed. (See chapter 118, Statutes of Nevada 2019, at page 643.)

 

      NRS 370.447  Required inventory for wholesale dealer.  Each person licensed as a wholesale dealer of other tobacco products shall keep on hand at all times other tobacco products of a wholesale value of at least $5,000.

      (Added to NRS by 2019, 621)

      NRS 370.450  Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty. [Effective through December 31, 2019.]

      1.  Except as otherwise provided in subsection 2, there is hereby imposed upon the purchase or possession of other tobacco products by a customer in this State a tax of 30 percent of the wholesale price of those products.

      2.  The provisions of subsection 1 do not apply to those products which are:

      (a) Shipped out of the State for sale and use outside the State;

      (b) Displayed or exhibited at a trade show, convention or other exhibition in this State by a manufacturer or wholesale dealer who is not licensed in this State; or

      (c) Acquired free of charge at a trade show, convention or other exhibition or public event in this State, and which do not have significant value as determined by the Department by regulation.

      3.  This tax must be collected and paid by the wholesale dealer to the Department, in accordance with the provisions of NRS 370.465, after the sale or distribution of the other tobacco products by the wholesale dealer. The wholesale dealer is entitled to retain 0.25 percent of the taxes collected to cover the costs of collecting and administering the taxes if the taxes are paid in accordance with the provisions of NRS 370.465.

      4.  Any wholesale dealer who sells or distributes other tobacco products without paying the tax provided for by this section is guilty of a misdemeanor.

      (Added to NRS by 1983, 707; A 1997, 1504; 2001, 1596; 2003, 20th Special Session, 19; 2007, 911; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2497)

      NRS 370.450  Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective January 1, 2020.]

      1.  Except as otherwise provided in this section, there is hereby imposed upon the receipt, purchase or sale of other tobacco products in this State a tax of 30 percent of the wholesale price of those products.

      2.  The provisions of subsection 1 do not apply to those products which are:

      (a) Displayed or exhibited at a trade show, convention or other exhibition in this State by a manufacturer or wholesale dealer of other tobacco products who is not licensed in this State; or

      (b) Distributed free of charge at a trade show, convention or other exhibition or public event in this State, if the distributor has obtained a license to distribute other tobacco products free of charge for the trade show, convention or other exhibition or public event.

      3.  This tax:

      (a) Is imposed:

             (1) At the time the other tobacco products are first possessed or received by a wholesale dealer of other tobacco products who maintains a place of business in this State for sale or disposition in this State;

             (2) At the time the other tobacco products are sold by a wholesale dealer of other tobacco products who does not maintain a place of business in this State to a retail dealer or ultimate consumer; or

             (3) For other tobacco products manufactured, produced, fabricated, assembled, processed, labeled or finished in this State, at the time the other tobacco products are sold in this State to a wholesale dealer of other tobacco products, retail dealer or ultimate consumer.

      (b) Must be paid by the wholesale dealer of other tobacco products to the Department, in accordance with the provisions of NRS 370.465. The wholesale dealer of other tobacco products is entitled to retain 0.25 percent of the taxes due to cover the costs of collecting and administering the taxes if the taxes are paid in accordance with the provisions of NRS 370.465.

      4.  Any wholesale dealer of other tobacco products who sells or distributes other tobacco products without paying the tax provided for by this section is guilty of a misdemeanor.

      (Added to NRS by 1983, 707; A 1997, 1504; 2001, 1596; 2003, 20th Special Session, 19; 2007, 911; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2497; 2019, 636, effective January 1, 2020)

      NRS 370.460  Unlawful to sell products on which tax is not paid.  It is unlawful for any person to sell or offer to sell other tobacco products on which the tax is not paid as provided for in NRS 370.450.

      (Added to NRS by 1983, 707; A 2001, 1596; 2015, 2497)

      NRS 370.465  Monthly reports of dealers: Contents; accompaniment by tax owed; penalties. [Effective through December 31, 2019.]

      1.  A wholesale dealer shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth each sale of other tobacco products that the wholesale dealer made during the previous month.

      2.  Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products that were sold by the wholesale dealer during the previous month.

      3.  The Department may impose a penalty on a wholesale dealer who violates any of the provisions of this section as follows:

      (a) For the first violation within 7 years, a fine of $1,000.

      (b) For a second violation within 7 years, a fine of $5,000.

      (c) For a third or subsequent violation within 7 years, revocation of the license of the wholesale dealer.

      (Added to NRS by 1997, 1504; A 2001, 1596; 2015, 2498)

      NRS 370.465  Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. [Effective January 1, 2020.]

      1.  A wholesale dealer of other tobacco products shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth such information as the Department may prescribe concerning other tobacco products on which the tax provided by NRS 370.450 was imposed during the previous month.

      2.  Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products on which that tax was imposed during the previous month.

      (Added to NRS by 1997, 1504; A 2001, 1596; 2015, 2498; 2019, 637, effective January 1, 2020)

      NRS 370.470  Invoices for certain products required.

      1.  A wholesale dealer of other tobacco products must obtain from each manufacturer or wholesale dealer of other tobacco products from whom the wholesale dealer of other tobacco products purchases other tobacco products itemized invoices of all other tobacco products purchased from or delivered by the manufacturer or wholesale dealer of other tobacco products. The wholesale dealer of other tobacco products must obtain from the manufacturer or wholesale dealer of other tobacco products separate invoices for each purchase made.

      2.  A retail dealer must obtain from each wholesale dealer of other tobacco products itemized invoices of all other tobacco products purchased from the wholesale dealer of other tobacco products. The retail dealer must obtain separate invoices for each purchase made.

      3.  The invoices required by subsections 1 and 2 must include:

      (a) The name and address of the manufacturer or wholesale dealer of other tobacco products who sold the other tobacco products;

      (b) The name and address of the wholesale dealer of other tobacco products or retail dealer who purchased the other tobacco products;

      (c) The date of the purchase;

      (d) The invoice number;

      (e) The method of delivery; and

      (f) The itemized quantity of each brand, type, size and price of other tobacco products purchased.

      (Added to NRS by 1983, 707; A 1997, 1505; 2001, 1597; 2015, 2498; 2019, 637)

      NRS 370.480  Records required of retail and wholesale dealers; period for retention.

      1.  Every wholesale dealer of other tobacco products must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of other tobacco products which the wholesale dealer of other tobacco products holds, purchases and delivers, distributes or sells in this State. All records must be preserved for at least 5 years after the date of purchase or after the date of the last entry made on the record.

      2.  Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of other tobacco products purchased and delivered from wholesale dealers of other tobacco products. The invoices must show the name and address of the wholesale dealer of other tobacco products and the date of the purchase. All records must be preserved for at least 5 years after the date of the purchase.

      (Added to NRS by 1983, 708; A 2001, 1597; 2015, 2498; 2017, 1001; 2019, 638)

      NRS 370.490  Allowance of credits.

      1.  The Department shall allow a credit of 30 percent of the wholesale price, less a discount of 0.25 percent for the services rendered in collecting the tax, for other tobacco products on which the tax has been paid pursuant to NRS 370.450 and that may no longer be sold. If the other tobacco products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.

      2.  A credit must also be granted for any other tobacco products shipped from this State and destined for retail sale and consumption outside the State on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the State.

      3.  A wholesale dealer of other tobacco products may claim a credit by filing with the Department the proof required by this section. The claim must be made on a form prescribed by the Department.

      (Added to NRS by 1983, 708; A 1989, 1597; 2001, 1597; 2003, 20th Special Session, 20; 2008, 25th Special Session, 19; 2009, 2097; 2015, 2498; 2019, 638)

      NRS 370.500  Remittance of tax; credit to State General Fund.

      1.  All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit these payments with the State Treasurer for credit to the Account for the Tax on Products Made From Tobacco, Other Than Cigarettes, in the State General Fund.

      (Added to NRS by 1983, 708)

      NRS 370.501  Imposition and collection of tax by governing body of Indian reservation or colony.

      1.  The governing body of an Indian reservation or Indian colony may impose an excise tax on any other tobacco product sold on the reservation or colony.

      2.  If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any retail dealer authorized to do business on the reservation or colony.

