NRS: CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES

[Rev. 4/15/2026 2:24:56 PM--2025]

CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES

GENERAL PROVISIONS

NRS 372A.010 Definitions.

NRS 372A.015 “Cannabis” defined.

NRS 372A.020 “Controlled substance” defined.

NRS 372A.040 “Sell” defined.

NRS 372A.050 Department to adopt regulations.

CONTROLLED SUBSTANCES TAX

NRS 372A.060 Applicability; no immunity from criminal prosecution.

NRS 372A.070 Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement.

NRS 372A.080 Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

NRS 372A.090 Revenue stamps: Design, printing and sale; record of stamps sold.

NRS 372A.100 Destruction of spoiled or unusable revenue stamps.

NRS 372A.110 Deposit and allocation of taxes, fees and penalties collected.

NRS 372A.120 Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

NRS 372A.130 Action to enjoin assessment or collection of tax, interest or penalty barred.

TAXES ON MARIJUANA AND CANNABIS PRODUCTS

General Provisions

NRS 372A.200 Definitions.

NRS 372A.205 “Adult-use cannabis retail store” defined.

NRS 372A.207 “Cannabis consumption lounge” defined.

NRS 372A.210 “Cannabis cultivation facility” defined.

NRS 372A.220 “Excise tax on cannabis” defined.

NRS 372A.247 “Sales price” defined.

NRS 372A.250 “Taxpayer” defined.

Administration

NRS 372A.260 Applicability of chapter 360 of NRS.

NRS 372A.270 Maintenance and availability of records of taxpayer; penalty.

NRS 372A.280 Examination of records by Department; payment of expenses of Department for examination of records outside State.

NRS 372A.285 Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations.

Seller’s Permits

NRS 372A.2855 Definitions. [Effective January 1, 2027.]

NRS 372A.2857 “Board” defined. [Effective January 1, 2027.]

NRS 372A.2858 “Business” defined. [Effective January 1, 2027.]

NRS 372A.286 “Person” defined. [Effective January 1, 2027.]

NRS 372A.2862 “Seller” defined. [Effective January 1, 2027.]

NRS 372A.2864 Registration with Department and cannabis tax permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2027.]

NRS 372A.2865 Issuance, assignability and display of cannabis tax permit; explanation of liability for collection and payment of taxes. [Effective January 1, 2027.]

NRS 372A.2867 Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.]

NRS 372A.2868 Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.]

NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]

Imposition

NRS 372A.290 Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt.

Overpayments and Refunds

NRS 372A.300 Certification of excess amount collected; credit and refund.

NRS 372A.310 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

NRS 372A.320 Interest on overpayments; disallowance of interest.

NRS 372A.330 Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

NRS 372A.340 Standing to file petition for judicial review; failure to file petition constitutes waiver.

NRS 372A.350 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

NRS 372A.360 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Miscellaneous Provisions

NRS 372A.370 Prohibited acts; penalty.

NRS 372A.380 Remedies of State are cumulative.

_________

GENERAL PROVISIONS

NRS 372A.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372A.015, 372A.020 and 372A.040 have the meanings ascribed to them in those sections.

(Added to NRS by 1987, 1737)

NRS 372A.015 “Cannabis” defined. “Cannabis” has the meaning ascribed to it in NRS 678A.085.

(Added to NRS by 1987, 1737; A 2019, 3767)

NRS 372A.020 “Controlled substance” defined. “Controlled substance” includes:

1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and

2. A substance which:

(a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and

(b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.

(Added to NRS by 1987, 1737)

NRS 372A.040 “Sell” defined. “Sell” includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise, obtained directly or indirectly.

(Added to NRS by 1987, 1737)

NRS 372A.050 Department to adopt regulations. The Department shall adopt all necessary regulations to carry out the provisions of this chapter.

(Added to NRS by 1987, 1737)

CONTROLLED SUBSTANCES TAX

NRS 372A.060 Applicability; no immunity from criminal prosecution.

