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- NRS 370.50317 · “Remote retail sale” defined.
- NRS 370.50318 · “Remote retail seller” defined.
- NRS 370.50319 · “Sale” defined.
- NRS 370.5032 · “Stock-keeping unit” defined.
- NRS 370.50321 · “Ultimate consumer” defined.
- NRS 370.5033 · Required licensing; application for license; scope of license.
- NRS 370.50331 · Restrictions on issuance, maintenance and renewal of license.
- NRS 370.50332 · Posting and transfer of license.
- NRS 370.50333 · Period of validity of license; renewal; fee.
- NRS 370.50334 · Bond or other security.
- NRS 370.50335 · Maintenance of records.
- NRS 370.50336 · Suspension or revocation of license; civil penalties; powers and duties of Department; regulations to establish procedure.
- NRS 370.5034 · Imposition, rate and collection of tax; penalty. [Effective through June 30, 2027.]
- NRS 370.5034 · Imposition, rate and collection of tax; penalty. [Effective July 1, 2027.]
- NRS 370.50341 · Monthly reports of remote retail seller: Contents; accompanied by tax owed.
- 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.
- 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 tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty.
- 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.
- 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.
- 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
- 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.
- NRS 370A.010 · Definitions.