      (Added to NRS by 1991, 655; A 2015, 2499)

      NRS 370.503  Allowance of refund for certain taxes paid.

      1.  Upon proof satisfactory to the Department and subject to the requirements of NRS 360.236, a refund must be allowed for the taxes paid pursuant to NRS 370.450 on other tobacco products that are sold to:

      (a) The United States Government for the purposes of the Army, Air Force, Navy or Marine Corps and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for the purposes of the Army, Air Force, Navy or Marine Corps;

      (b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;

      (c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the tax imposed pursuant to NRS 370.501; or

      (d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the tax imposed pursuant to NRS 370.501.

      2.  Any refund must be paid as other claims against the State are paid.

      (Added to NRS by 1991, 2280; A 2009, 66; 2015, 2499)

OVERPAYMENTS AND REFUNDS OF TAXES

      NRS 370.504  Certification of excess amount collected; credit and refund.  If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person, or his or her successors, administrators or executors.

      (Added to NRS by 2019, 621)

      NRS 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.

      1.  Except as otherwise provided in NRS 360.235 and 360.395:

      (a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the close of the period for which the tax was due.

      (b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355.

      2.  Every claim for a credit or refund must be in writing and must state the specific grounds upon which the claim is founded.

      3.  Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.

      4.  Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.

      (Added to NRS by 2019, 621)

      NRS 370.5042  Interest on overpayments; disallowance of interest.

      1.  Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.

      2.  If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on the overpayment.

      (Added to NRS by 2019, 622)

      NRS 370.5043  Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

      1.  No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.

      2.  No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.

      (Added to NRS by 2019, 622)

      NRS 370.5044  Action for refund: Period for commencement; venue; waiver.

      1.  Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

      2.  Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.

      (Added to NRS by 2019, 622)

      NRS 370.5045  Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

      1.  If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may file a petition for judicial review pursuant to NRS 233B.130.

      2.  If judgment is rendered for the plaintiff, the amount of the judgment must first be credited on any amount of tax due from the plaintiff pursuant to this chapter.

      3.  The balance of the judgment must be refunded to the plaintiff.

      (Added to NRS by 2019, 622)

      NRS 370.5046  Allowance of interest in judgment for amount illegally collected.  In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.

      (Added to NRS by 2019, 622)

      NRS 370.5047  Standing to recover.  A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.

      (Added to NRS by 2019, 622)

      NRS 370.5048  Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

      1.  The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.

      2.  The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change of place of trial.

      3.  The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.

      (Added to NRS by 2019, 623)

      NRS 370.5049  Cancellation of illegal determination.

      1.  If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.

      2.  If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.

      (Added to NRS by 2019, 623)

MISCELLANEOUS PROVISIONS

      NRS 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.

      1.  A retail dealer shall pay a wholesale dealer for all cigarettes and other tobacco products purchased from the wholesale dealer:

      (a) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 1st day of the month but before the 16th day of the month, on or before the 29th day of the same month; and

      (b) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 16th day of the month but before the 1st day of the next month, on or before the 14th day of the next month.

      2.  A wholesale dealer shall not extend credit or otherwise allow a retail dealer to violate the provisions of subsection 1.

      3.  The Department may impose a penalty on a wholesale dealer who violates the provisions of subsection 2 as follows:

      (a) For the first violation, a penalty of $500.

      (b) For a second or subsequent violation, if paragraph (c) does not apply, a penalty of $1,000.

      (c) For a third or subsequent violation within any 12-month period, a penalty of $5,000 or suspension or revocation of the license of the wholesale dealer, or both.

      4.  Pursuant to a written complaint or upon its own motion, the Department shall investigate an alleged violation of subsection 2. The Department shall give notice to the alleged violator and conduct a hearing, if warranted by the investigation. The Department may assess a penalty pursuant to subsection 3, if it determines that the wholesale dealer violated the provisions of subsection 2.

      (Added to NRS by 1987, 1789; A 1989, 285)

      NRS 370.510  Regulations of Department.  The Department may make all necessary regulations for the administration and enforcement of this chapter, including:

      1.  Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes.

      2.  Regulations authorizing persons other than dealers to possess unstamped cigarettes.

      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)

      NRS 370.515  Restriction on collection by Department of tax for products sold on Indian reservation or colony.  The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:

      1.  The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;

      2.  The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and

      3.  The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.

      (Added to NRS by 1991, 655; A 2015, 2499)

      NRS 370.520  Indian rights unabridged.  Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq.

      (Added to NRS by 1973, 1006)

      NRS 370.521  Sale and distribution of cigarettes, cigarette paper and other tobacco products to minor prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty. [Effective January 1, 2020.]

      1.  Except as otherwise provided in subsections 2 and 3, a person shall not sell, distribute or offer to sell cigarettes, cigarette paper or other tobacco products to any child under the age of 18 years.

      2.  A person shall be deemed to be in compliance with the provisions of subsection 1 if, before the person sells, distributes or offers to sell to another, cigarettes, cigarette paper or other tobacco products, the person:

      (a) Demands that the other person present a valid driver’s license, permanent resident card, tribal identification card or other written or documentary evidence which shows that the other person is 18 years of age or older;

      (b) Is presented a valid driver’s license, permanent resident card, tribal identification card or other written or documentary evidence which shows that the other person is 18 years of age or older; and

      (c) Reasonably relies upon the driver’s license, permanent resident card, tribal identification card or other written or documentary evidence presented by the other person.

      3.  The employer of a child who is under 18 years of age may, for the purpose of allowing the child to handle or transport cigarettes, cigarette paper or other tobacco products, in the course of the child’s lawful employment, provide cigarettes, cigarette paper or other tobacco products to the child.

      4.  A person who violates this section is liable for a civil penalty of:

      (a) For the first violation within a 24-month period, $100.

      (b) For the second violation within a 24-month period, $250.

      (c) For the third and any subsequent violation within a 24-month period, $500.

      5.  If an employee or agent of a licensee has violated this section:

      (a) For the first and second violation within a 24-month period at the same premises, the licensee must be issued a warning.

      (b) For the third violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $500.

      (c) For the fourth violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $1,250.

      (d) For the fifth and any subsequent violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $2,500.

      6.  A peace officer or any person performing an inspection pursuant to NRS 202.2496 may issue a notice of infraction for a violation of this section. A notice of infraction must be issued on a form prescribed by the Department and must contain:

      (a) The location at which the violation occurred;

      (b) The date and time of the violation;

      (c) The name of the establishment at which the violation occurred;

      (d) The signature of the person who issued the notice of infraction;

      (e) A copy of the section which allegedly is being violated;

      (f) Information advising the person to whom the notice of infraction is issued of the manner in which, and the time within which, the person must submit an answer to the notice of infraction; and

      (g) Such other pertinent information as the peace officer or person performing the inspection pursuant to NRS 202.2496 determines is necessary.

      7.  A notice of infraction issued pursuant to subsection 6 or a facsimile thereof must be filed with the Department and retained by the Department and is deemed to be a public record of matters which are observed pursuant to a duty imposed by law and is prima facie evidence of the facts alleged in the notice.

      8.  A person to whom a notice of infraction is issued pursuant to subsection 6 shall respond to the notice by:

      (a) Admitting the violation stated in the notice and paying to the Department the applicable civil penalty set forth in subsection 4 or 5.

      (b) Denying liability for the infraction by notifying the Department and requesting a hearing in the manner indicated on the notice of infraction. Upon receipt of a request for a hearing pursuant to this paragraph, the Department shall provide the person submitting the request an opportunity for a hearing pursuant to chapter 233B of NRS.

      9.  Any money collected by the Department from a civil penalty pursuant to this section must be deposited in a separate account in the State General Fund to be used for the enforcement of this section and NRS 202.2493 and 202.2494.

      10.  As used in this section, “licensee” means a person who holds a license issued by the Department pursuant to this chapter.

      (Added to NRS by 2019, 3588, effective January 1, 2020)

      NRS 370.523  Civil penalties for certain violations; penalty for late payment of tax.  In addition to any other penalty authorized by law:

      1.  The Department may impose on each person who violates any of the provisions of this chapter a civil penalty of:

      (a) Not more than $1,000 for the first violation of a provision; and

      (b) Not more than $5,000 for each subsequent violation of the same provision.