1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to:

(a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or

(b) Any person who acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies, sells or dispenses cannabis for the medical use of cannabis as authorized pursuant to chapter 678C of NRS.

2. Compliance with the provisions of NRS 372A.060 to 372A.130, inclusive, does not immunize a person from criminal prosecution for the violation of any other provision of law.

(Added to NRS by 1987, 1737; A 2013, 3727; 2015, 2261; 2019, 3870)

1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first:

(a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and

(b) Pays a tax on:

(1) Each gram of a controlled substance, or portion thereof, of $1,000; and

(2) Each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, of $2,000.

2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled substance must be measured by the weight of the substance in the dealer’s possession, including the weight of any material, compound, mixture or preparation that is added to the controlled substance.

3. The Department shall not require a registered dealer to give his or her name, address, social security number or other identifying information on any return submitted with the tax.

4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part of the tax.

5. The district attorney of any county in which a dealer resides may institute and conduct the prosecution of any action for violation of subsection 1.

6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section.

7. As used in this section:

(a) “Cannabis product” has the meaning ascribed to it in NRS 678A.120.

(b) “Controlled substance” does not include cannabis or cannabis products.

(Added to NRS by 1987, 1738; A 1989, 814; 2013, 3727; 2019, 3871)

NRS 372A.080 Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.

2. No criminal prosecution may be initiated on the basis of:

(a) Information which was submitted to the Department; or

(b) Evidence derived from information submitted to the Department, pursuant to NRS 372A.060 to 372A.130, inclusive, or any regulation adopted pursuant thereto.

3. No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information:

(a) Was independently discovered; or

(b) Inevitably would have been discovered based on independent information.

4. This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.

5. Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.

(Added to NRS by 1987, 1738; A 2007, 2094; 2015, 2263)

NRS 372A.090 Revenue stamps: Design, printing and sale; record of stamps sold.

1. The Department shall:

(a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive.

(b) Have as many stamps printed as may be required.

2. The stamps must be serially numbered and the Department shall maintain a record of the number of each stamp with the name of the dealer to whom it was sold.

(Added to NRS by 1987, 1738; A 2015, 2263)

NRS 372A.100 Destruction of spoiled or unusable revenue stamps. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set forth the number, denomination and face value of the stamps.

(Added to NRS by 1987, 1739)

NRS 372A.110 Deposit and allocation of taxes, fees and penalties collected.

1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately.

2. The Governor or his or her designee shall administer the money credited to the State General Fund pursuant to subsection 1. The money may be expended only for grants to county and city law enforcement agencies for the enforcement of chapter 453 of NRS.

3. Any civil penalty collected by a district attorney pursuant to NRS 372A.070 must be deposited in the county treasury for the purposes of law enforcement and conducting criminal prosecutions.

(Added to NRS by 1987, 1739; A 1989, 814; 2015, 2263)

NRS 372A.120 Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

1. The Department shall immediately deliver any controlled substances which come into its possession in the course of administering NRS 372A.060 to 372A.130, inclusive, with a full accounting to the Investigation Division of the Department of Public Safety.

2. The Investigation Division of the Department of Public Safety and every other law enforcement agency shall notify the Department of each person it discovers having possession of a controlled substance and the serial number of any stamps affixed.

(Added to NRS by 1987, 1739; A 2001, 2601; 2015, 2263)

NRS 372A.130 Action to enjoin assessment or collection of tax, interest or penalty barred. No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive.

(Added to NRS by 1987, 1739; A 2015, 2264)

TAXES ON MARIJUANA AND CANNABIS PRODUCTS

General Provisions

NRS 372A.200 Definitions. As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 2015, 2259; A 2017, 3724, 3730; 2021, 2385; 2025, 749)

NRS 372A.205 “Adult-use cannabis retail store” defined. “Adult-use cannabis retail store” has the meaning ascribed to it in NRS 678A.065.

(Added to NRS by 2017, 3728; A 2019, 3871)

NRS 372A.207 “Cannabis consumption lounge” defined. “Cannabis consumption lounge” has the meaning ascribed to it in NRS 678A.087.

