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- 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.
- 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.
- 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.
- NRS 370.090 · Inventory required for wholesale dealer.
- 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 370.240 · 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 370.255 · 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 · Duties of person who accepts order for delivery sale; civil penalties.
- 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.
- NRS 370.350 · Levy; amount; exemptions.
- NRS 370.360 · Payment of tax; reports.
- 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 370.380 · 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
- NRS 370.400 · Penalty for violation of NRS 370.350
- 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; additional penalty.
- NRS 370.419 · Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.
- NRS 370.430 · Penalty for exportation of unstamped cigarettes to unauthorized persons.
- NRS 370.440 · Definitions.
- NRS 370.447 · Required inventory for wholesale dealer.
- NRS 370.450 · Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective through June 30, 2027.]
- NRS 370.450 · Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective July 1, 2027.]
- NRS 370.460 · Unlawful to sell products on which tax is not paid.
- NRS 370.465 · Monthly reports of wholesale dealers: Contents; accompaniment by tax owed.
- 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. [Effective through June 30, 2027.]
- NRS 370.490 · Allowance of credits. [Effective July 1, 2027.]
- 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.
- NRS 370.5031 · Definitions.
- NRS 370.50311 · “Actual cost” defined.
- NRS 370.50312 · “Actual cost list price” defined.
- NRS 370.50313 · “Cigar” defined.
- NRS 370.50314 · “License” defined.
- NRS 370.50315 · “Licensee” defined.
- NRS 370.50316 · “Pipe tobacco” defined.