      2.  Each violation of any provision of this chapter is considered a separate violation.

      3.  Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.090 to 370.327, inclusive, or 370.440 to 370.503, inclusive, within the time prescribed by law or regulation shall, in addition to the tax due:

      (a) For a first such failure, pay a penalty of 10 percent of the tax due but unpaid, in addition to the tax. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax.

      (b) For a second such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax.

      (c) For a third and each subsequent such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department shall suspend or revoke the license of the licensee who failed to pay the tax.

      (Added to NRS by 2005, 1190; A 2009, 167; 2019, 634) — (Substituted in revision for NRS 370.425)

      NRS 370.525  Civil action for injunctive relief.

      1.  Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person:

      (a) Sells, distributes or manufactures cigarettes; and

      (b) Sustains direct economic or commercial injury as a result of a violation of NRS 370.090 to 370.327, inclusive, 370.380, 370.382, 370.385, 370.395, 370.405, 370.410 or 370.531 to 370.597, inclusive.

      2.  Nothing in this section authorizes an action against this State, a political subdivision of this State, or an officer, employee or agency thereof.

      (Added to NRS by 2001, 2135; A 2005, 1198; 2009, 167; 2019, 638)

      NRS 370.530  Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

      1.  The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter.

      2.  Sheriffs, within their counties, and all other peace officers of the State of Nevada shall, without further compensation, assist in the enforcement of this chapter.

      [18:192:1947; 1943 NCL § 6528.18] — (NRS A 2005, 1198)

LICENSES

      NRS 370.531  Definitions.  As used in NRS 370.531 to 370.597, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.533 to 370.565, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2019, 613)

      NRS 370.533  “Cigarette” defined.  “Cigarette” has the meaning ascribed to it in NRS 370.010.

      (Added to NRS by 2019, 613)

      NRS 370.535  “Cigarette rolling machine” defined.  “Cigarette rolling machine” has the meaning ascribed to it in NRS 370.014.

      (Added to NRS by 2019, 613)

      NRS 370.537  “Cigarette vending machine operator” defined.  “Cigarette vending machine operator” has the meaning ascribed to it in NRS 370.015.

      (Added to NRS by 2019, 613)

      NRS 370.539  “Commission” defined.  “Commission” means the Nevada Tax Commission.

      (Added to NRS by 2019, 613)

      NRS 370.541  “Consumer” defined.  “Consumer” means any person who comes into possession of cigarettes or other tobacco products in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.

      (Added to NRS by 2019, 613)

      NRS 370.543  “License” defined.  “License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder of the license to operate a warehouse or distribution center or to conduct business as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer or a logistics company.

      (Added to NRS by 2019, 613)

      NRS 370.545  “Licensee” defined.  “Licensee” means the holder of a license.

      (Added to NRS by 2019, 613)

      NRS 370.547  “Logistics company” defined.

      1.  “Logistics company” means a person who is:

      (a) Not licensed as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer; and

      (b) Authorized by a manufacturer, a wholesale dealer of cigarettes or a wholesale dealer of other tobacco products to temporarily store, fulfill orders for and coordinate the transport or delivery of cigarettes or other tobacco products from a facility in this State on behalf of and at the direction of the manufacturer, wholesale dealer of cigarettes or wholesale dealer of other tobacco products.

      2.  The term does not include a common carrier who undertakes for hire, as a regular business, the transportation of cigarettes or other tobacco products from place to place, and who offers its services to all who choose to employ it and to pay its charges therefor.

      (Added to NRS by 2019, 613)

      NRS 370.549  “Manufacturer” defined.  “Manufacturer” has the meaning ascribed to it in NRS 370.0315.

      (Added to NRS by 2019, 613)

      NRS 370.551  “Other tobacco product” defined.  “Other tobacco product” has the meaning ascribed to it in NRS 370.0318.

      (Added to NRS by 2019, 613)

      NRS 370.553  “Place of business” defined.  “Place of business” has the meaning ascribed to it in NRS 370.032.

      (Added to NRS by 2019, 614)

      NRS 370.555  “Sale” and “to sell” defined.  “Sale” and “to sell” have the meaning ascribed to them in NRS 370.035.

      (Added to NRS by 2019, 614)

      NRS 370.557  “Stamp” defined.  “Stamp” has the meaning ascribed to it in NRS 370.048.

      (Added to NRS by 2019, 614)

      NRS 370.559  “Tobacco retail dealer” defined.  “Tobacco retail dealer” has the meaning ascribed to:

      1.  “Retail dealer” in NRS 370.033; and

      2.  “Retail dealer” in NRS 370.440.

      (Added to NRS by 2019, 614)

      NRS 370.561  “Warehouse or distribution center” defined.  “Warehouse or distribution center” means a building in this State which is owned, leased or rented and operated by a manufacturer, wholesale dealer of cigarettes, wholesale dealer of other tobacco products or tobacco retail dealer for the temporary storage of cigarettes or other tobacco products.

      (Added to NRS by 2019, 614)

      NRS 370.563  “Wholesale dealer of cigarettes” defined.  “Wholesale dealer of cigarettes” has the meaning ascribed to “wholesale dealer” in NRS 370.055.

      (Added to NRS by 2019, 614)

      NRS 370.565  “Wholesale dealer of other tobacco products” defined.  “Wholesale dealer of other tobacco products” has the meaning ascribed to “wholesale dealer” in NRS 370.440.

      (Added to NRS by 2019, 614)

      NRS 370.567  Required licensing.

      1.  A person shall not engage in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer in this State unless that person first secures a license to engage in that activity from the Department.

      2.  A person shall not engage in business as a cigarette vending machine operator in this State unless that person first secures a license to engage in that activity from the Department.

      3.  A person shall not engage in business as a logistics company unless that person first secures a license to engage in that activity from the Department.

      4.  A person shall not operate a warehouse or distribution center unless that person first secures a license to engage in that activity from the Department.

      5.  A manufacturer shall not:

      (a) Sell any cigarettes to a wholesale dealer of cigarettes in this State;

      (b) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a logistics company; or

      (c) Operate or permit any person other than the manufacturer to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes,

Ê unless that manufacturer first secures a license to engage in that activity from the Department.

      6.  A separate license is required to engage in each of the activities described in this section.

      7.  A person may be licensed as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer and as an operator of a warehouse or distribution center.

      (Added to NRS by 2019, 614)

      NRS 370.569  Exemptions from licensing requirements.  The provisions of NRS 370.531 to 370.597, inclusive, do not apply to:

      1.  Common carriers while engaged in interstate commerce which sell or furnish cigarettes or other tobacco products on their trains, buses or airplanes;

      2.  A person entering this State with a quantity of cigarettes or other tobacco products for household or personal use which is exempt from federal import duty; and

      3.  A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:

      (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and

      (b) To the extent it sells cigarettes or other tobacco products, only sells cigarettes or other tobacco products that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).

      (Added to NRS by 2019, 621)

      NRS 370.571  Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

      1.  The Department shall create and maintain on its Internet website and otherwise make available for public inspection a list of all:

      (a) Currently valid licenses and the identity of the licensees holding those licenses; and

      (b) Indian tribes on whose reservations or colonies cigarettes or other tobacco products are sold and, pursuant to NRS 370.515, from which the Department does not collect the tax imposed by this chapter on such cigarettes or other tobacco products sold on the reservations or colonies.

      2.  The Department shall update the list at least once each month.

      (Added to NRS by 2019, 614)

      NRS 370.573  Restrictions on issuance, maintenance and renewal of licenses.

      1.  No license may be issued, maintained or renewed if:

      (a) The applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant:

             (1) Is delinquent in the payment of any tax, penalty or fee administered by the Department;

             (2) Is delinquent in any return that is required to be filed with the Department;

             (3) Had a license revoked or had an equivalent license revoked in another jurisdiction within the past 2 years;

             (4) Has been convicted of a crime relating to the manufacture, distribution or sale of cigarettes or other tobacco products or a crime relating to the avoidance or evasion of taxes;

             (5) Is a manufacturer who has:

                   (I) Imported any cigarettes into the United States in violation of 19 U.S.C. § 1681a; or

                   (II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq.; or

             (6) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140.