(Added to NRS by 2021, 2385)

NRS 372A.210 “Cannabis cultivation facility” defined. “Cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.090.

(Added to NRS by 2015, 2259; A 2019, 3871)

NRS 372A.220 “Excise tax on cannabis” defined. “Excise tax on cannabis” means any of the excise taxes imposed by NRS 372A.290.

(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)

NRS 372A.247 “Sales price” defined.

1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:

(a) The cost of the property sold.

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

2. The total amount for which property is sold includes all of the following:

(a) Any services that are a part of the sale.

(b) Any amount for which credit is given to the purchaser by the seller.

3. “Sales price” does not include any of the following:

(a) Cash discounts allowed and taken on sales.

(b) The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit, except that this exclusion does not apply in any instance when the customer, to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.

(c) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.

(Added to NRS by 2017, 3722, 3728)

NRS 372A.250 “Taxpayer” defined. “Taxpayer” means a:

1. Cannabis cultivation facility;

2. Adult-use cannabis retail store; or

3. Cannabis consumption lounge.

(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871; 2021, 2385)

Administration

NRS 372A.260 Applicability of chapter 360 of NRS. The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on cannabis to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380, inclusive.

(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767; 2025, 749)

NRS 372A.270 Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;

(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and

(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.

(Added to NRS by 2015, 2259)

NRS 372A.280 Examination of records by Department; payment of expenses of Department for examination of records outside State.

1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise tax on cannabis.

2. Any person who may be liable for the excise tax on cannabis and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.

(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)

NRS 372A.285 Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations.

1. Each cannabis cultivation facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:

(a) The current production of the cannabis cultivation facility;

(b) Sales by product type;

(d) Such other information as the Department may require.

2. Each cannabis production facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:

(a) The amount of cannabis purchased;

(b) The amount of cannabis products produced;

(d) Prices by product type; and

(e) Such other information as the Department may require.

3. Each cannabis sales facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:

(a) The amount of cannabis purchased by the cannabis sales facility from cannabis cultivation facilities or cannabis production facilities;

(b) Sales to consumers by product type;

(d) Such other information as the Department may require.

4. The Department shall adopt regulations prescribing the frequency of the reports required pursuant to this section which must be submitted not less frequently than quarterly and not more frequently than monthly.

5. As used in this section:

(a) “Cannabis production facility” has the meaning ascribed to it in NRS 678A.125.

(b) “Cannabis products” has the meaning ascribed to it in NRS 678A.120.

(Added to NRS by 2017, 3723, 3729; A 2019, 3872)

Seller’s Permits

NRS 372A.2855 Definitions. [Effective January 1, 2027.] As used in NRS 372A.2855 to 372A.2869, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.2857 to 372A.2862, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.2857 “Board” defined. [Effective January 1, 2027.] “Board” means the Cannabis Compliance Board.

(Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.2858 “Business” defined. [Effective January 1, 2027.] “Business” includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect.

(Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.286 “Person” defined. [Effective January 1, 2027.] “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit, but does not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.

(Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.2862 “Seller” defined. [Effective January 1, 2027.] “Seller” includes every person who engages in the business of selling cannabis or cannabis products. As used in this section:

1. “Cannabis product” has the meaning ascribed to it in NRS 678A.120.

2. “Selling” has the meaning ascribed to “sale” in NRS 372A.040.

(Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.2864 Registration with Department and cannabis tax permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2027.]

1. In addition to any other permit required by law, before the issuance of a license by the Board pursuant to chapter 678B of NRS, every person desiring to engage in or conduct business as a seller within this State must, for each place of business:

(a) Register with, or obtain a permit from, the Department pursuant to NRS 360.597 to 360.5975, inclusive; and

(b) Obtain a cannabis tax permit from the Department issued pursuant to NRS 372A.2865.

2. Every application for a cannabis tax permit must:

(a) Be made upon a form prescribed by the Department.

(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the applicant’s place or places of business.