      (b) Except as otherwise provided in this paragraph, the issuance of the license would result in the applicant conducting operations in the same physical location as another licensee. This paragraph does not apply to a licensee if:

             (1) The licensee is licensed or is applying to be licensed as:

                   (I) A wholesale dealer of cigarettes or a wholesale dealer of other tobacco products; and

                   (II) A tobacco retail dealer;

             (2) The licensee would conduct operations under both licenses at the same location; and

             (3) Each licensee has the same ownership.

      (c) The issuance would result in the applicant conducting operations from a residential address, storage facility, mailbox or post office box.

      2.  As used in this section:

      (a) “Nonparticipating manufacturer” means any manufacturer of tobacco products that is not a participating manufacturer.

      (b) “Participating manufacturer” has the meaning ascribed to it in NRS 370A.080.

      (Added to NRS by 2019, 615)

      NRS 370.575  Application for license.  An application for a license must:

      1.  Be made to the Department on forms prescribed by the Department.

      2.  Include the name and address of the applicant. If the applicant is a firm, association or partnership, the application must include the name and address of each of its members. If the applicant is a corporation, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers.

      3.  Specify the location, by street and number, of the principal place of business of the applicant. In addition to specifying the principal place of business of the applicant pursuant to this subsection, an application for a license as a cigarette vending machine operator must list all cigarette vending machine locations for which the license is sought.

      4.  Specify the location, by street and number, of any place used by the applicant to distribute, ship, affix stamps to, warehouse or store cigarettes or other tobacco products and for which the license is sought.

      5.  Specify any other information the Department may require to carry out the provisions of this chapter.

      6.  Except as otherwise provided in NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, be accompanied by the required license fee.

      7.  Be accompanied by a certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035.

      (Added to NRS by 2019, 615; A 2019, 3300)

      NRS 370.577  Issuance of license to certain applicants without payment of fees.  The Department may issue a license without payment of fees to any applicant who is authorized to do business on an Indian reservation or Indian colony or upon a military or other federal reservation.

      (Added to NRS by 2019, 616)

      NRS 370.579  Contents of license.  Each license must set forth:

      1.  The name of the person to whom it is issued. If the license is issued under a fictitious name, the license must also set forth the name of each of the persons conducting the business under the fictitious name.

      2.  The location, by street and number, of the premises for which the license is issued.

      (Added to NRS by 2019, 616)

      NRS 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.

      1.  Except as otherwise provided in subsection 2, a licensee shall not operate from any location other than the location listed on the face of the license of the licensee. A person who is licensed as a cigarette vending machine operator shall provide the Department with an updated list of all cigarette vending machines maintained by that person whenever there is a change or addition to the list.

      2.  Upon application by a licensee other than a manufacturer, the Department may issue a temporary license authorizing the licensee to operate at a convention or trade show. A licensee who has been issued a temporary license may operate pursuant to that license only on the specific dates of the convention or trade show for which the temporary license was issued.

      (Added to NRS by 2019, 616)

      NRS 370.583  Signing, posting and transfer of license.  Each holder of a license shall:

      1.  Sign the license or cause an authorized representative to sign it.

      2.  Post the license in a conspicuous place in the premises for which it was issued.

Ê Licenses issued under the provisions of this chapter are nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.

      (Added to NRS by 2019, 616)

      NRS 370.585  Scope of license.  A current license as a:

      1.  Manufacturer authorizes the holder thereof to:

      (a) Sell cigarettes from the premises for which the license was issued to a licensed wholesale dealer of cigarettes in this State;

      (b) Ship cigarettes to a licensed logistics company; and

      (c) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a licensed warehouse or distribution center.

      2.  Wholesale dealer of cigarettes authorizes the holder thereof to:

      (a) Purchase unstamped cigarettes from any manufacturer who holds a current license;

      (b) Purchase stamped cigarettes from a licensed wholesale dealer of cigarettes;

      (c) Sell stamped cigarettes from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571, to any licensed wholesale dealer of cigarettes or to any licensed tobacco retail dealer; and

      (d) Temporarily store and fulfill orders for stamped cigarettes at a licensed warehouse or distribution center or through a licensed logistics company.

      3.  Wholesale dealer of other tobacco products authorizes the holder thereof to:

      (a) Purchase other tobacco products from any manufacturer of other tobacco products or wholesale dealer of other tobacco products;

      (b) Sell other tobacco products from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571, to any wholesale dealer of other tobacco products who holds a current license or to any tobacco retail dealer who holds a current license; and

      (c) Temporarily store and fulfill orders for other tobacco products at a licensed warehouse or distribution center or through a licensed logistics company.

      4.  Tobacco retail dealer authorizes the holder thereof to:

      (a) Purchase stamped cigarettes from any wholesale dealer of cigarettes who holds a current license;

      (b) Sell cigarettes from the premises for which the license was issued to any consumer in this State;

      (c) Purchase other tobacco products from a wholesale dealer of other tobacco products who holds a current license;

      (d) Sell other tobacco products to any consumer in this State; and

      (e) Temporarily store and fulfill orders for cigarettes or other tobacco products at a licensed warehouse or distribution center.

      5.  Cigarette vending machine operator authorizes the holder thereof to sell Nevada stamped cigarettes by means of coin-operated machines within the borders of this State.

      (Added to NRS by 2019, 616)

      NRS 370.587  Period of validity of license; renewal; fees.

      1.  Each license issued by the Department is valid only for the calendar year for which it is issued, and must be renewed annually.

      2.  The Department shall not charge any license fees to operate a warehouse or distribution center or for a license as a logistics company. Except as otherwise provided in subsections 3 and 5, the Department shall charge:

      (a) For a license as a manufacturer, an annual license fee of $1,000.

      (b) For a license as a wholesale dealer of cigarettes, an annual license fee of $650.

      (c) For a license as a wholesale dealer of other tobacco products, an annual license fee of $650.

      (d) For a license as a tobacco retail dealer, $50.

      3.  If a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.

      4.  The fees for a license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.

      5.  A license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.

      (Added to NRS by 2019, 617; A 2019, 3300)

      NRS 370.589  Wholesale dealers: Bond or other security.

      1.  Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes and licensed wholesale dealer of other tobacco products shall furnish a bond executed by the wholesale dealer as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all excise taxes required to be precollected by the wholesale dealer under the provisions of this chapter. Each bond must be in a principal sum equal to:

      (a) For a wholesale dealer of cigarettes, the largest amount of tax precollected by the wholesale dealer in any quarter of the preceding year; or

      (b) For a wholesale dealer of other tobacco products, the largest amount of tax paid by the wholesale dealer in any quarter of the preceding year.

Ê If the information to establish that amount is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.

      2.  Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes who wishes to defer payment on the purchase of revenue stamps shall furnish a bond executed by the wholesale dealer of cigarettes as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all deferred payments for revenue stamps. Each bond must be in a principal sum equal to the maximum amount of revenue stamps which the wholesale dealer of cigarettes may have unpaid at any time. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.

      3.  Upon application and a satisfactory showing, the Department may increase or decrease the amount of a bond required by subsection 1 or 2, based on the record of taxes remitted by the wholesale dealer of cigarettes or wholesale dealer of other tobacco products.

      4.  The Department may waive the requirement of the bond required by subsection 1 or 2, whenever a licensed wholesale dealer of cigarettes or wholesale dealer of other tobacco products has maintained a satisfactory record of payment of excise taxes or deferred payments, respectively, for a period of 5 consecutive years.

      5.  A wholesale dealer of cigarettes and a wholesale dealer of other tobacco products are not entitled to a refund of any portion of money paid as a bond pursuant to this section if the wholesale dealer of cigarettes or wholesale dealer of other tobacco products has failed to file a report required by this chapter or owes the Department any fee, payment or penalty.

      (Added to NRS by 2019, 618)

      NRS 370.591  Counties, cities and towns may require business licenses.  This chapter does not prohibit any county, city or town in the State of Nevada from requiring licenses before a person engages in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer.