(d) Be signed by:

(1) The owner if he or she is a natural person;

(2) A member or partner if the seller is an association or partnership; or

(3) An executive officer or some person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.

(Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.2865 Issuance, assignability and display of cannabis tax permit; explanation of liability for collection and payment of taxes. [Effective January 1, 2027.]

1. Except as otherwise provided in NRS 360.205 and 372A.2867, after compliance with NRS 372A.2864 by an applicant for a cannabis tax permit, the Department shall, not later than 15 days after receipt of the application:

(a) Grant and issue to the applicant a separate cannabis tax permit for each place of business within the county.

(b) Provide the applicant with a full written explanation of the liability of the applicant for the collection and payment of any applicable taxes imposed by this title.

2. A cannabis tax permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. A cannabis tax permit must at all times be conspicuously displayed at the place for which it is issued.

(Added to NRS by 2025, 747, effective January 1, 2027)

NRS 372A.2867 Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.]

1. Whenever any person fails to comply with any applicable provision of this title relating to the excise taxes imposed by this title or regulation of the Department relating to the excise taxes imposed by this title, the Department, after complying with the requirements of subsection 2 and providing a hearing of which the person was given prior notice of at least 10 days in writing specifying the time and place of the hearing and requiring the person to show cause as to why his or her cannabis tax permit should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person. A hearing required pursuant to this subsection must be conducted not later than 30 days after the person was given notice of the hearing, except that for good cause shown by the holder of the permit, the Department may continue the hearing for not more than 30 additional days.

2. Before giving notice of a hearing pursuant to subsection 1, the Department must send to the holder of the permit information clearly explaining the nature of the alleged noncompliance, the amount of any delinquent excise tax, and any penalty and interest relating thereto, and contact information that the holder of the permit may use to address questions concerning the alleged noncompliance. Except as otherwise provided in this subsection, if not later than 30 days after such information is sent to the holder of the permit, the holder of the permit pays the full amount of any delinquent excise tax, and penalty and interest relating thereto, or enters into a written agreement with the Department to pay such amount in installments over a period specified in the agreement, the Department must not give notice of a hearing pursuant to subsection 1. If the holder of the permit and the Department have approved a written agreement to pay the amount of any delinquent excise tax, and any penalty and interest relating thereto, in installments over a specified period of time, but the written agreement must be approved by the Nevada Tax Commission before becoming effective, the Department must present the written agreement to the Commission at its next public meeting and, if the Commission approves the written agreement, the Department must not give notice of a hearing pursuant to subsection 1. If the alleged noncompliance of the holder of the permit is a failure to comply with a written agreement with the Department to pay any delinquent excise tax, and penalty and interest relating thereto, the Department must send to the holder of the permit the information required by this subsection before giving notice of a hearing pursuant to subsection 1 and the Department may give notice of such a hearing if the holder of the permit does not cure the deficiency within 30 days after receiving information concerning the alleged noncompliance.

3. The Department shall, not later than 30 days after a hearing conducted pursuant to subsection 1, serve any decision regarding the suspension or revocation of a cannabis tax permit on the person in writing. If the holder of the permit does not file an appeal with the Nevada Tax Commission in accordance with subsection 6, the decision of the Department is final and not subject to judicial review.

4. The Department shall serve the decision required pursuant to subsection 3 by personal service or by certified mail, or, if the person provided consent to receiving electronic mail, in the manner prescribed for service of notice of a deficiency determination.

5. The Department shall not issue a new cannabis tax permit to any person who has previously had a permit revoked, unless the Department is satisfied that the person will comply with the provisions of this title relating to the excise taxes imposed by this title and the associated regulations of the Department.

6. Within 30 days after the date of service of a decision pursuant to subsection 3, a person who is aggrieved by the decision may file an appeal with the Nevada Tax Commission. The Commission shall consider the appeal at its next available public meeting. A decision of the Commission on appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS. Not later than 30 days after the public meeting at which the Commission considers the appeal, the Commission must issue a final decision in writing and serve the final written decision on the parties either personally or by certified mail.