      (Added to NRS by 2019, 619)

      NRS 370.593  Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.

      1.  Except as otherwise provided in subsection 2, a licensee shall retain for not less than 5 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate information submitted by the licensee to the Department in any report or return required pursuant to this chapter.

      2.  If a licensee fails to submit a return or report which is required by this chapter, the licensee shall retain for not less than 8 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate any information which the licensee was required to include in the report or return which the licensee failed to submit.

      3.  Upon request, a licensee shall provide access to and permit the Department to inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements retained by the licensee pursuant to subsections 1 and 2 and all records and financial statements relating to the gross income of the licensee.

      4.  Upon request, a licensee shall provide verification of his or her gross income and any other matters affecting the enforcement of the provisions of this chapter.

      5.  The Department may demand access to and inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements of any affiliate of a licensee who the Department knows or reasonably believes is involved in the financing, operation or management of the licensee. The inspection, examination, photocopying or audit may take place on the premises of the affiliate or another location, as practicable.

      6.  The Executive Director or any person authorized in writing by the Executive Director may issue a subpoena to compel the attendance of witnesses at a hearing held by the Department or to compel the production of records.

      (Added to NRS by 2019, 618)

      NRS 370.595  Suspension or revocation of license; civil penalties; powers and duties of Department.

      1.  After notice to the licensee and a hearing as prescribed by the Department, the Department may suspend or revoke the license of a licensee who:

      (a) Fails to file a report or certification required by this chapter or files an incomplete or inaccurate report or certification required by this chapter;

      (b) Fails to pay any tax owed upon cigarettes or other tobacco products required by this chapter;

      (c) Is licensed as a wholesale dealer of cigarettes and fails to cure any shortfall for which the wholesale dealer of cigarettes is liable pursuant to NRS 370.683;

      (d) Sells in this State, purchases or possesses any cigarettes, cigarette packages or other tobacco products in violation of any provision of this chapter;

      (e) Imports into or exports from this State any cigarettes, cigarette packages or other tobacco products in violation of any provision of this chapter; or

      (f) Otherwise violates, or causes or permits to be violated, the provisions of this chapter or any regulation adopted thereunder.

      2.  Except as otherwise provided by subsection 4, the Department, upon a finding that the licensee has knowingly or negligently failed to comply with any provision of this chapter or any regulation adopted by the Commission, may:

      (a) Impose on the licensee a civil penalty pursuant to NRS 370.523;

      (b) In the case of a first violation of a provision of this chapter or any regulation adopted by the Commission, suspend the license of the licensee for not more than 60 consecutive calendar days;

      (c) In the case of a second or subsequent violation of the same provision of this chapter or any regulation adopted by the Commission, suspend the license of the licensee for not more than 180 consecutive calendar days or permanently revoke the license of the licensee; or

      (d) Take any combination of the actions authorized by paragraphs (a), (b) and (c).

      3.  A person whose license has been suspended or revoked shall not purchase or sell cigarettes or other tobacco products or permit cigarettes or other tobacco products to be sold during the period of suspension or revocation:

      (a) On the premises in this State occupied or controlled by the person; or

      (b) From any premises located outside this State if the cigarettes or other tobacco products are purchased or sold for distribution in this State.

      4.  The expiration, transfer, surrender, continuance, renewal or extension of a license issued pursuant to this chapter does not bar or abate any disciplinary proceedings or action.

      5.  The Department shall permanently revoke the license of any licensee who knowingly or negligently:

      (a) Sells or otherwise disposes of cigarettes or other tobacco products that are in the constructive possession of the Department; or

      (b) Is convicted of any felony relating to the manufacture, distribution or sale of cigarettes or other tobacco products.

      6.  In determining the penalty to be imposed on a licensee for a violation of paragraph (a) of subsection 1, the Department shall consider:

      (a) The documented reporting and discipline record of the licensee with the Department from the immediately preceding 24 months;

      (b) The timeliness of the licensee in correcting any inaccurate information included in a report or certification required by this chapter;

      (c) The efforts of the licensee to provide an explanation of the reason for any inaccurate information included in a report or certification required by this chapter or the basis for the omission of information from such a report or certification;

      (d) If a report or certification is inaccurate because of a variance between the inventory of cigarettes provided in the report or certification and the actual inventory of cigarettes, the quantity of the variance, the materiality of the variance and the extent to which the licensee accounts for the variance by brand or by whether tax has been paid on the cigarettes;

      (e) Any remedial measures initiated by the licensee to prevent future violations of a similar nature; and

      (f) Any other mitigating factors offered by the licensee or aggravating or mitigating factors identified by the Department.

      7.  For the purposes of this section, a report or certification required by this chapter is:

      (a) Inaccurate if the report or certification does not correctly record factual information or there is a discrepancy in the information included in the report and the factual information.

      (b) Incomplete if the report or certification does not include all necessary or responsive information.

      (Added to NRS by 2019, 619)

      NRS 370.597  Procedure for suspension and revocation of license; regulations.  The Department shall adopt regulations establishing a procedure for the suspension and revocation of any license issued pursuant to NRS 370.531 to 370.597, inclusive. In adopting the regulations required by this section, the Department shall consider the effect of any suspension or revocation of a license on the inventory of cigarettes or other tobacco products that are in the stream of distribution at the time of suspension or revocation.

      (Added to NRS by 2019, 621)

SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

      NRS 370.600  Legislative findings.  The Legislature finds that:

      1.  Violations of the provisions of chapter 370A of NRS threaten the integrity of the Master Settlement Agreement, the fiscal soundness of the State and public health.

      2.  The enactment of the procedural enhancements set forth in NRS 370.600 to 370.705, inclusive, will aid in the enforcement of the provisions of chapter 370A of NRS and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the State and public health.

      (Added to NRS by 2005, 374; A 2013, 2660)

      NRS 370.605  Definitions.  As used in NRS 370.600 to 370.705, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.610 to 370.660, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2005, 374; A 2011, 934; 2013, 2660)

      NRS 370.610  “Brand family” defined.  “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

      (Added to NRS by 2005, 374; A 2017, 1001)

      NRS 370.615  “Cigarette” defined.  “Cigarette” has the meaning ascribed to it in NRS 370A.050.

      (Added to NRS by 2005, 374)

      NRS 370.620  “Directory” defined.  “Directory” means the directory created pursuant to NRS 370.675.

      (Added to NRS by 2005, 374)

      NRS 370.625  “Distributor” defined.  “Distributor” means a person that is authorized to affix stamps to cigarette packages pursuant to this chapter or any person that is required to pay the taxes on cigarettes imposed pursuant to this chapter.

      (Added to NRS by 2005, 374)

      NRS 370.630  “Manufacturer of tobacco products” defined.  “Manufacturer of tobacco products” has the meaning ascribed to it in NRS 370A.060.

      (Added to NRS by 2005, 374)

      NRS 370.635  “Master Settlement Agreement” defined.  “Master Settlement Agreement” has the meaning ascribed to it in NRS 370A.070.

      (Added to NRS by 2005, 374)

      NRS 370.640  “Nonparticipating manufacturer” defined.  “Nonparticipating manufacturer” means any manufacturer of tobacco products that is not a participating manufacturer.

      (Added to NRS by 2005, 374)

      NRS 370.645  “Participating manufacturer” defined.  “Participating manufacturer” has the meaning ascribed to it in NRS 370A.080.

      (Added to NRS by 2005, 374)

      NRS 370.650  “Qualified escrow fund” defined.  “Qualified escrow fund” has the meaning ascribed to it in NRS 370A.090.

      (Added to NRS by 2005, 375)

      NRS 370.655  “Stamp” defined.  “Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to this chapter.

      (Added to NRS by 2005, 375)

      NRS 370.660  “Units sold” defined.  “Units sold” has the meaning ascribed to it in NRS 370A.120.

      (Added to NRS by 2005, 375)

      NRS 370.663  Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.  The State may enter into an agreement with an Indian tribe to enforce, administer or otherwise implement any provision of this chapter or chapter 370A of NRS.