7. If the final decision of the Department pursuant to subsection 3 or the Nevada Tax Commission pursuant to subsection 6, as applicable, supports revocation or suspension of the cannabis tax permit, the Department shall, not later than 5 days after issuance of the final decision, serve by certified mail or electronic means a copy of the final decision to the Board.

8. The Department shall, within 5 days after a person who is subject to a final decision pays the liability in full or the liability is transferred and paid in full with the proceeds from the transfer, reinstate the cannabis tax permit and provide the person a letter stating that the person has satisfied the arrearage and the cannabis tax permit has been reinstated. The Department shall also send a copy of that letter to the Board by certified mail or electronic means.

9. A seller who has received a notice of hearing pursuant to subsection 2 may continue to operate until such time as a copy of a final decision is sent to the Board pursuant to subsection 7.

(Added to NRS by 2025, 747, effective January 1, 2027)

NRS 372A.2868 Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.]

1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final decision of the Nevada Tax Commission pursuant to this chapter, the person must:

(a) Pay the amount of any outstanding liability as set forth in the final decision; or

(b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the outstanding tax liability.

2. If a court determines that the amount of any outstanding tax liability set forth in the final decision should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935.

(Added to NRS by 2025, 748, effective January 1, 2027)

NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.] If the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of the license:

1. The holder of the license shall request in writing from the Department a certificate of the amount of any delinquent excise taxes, and any interest and penalties relating thereto, owed to the Department by the holder of the license; and

2. The Department shall issue to the holder of the license a certificate of the amount due:

(a) Not later than 30 days after receiving the written request pursuant to subsection 1; or

(b) Not later than 30 days after the date the records of the holder of the license are made available for audit by the Department,

Ê whichever period expires later, but in no event later than 60 days after the Department receives the request from the holder of the license.

(Added to NRS by 2025, 749, effective January 1, 2027)

Imposition

1. An excise tax is hereby imposed on the first wholesale sale in this State of cannabis by a medical cannabis cultivation facility to another cannabis establishment at the rate of 15 percent of:

(a) The fair market value at wholesale of the cannabis, if the sale is made to an affiliate of the medical cannabis cultivation facility; or

(b) The sales price of the cannabis, if the sale is made to a cannabis establishment that is not an affiliate of the medical cannabis cultivation facility.

Ê The excise tax imposed pursuant to this subsection is the obligation of the medical cannabis cultivation facility.

2. An excise tax is hereby imposed on the first wholesale sale in this State of cannabis by an adult-use cannabis cultivation facility to another cannabis establishment at the rate of 15 percent of:

(a) The fair market value at wholesale of the cannabis, if the sale is made to an affiliate of the adult-use cannabis cultivation facility; or

(b) The sales price of the cannabis, if the sale is made to a cannabis establishment that is not an affiliate of the adult-use cannabis cultivation facility.

Ê The excise tax imposed pursuant to this subsection is the obligation of the adult-use cannabis cultivation facility.

3. Except as otherwise provided in subsection 8, an excise tax is hereby imposed on each retail sale in this State of cannabis or cannabis products by an adult-use cannabis retail store or cannabis consumption lounge at the rate of 10 percent of the sales price of the cannabis or cannabis products. The excise tax imposed pursuant to this subsection:

(a) Is the obligation of the seller of the cannabis or cannabis product but may be recovered from the purchaser.

(b) Is separate from and in addition to any general state and local sales and use taxes that apply to retail sales of tangible personal property.

4. The revenues collected from the excise tax imposed pursuant to subsection 1 must be distributed:

(a) To the Cannabis Compliance Board and to local governments in an amount determined to be necessary by the Board to pay the costs of the Board and local governments in carrying out the provisions of chapter 678C of NRS; and

(b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the State Treasurer to be deposited to the credit of the State Education Fund.

5. The revenues collected from the excise tax imposed pursuant to subsection 2 must be distributed:

(b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the State Treasurer to be deposited to the credit of the State Education Fund.