      (Added to NRS by 2013, 2654)

      NRS 370.665  Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

      1.  A manufacturer of tobacco products whose cigarettes are sold in this State, whether or not directly or through a distributor, retailer or similar intermediary or intermediaries shall, not later than April 30 of each year, execute and deliver to the Attorney General and the Department, on a form provided by the Attorney General, a certification which certifies under penalty of perjury that, as of the date of that certification, the manufacturer of tobacco products is:

      (a) A participating manufacturer; or

      (b) In full compliance with subsection 2 of NRS 370A.140, including any quarterly installment payments required pursuant to NRS 370.690.

      2.  Except as otherwise provided in NRS 370.670:

      (a) A participating manufacturer shall include in its certification pursuant to this section a list of its brand families and styles of cigarettes. The participating manufacturer shall update that list at least 30 calendar days before it adds to or modifies its brand families or styles of cigarettes by executing and delivering a supplemental certification to the Attorney General and the Department.

      (b) A nonparticipating manufacturer shall, in its certification pursuant to this section:

             (1) Include:

                   (I) A list of all of its brand families and the number of units sold for each brand family that were sold in the State during the preceding calendar year;

                   (II) A list of all of its brand families and styles of cigarettes that have been sold in the State at any time during the current calendar year;

                   (III) The current mailing address of the nonparticipating manufacturer; and

                   (IV) A valid electronic mail address of the nonparticipating manufacturer;

             (2) Indicate each brand family and style of cigarettes sold in the State during the preceding calendar year that is no longer being sold in the State as of the date of the certification; and

             (3) Identify, by name and address:

                   (I) Any other manufacturer of those brand families in the preceding or current calendar year; and

                   (II) Each wholesale dealer that sells or offers for sale in this State any brand family of the nonparticipating manufacturer.

Ê A nonparticipating manufacturer shall update the information required by this paragraph at least 30 calendar days before it adds to or modifies its brand families or styles of cigarettes or sells or distributes cigarettes in this State through a new wholesale dealer by executing and delivering a supplemental certification to the Attorney General and the Department.

      3.  In addition to the requirements of subsection 2, the certification of a nonparticipating manufacturer pursuant to this section must certify:

      (a) That the nonparticipating manufacturer is registered to do business in the State or has appointed an agent for service of process and provided notice thereof as required by NRS 370.680;

      (b) That the nonparticipating manufacturer has:

             (1) Established and continues to maintain a qualified escrow fund; and

             (2) Executed a qualified escrow agreement governing the qualified escrow fund that has been reviewed and approved by the Attorney General;

      (c) That the nonparticipating manufacturer is in full compliance with chapter 370A of NRS and any regulations adopted pursuant thereto;

      (d) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto;

      (e) The account number of that qualified escrow fund and any subaccount number for this State;

      (f) The amount the nonparticipating manufacturer placed in that qualified escrow fund for cigarettes sold in the State during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the Department or the Attorney General to confirm the information required by this paragraph; and

      (g) The amount and date of any withdrawal or transfer of money the nonparticipating manufacturer made at any time from that qualified escrow fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto.

      (Added to NRS by 2005, 375; A 2007, 2718; 2013, 2660; 2017, 1001; 2019, 470)

      NRS 370.670  Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.  A manufacturer of tobacco products:

      1.  Shall not include a brand family in its certification pursuant to NRS 370.665 unless, if the manufacturer is:

      (a) A participating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of calculating its payments under the Master Settlement Agreement for the relevant year, in the volume and shares determined pursuant to the Master Settlement Agreement; or

      (b) A nonparticipating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of chapter 370A of NRS.

Ê This subsection must not be construed as limiting or otherwise affecting the right of the State to maintain that a brand family constitutes cigarettes of a different manufacturer of tobacco products for the purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 370A of NRS.

      2.  Shall maintain all invoices and documentation of sales, and any other information relied upon by the manufacturer for its certification pursuant to NRS 370.665, for at least 5 years, unless the manufacturer is otherwise required by law to maintain them for a greater period.

      (Added to NRS by 2005, 376)

      NRS 370.675  Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.

      1.  The Department shall create and maintain on its Internet website and otherwise make available for public inspection a directory that lists, except as otherwise provided in NRS 370.600 to 370.705, inclusive, all manufacturers of tobacco products that have provided current and accurate certifications conforming to the requirements of NRS 370.600 to 370.705, inclusive, and all brand families and styles of cigarettes that are listed in those certifications. The Department:

      (a) Shall not include or retain in the directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the Department determines is not in compliance with NRS 370.600 to 370.705, inclusive, unless the Department has determined that the violation has been cured to its satisfaction.

      (b) Shall not include or retain in the directory a manufacturer of tobacco products or brand family if the Department concludes, for a nonparticipating manufacturer, that:

             (1) Any escrow payment required pursuant to chapter 370A of NRS for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement which has been approved by the Attorney General; or

             (2) Any outstanding final judgment, including any interest thereon, for a violation of chapter 370A of NRS has not been fully satisfied for that manufacturer or brand family.

      2.  The Department shall update the directory as necessary to correct mistakes and to add or remove a manufacturer of tobacco products, brand family or style of cigarettes to keep the directory in conformity with the requirements of NRS 370.600 to 370.705, inclusive.

      3.  Any determination of the Department not to include in or to remove from the directory a manufacturer of tobacco products, brand family or style of cigarettes is a final decision for the purposes of judicial review.

      (Added to NRS by 2005, 376; A 2019, 471)

      NRS 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.

      1.  The Department shall notify each wholesale dealer and retail dealer when any changes are made to the directory pursuant to NRS 370.675, including, without limitation, when a manufacturer, brand family or style of cigarettes is added to or removed from the directory, by sending a notice to the electronic mail address of the wholesale dealer or retail dealer provided to the Department pursuant to NRS 370.073.

      2.  A retail dealer may, not later than 60 days after receiving a notice pursuant to subsection 1 that a manufacturer, brand family or style of cigarettes has been removed from the directory pursuant to NRS 370.675, sell any cigarettes in its possession from the manufacturer, brand family or style. The retail dealer shall, at the expiration of the 60-day period, turn over possession of any unsold cigarettes to the Department for disposal in the manner provided in subsection 4 of NRS 370.270.

      3.  A wholesale dealer shall not purchase cigarettes for resale from a manufacturer, or of a style or brand family, which has been removed from the directory by the Department, or for which the wholesale dealer receives a notice of removal from the Department, until the manufacturer, style or brand family is reentered in the directory by the Department.

      4.  A wholesale dealer that receives a notice pursuant to subsection 1 that a manufacturer, brand family or style of cigarettes has been removed from the directory pursuant to NRS 370.675 shall, not later than 20 days after receiving the notice, identify and set aside any cigarettes of that manufacturer or of that brand family or style of cigarettes for sale or distribution outside of the borders of this State pursuant to NRS 370.210 and keep a record of the destination state for that product, or return any cigarettes of that manufacturer or of that brand family or style to the manufacturer or wholesale dealer.

      (Added to NRS by 2013, 2653; A 2019, 472, 639)

      NRS 370.680  Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

      1.  Any nonresident or foreign nonparticipating manufacturer or wholesale dealer that has not registered to do business in the State as a foreign corporation or other business entity must, as a condition precedent:

      (a) For a nonparticipating manufacturer, to having its brand families included or retained in the directory; or

      (b) For a wholesale dealer, to selling cigarettes in this State,

Ê appoint and continually engage without interruption the services of an agent in this State to act as its agent for the service of process on whom all process, in any action or proceeding against it concerning or arising out of the enforcement of this chapter or chapter 370A of NRS, may be served in any manner authorized by law.

      2.  Service upon an agent pursuant to this section constitutes legal and valid service of process on the nonparticipating manufacturer or wholesale dealer. The nonparticipating manufacturer or wholesale dealer shall provide the name, address, phone number and proof of the appointment and availability of such agent to, and to the satisfaction of, the Attorney General and the Department.

      3.  A nonparticipating manufacturer or wholesale dealer shall provide notice to the Attorney General and the Department at least 30 calendar days before the termination of the authority of an agent appointed pursuant to this section and shall provide proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent not less than 5 calendar days before the termination of appointment of an existing agent. If an agent terminates his or her appointment as an agent, the nonparticipating manufacturer or wholesale dealer shall notify the Attorney General and the Department of that termination within 5 calendar days and include with that notification proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent.

      4.  Any nonparticipating manufacturer or wholesale dealer which sells or purchases cigarettes in this State and which has not appointed and engaged an agent as required by this section shall be deemed to have appointed the Secretary of State as an agent and may be proceeded against in courts of this State by service of process upon the Secretary of State, except that the appointment of the Secretary of State as an agent does not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory.

      (Added to NRS by 2005, 377; A 2013, 2661)

      NRS 370.682  Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.

      1.  A nonparticipating manufacturer shall post a bond approved by the Attorney General for the benefit of the State of Nevada.

      2.  The bond must be posted not less than 10 days before the beginning of each calendar quarter as a condition of the nonparticipating manufacturer and its brand families being included in the directory for that quarter. The amount of the bond must be the greater of $50,000 or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the immediately preceding 12 calendar quarters.

      3.  If a nonparticipating manufacturer has failed to make or have made on its behalf escrow deposits equal to the full amount due for a calendar quarter within 15 business days after the due date for that calendar quarter, the State of Nevada may execute upon the bond posted by the nonparticipating manufacturer pursuant to subsection 1 in an amount equal to any remaining escrow amount due.

      4.  Any amount that the State of Nevada collects on a bond posted by a nonparticipating manufacturer pursuant to this section:

      (a) Must be deposited into a special escrow account established and maintained by the State of Nevada and used for purposes authorized for the use of money in the qualified escrow fund of the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS; and

      (b) Reduces the escrow amount due from the nonparticipating manufacturer in the dollar amount collected.

      5.  Escrow obligations above the amount collected on the bond remain due from the nonparticipating manufacturer and, as provided in NRS 370.683 and 370.684, from wholesale dealers and importers, respectively, that sold the cigarettes of the nonparticipating manufacturer during that calendar quarter.

      6.  The withholding, use or return of amounts deposited into the special escrow account must be handled in the same manner as amounts deposited in the qualified escrow fund of the nonparticipating manufacturer pursuant to the provisions of this chapter and chapter 370A of NRS.

      7.  The Attorney General shall adopt regulations to carry out the provisions of this section.

      (Added to NRS by 2011, 931; A 2017, 1003)

      NRS 370.683  Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.

      1.  Except as otherwise provided in subsection 5:

      (a) A wholesale dealer is liable for escrow deposits required pursuant to this chapter and chapter 370A of NRS if:

             (1) The wholesale dealer receives notice from the Attorney General or the Department that there is a shortfall in a qualified escrow fund with respect to cigarettes of a nonparticipating manufacturer that were stamped or distributed by the wholesale dealer; and

             (2) The shortfall is not cured by the wholesale dealer or nonparticipating manufacturer within 90 calendar days after the wholesale dealer receives that notice.

Ê The liability of the wholesale dealer for the escrow deposits must be calculated pursuant to paragraph (b).

      (b) If there is a shortfall in the qualified escrow fund of a nonparticipating manufacturer for a calendar quarter, each wholesale dealer that sold or distributed cigarettes of that nonparticipating manufacturer during that calendar quarter shall deposit into an escrow account designated by the Attorney General an amount equal to the shortfall multiplied by a fraction, the numerator of which is the number of cigarettes of that nonparticipating manufacturer that were sold in or into this State by the wholesale dealer during that calendar quarter, and the denominator of which is the total number of cigarettes of that nonparticipating manufacturer that were sold or distributed by all wholesale dealers in or into this State during that calendar quarter. In making the calculation, any cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State by a wholesale dealer during the calendar quarter in which the wholesale dealer collected and deposited the required escrow deposit amount on or before the due date for deposits for that quarter must be excluded from both the numerator and the denominator of the fraction.

      2.  To the extent that a wholesale dealer makes any payment with respect to a shortfall pursuant to this section, the wholesale dealer has a claim against the nonparticipating manufacturer for the amount of the payment.

      3.  A wholesale dealer may require a nonparticipating manufacturer, as a condition of the agreement of the wholesale dealer to purchase the cigarettes of the nonparticipating manufacturer, to:

      (a) Prepay the escrow deposit amount of the nonparticipating manufacturer into the escrow account designated in the certification of the nonparticipating manufacturer filed with the Attorney General pursuant to NRS 370.665; and

      (b) Require the escrow agent to provide to the wholesale dealer and the Attorney General proof of that prepayment.

      4.  Upon the request of a wholesale dealer who requires a nonparticipating manufacturer to comply with the provisions of paragraphs (a) and (b) of subsection 3, the Attorney General shall provide to the wholesale dealer a written verification of whether the nonparticipating manufacturer has made the escrow deposits required from the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS for a calendar quarter.

      5.  If a wholesale dealer requires a nonparticipating manufacturer to comply with the provisions of paragraph (a) of subsection 3 and receives a written verification from the Attorney General that the nonparticipating manufacturer has made the escrow deposits required from the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS for a calendar quarter:

      (a) The wholesale dealer is not liable for any of those escrow deposits required for that calendar quarter;

      (b) The provisions of subsection 1 do not apply to the wholesale dealer with respect to any cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State during that calendar quarter; and

      (c) The cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State by the wholesale dealer during that calendar quarter must be excluded entirely from the calculations required by subsection 1.

      (Added to NRS by 2011, 929)

      NRS 370.684  Liability of importer for required escrow deposit and certain reports.

      1.  An importer is jointly and severally liable for:

      (a) The escrow deposit due pursuant to NRS 370A.140 for each cigarette which is intended for sale in this State which the importer causes to be sent to a person who holds a license as a wholesale dealer issued by the Department; and

      (b) The reports required by subsection 1 of NRS 370.327.

      2.  A nonparticipating manufacturer located outside the United States that conducts business in this State shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer which are intended for sale in this State stating that the importer accepts liability pursuant to subsection 1 and consents to the jurisdiction of the courts of this State for the purposes of enforcing this section.

      3.  As used in this section, “importer” has the meaning ascribed to it in NRS 370.0295.

      (Added to NRS by 2013, 2654; A 2017, 1004; 2019, 639)

      NRS 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.

      1.  Not later than the 25th day of each calendar month, and more frequently if so directed by the Department, each distributor shall submit such information as the Department requires to facilitate compliance with the provisions of this chapter and chapter 370A of NRS, including, without limitation, a list by brand family of the total number of cigarettes or, in the case of “roll-your-own” tobacco, the equivalent unit count, for which the distributor affixed stamps during the previous calendar month or otherwise paid the tax due for those cigarettes. The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating manufacturers and any other information relied upon in reporting to the Department.

      2.  The Department may disclose to the Attorney General any information received pursuant to this chapter or chapter 370A of NRS and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter and chapter 370A of NRS. The Department and Attorney General shall share with each other the information received pursuant to the provisions of this chapter and chapter 370A of NRS and may share such information with other federal, state or local agencies only for purposes of enforcement of those provisions or the corresponding laws of other states.

      3.  The Department or the Attorney General may require at any time from a nonparticipating manufacturer proof, from the financial institution in which that manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 370A of NRS, of the amount of money in that fund, exclusive of interest, the amount and date of each deposit to that fund, and the amount and date of each withdrawal from that fund.

      4.  In addition to the information otherwise required to be submitted pursuant to this chapter and chapter 370A of NRS, the Department or the Attorney General may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to determine whether a manufacturer of tobacco products is or will continue to be in compliance with the provisions of this chapter and chapter 370A of NRS.

      (Added to NRS by 2005, 377; A 2013, 2662; 2017, 1004; 2019, 640)

      NRS 370.690  Adoption of certain regulations by Department.

      1.  To promote compliance with the provisions of NRS 370A.140, the Department may adopt regulations requiring a manufacturer of tobacco products to make the escrow deposits required by NRS 370A.140 in quarterly installments during the year in which the sales covered by those deposits are made. The Department may require the production of information sufficient to enable the Department to determine the adequacy of the amount of each quarterly installment.

      2.  The Department may adopt such regulations as it deems necessary to carry out the provisions of NRS 370.600 to 370.705, inclusive.