6. For the purpose of subsections 4 and 5, a total amount of $5,000,000 of the revenues collected from the excise tax imposed pursuant to subsection 1 and the excise tax imposed pursuant to subsection 2 in each fiscal year shall be deemed sufficient to pay the costs of all local governments to carry out the provisions of chapters 678C and 678D of NRS. The Board shall, by regulation, determine the manner in which local governments may be reimbursed for the costs of carrying out the provisions of chapters 678C and 678D of NRS.

7. The revenues collected from the excise tax imposed pursuant to subsection 3 must be paid over as collected to the State Treasurer to be deposited to the credit of the State Education Fund.

8. The excise tax imposed pursuant to subsection 3 does not apply to a sale of cannabis for the medical use of cannabis or a medical cannabis product to the holder of a registry identification card or letter of approval by an adult-use cannabis retail store that has been deemed to be a dual licensee pursuant to NRS 678D.490.

9. As used in this section:

(a) “Adult-use cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.025.

(b) “Affiliate” means a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a specified person.

(d) “Letter of approval” has the meaning ascribed to it in NRS 678C.070.

(e) “Local government” has the meaning ascribed to it in NRS 360.640.

(f) “Medical cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.170.

(g) “Medical cannabis establishment” has the meaning ascribed to it in NRS 678A.180.

(h) “Medical cannabis product” has the meaning ascribed to it in NRS 678A.200.

(i) “Medical use of cannabis” has the meaning ascribed to it in NRS 678A.215.

(j) “Registry identification card” has the meaning ascribed to it in NRS 678C.080.

(k) “Wholesale sale” means the first sale or transfer of cannabis by a cannabis cultivation facility to another cannabis establishment. The term does not include a transfer of cannabis by a cannabis cultivation facility to another cannabis cultivation facility when both cannabis cultivation facilities share identical ownership.

(Added to NRS by 2013, 3726; A 2015, 2262; 2017, 3730; 2019, 3269, 3873, 4244; 2021, 1970, 2385; 2023, 2575, 2751)

Overpayments and Refunds

NRS 372A.300 Certification of excess amount collected; credit and refund. If the Department determines that the excise tax on cannabis or any 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 in interest.

(Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767)

NRS 372A.310 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

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

(a) No refund of the excise tax on cannabis may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.

(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.

2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.

3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.

(Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767)

NRS 372A.320 Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of the excise tax on cannabis 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, the Department shall not allow any interest on the overpayment.

(Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767)

1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who is aggrieved by the action of the Department may file an appeal with the Nevada Tax Commission.

2. If the Department fails to serve notice of its action on a claim for refund or credit within 6 months after the claim is filed, the claimant may consider the claim to be disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.

3. The final decision of the Nevada Tax Commission on an appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS.

(Added to NRS by 2015, 2260)

NRS 372A.340 Standing to file petition for judicial review; failure to file petition constitutes waiver.

1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.

2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.

(Added to NRS by 2015, 2260)

NRS 372A.350 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to have been erroneously or illegally collected must first be credited to any tax due from the claimant. The balance of the amount must be refunded to the claimant.

2. In any such judgment, interest must be allowed at the rate of 3 percent per annum upon any amount found to have been erroneously or 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 must be determined by the Department.

(Added to NRS by 2015, 2261)

NRS 372A.360 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 of the excise tax on cannabis or any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding, including, without limitation, a proceeding for judicial review, 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 within the time prescribed in NRS 372A.310.

(Added to NRS by 2015, 2261; A 2017, 3732; 2019, 3767)

Miscellaneous Provisions

NRS 372A.370 Prohibited acts; penalty.

1. A person shall not, with intent to defraud the State or evade payment of the excise tax on cannabis or any part of the tax:

(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration.

(b) Make, cause to be made or permit to be made any false entry in books, records or accounts.

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.

(Added to NRS by 2015, 2261; A 2017, 3733; 2019, 3767)

NRS 372A.380 Remedies of State are cumulative. The remedies of the State provided for in NRS 372A.200 to 372A.380, inclusive, are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.

(Added to NRS by 2015, 2261; A 2025, 749)