      (Added to NRS by 2005, 378; A 2011, 934)

      NRS 370.692  Account for Tobacco Enforcement: Creation; administration; use.

      1.  The Account for Tobacco Enforcement is hereby created in the State General Fund. The Attorney General shall administer the Account.

      2.  The money in the Account must only be used to enforce the provisions of NRS 370.600 to 370.705, inclusive, and to pay the expenses incurred by the Attorney General in the discharge of his or her duties, including, without limitation, expenses relating to the provision of training and the payment of the salaries and benefits of employees.

      3.  Money in the Account must remain in the Account and does not revert to the State General Fund at the end of any fiscal year.

      (Added to NRS by 2011, 932)

      NRS 370.693  Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

      1.  Except as otherwise provided in subsection 2, the Attorney General may apply for any available grant and may accept any gift, grant or donation to assist in carrying out his or her duties pursuant to NRS 370.600 to 370.705, inclusive.

      2.  The Attorney General shall not accept any gift, grant or donation from any manufacturer of tobacco products or any other manufacturer, as that term is defined in NRS 370.0315.

      3.  Any money received by the Attorney General pursuant to this section must be deposited in the Account for Tobacco Enforcement.

      (Added to NRS by 2011, 933)

      NRS 370.695  Unlawful acts; penalties; violation constitutes deceptive trade practice.

      1.  It is unlawful for any person to:

      (a) Affix a stamp to a package or other container of cigarettes of a manufacturer of tobacco products, brand family or style which is not included in the directory; or

      (b) Sell, or offer or possess for sale, in this State cigarettes of a manufacturer of tobacco products, brand family or style not included in the directory.

      2.  A person who violates any provision of subsection 1 is guilty of a gross misdemeanor.

      3.  In addition to any other penalty authorized by law, the Department may impose on each person who violates any provision of subsection 1 a civil penalty for each such violation of not more than $5,000 or 500 percent of the retail value of the cigarettes involved in the violation, whichever is greater.

      4.  Any violation of subsection 1 constitutes a deceptive trade practice for the purposes of NRS 598.0903 to 598.0999, inclusive.

      5.  For the purposes of this section, each stamp affixed to and each sale or offer to sell cigarettes in violation of subsection 1 constitutes a separate violation.

      (Added to NRS by 2005, 378; A 2019, 472)

      NRS 370.696  Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.

      1.  In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a wholesale dealer timely or accurately to comply with any provision of this chapter or chapter 370A of NRS or any regulation adopted pursuant thereto. The license of the wholesale dealer may be suspended or revoked if the wholesale dealer fails to pay such a civil penalty within 30 days after it is imposed.

      2.  In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a manufacturer of tobacco products timely or accurately to comply with any provision of this chapter or chapter 370A of NRS or any regulation adopted pursuant thereto. A manufacturer of tobacco products and the brand families of a manufacturer of tobacco products may be denied listing in the directory or removed from the directory if the manufacturer of tobacco products fails to pay such a civil penalty within 30 days after it is imposed.

      3.  Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement.

      (Added to NRS by 2011, 933; A 2019, 472)

      NRS 370.697  Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.  In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $20,000 against any wholesale dealer or nonparticipating manufacturer that makes a certification pursuant to this chapter or chapter 370A of NRS which asserts the truth of any material matter that the wholesale dealer or nonparticipating manufacturer knows to be false or inaccurate. Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement. If such a civil penalty is not paid within 30 days after it is imposed against:

      1.  A wholesale dealer, the license of the wholesale dealer may be suspended or revoked.

      2.  A nonparticipating manufacturer, the nonparticipating manufacturer and the brand families of the nonparticipating manufacturer may be denied listing in the directory or removed from the directory.

      (Added to NRS by 2011, 933)

      NRS 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.

      1.  The license of a wholesale dealer may be suspended or revoked if a similar license of the wholesale dealer is suspended or revoked in any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the suspension or revocation of the license of the wholesale dealer pursuant to NRS 370.595, unless the wholesale dealer demonstrates that the suspension or revocation of its license in the other state was effected without due process. A wholesale dealer whose license is suspended or revoked in this State pursuant to this subsection is eligible for reinstatement upon the earlier of the date on which the violation in the other state is cured or the date on which the license of the wholesale dealer is reinstated in the other state.

      2.  A nonparticipating manufacturer and its brand families and styles of cigarettes may be denied listing in the directory or removed from the directory for any of the following reasons:

      (a) The nonparticipating manufacturer is removed from the directory of another state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675, unless the nonparticipating manufacturer demonstrates that its removal from the directory of the other state was effected without due process. A nonparticipating manufacturer that is removed from the directory of this State pursuant to this paragraph is eligible for reinstatement to the directory upon the earlier of the date on which the violation in the other state is cured or the date on which the nonparticipating manufacturer is reinstated to the directory of the other state.

      (b) The nonparticipating manufacturer is convicted of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.

      (c) The nonparticipating manufacturer fails to report the existence or result, including any conviction, of any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding the commission of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.

      (d) The nonparticipating manufacturer fails to report any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding any violation of the laws of any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675.

      (e) The nonparticipating manufacturer knowingly makes a false, material statement in any report, filing or other communication provided to this State pursuant to this chapter or chapter 370A of NRS.

      (f) The nonparticipating manufacturer has a shortfall or fails to make an escrow deposit that is due in another state or territory of the United States, has been given reasonable notice of the shortfall or failure and has failed to cure the shortfall or make the deposit within 30 days after receiving notice of the shortfall or failure.

      (g) In any calendar year the total nationwide sales of cigarettes on which federal excise tax is paid by the nonparticipating manufacturer exceeds by more than 5 percent the amount of such sales reported in:

             (1) Any nationwide report made by the nonparticipating manufacturer or any importer pursuant to 15 U.S.C. §§ 375 et seq.;

             (2) Any interstate report required by law; or

             (3) Any intrastate report required by law,

Ê unless the nonparticipating manufacturer cures the discrepancy or provides a satisfactory explanation of the discrepancy within 30 days after receiving notice of the discrepancy.

      3.  The provisions of NRS 233B.121 to 233B.150, inclusive, apply to:

      (a) The suspension or revocation of the license of a wholesale dealer pursuant to subsection 1; and

      (b) The removal of a nonparticipating manufacturer and its brand families and styles of cigarettes from the directory pursuant to subsection 2.

      (Added to NRS by 2011, 931; A 2013, 2663; 2017, 1005; 2019, 640)

      NRS 370.700  Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

      1.  The Attorney General, on behalf of the Department, may bring an action in the district court of this State to:

      (a) Enjoin any threatened or actual violation of the provisions of NRS 370.600 to 370.705, inclusive, by a distributor or manufacturer and to compel the distributor or manufacturer to comply with those provisions; or

      (b) Enforce any of the provisions of NRS 370.600 to 370.705, inclusive.

      2.  In any action brought by the State to enforce the provisions of NRS 370.600 to 370.705, inclusive, the State is entitled to recover any costs of investigation, expert witness fees, costs of the action and reasonable attorney’s fees.

      3.  If a court determines that a person has violated any provision of NRS 370.600 to 370.705, inclusive, the court shall order any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the State General Fund.

      4.  The remedies and penalties provided in NRS 370.600 to 370.705, inclusive, are cumulative to each other and to the remedies and penalties available under any other law of this State.

      (Added to NRS by 2005, 379; A 2011, 935)

      NRS 370.705  Controlling provisions; invalidity and severability.

      1.  If a court of competent jurisdiction finds that the provisions of NRS 370.600 to 370.705, inclusive, conflict and cannot be harmonized with the provisions of chapter 370A of NRS, then the provisions of chapter 370A of NRS shall be deemed to control.

      2.  If any section, subsection, subdivision, paragraph, sentence, clause or phrase of NRS 370.600 to 370.705, inclusive, causes chapter 370A of NRS to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of NRS 370.600 to 370.705, inclusive, shall be deemed to be invalid.

      3.  If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter is for any reason held to be invalid, unlawful or unconstitutional, that decision shall be deemed not to affect the validity of the remaining portions of this chapter or any part thereof.

      (Added to NRS by 2005, 379; A 2011, 935)