NRS 370.014: “Cigarette rolling machine” defined.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS
- CIGARETTES
- General Provisions
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.
Collected 2026-09-03T05:51:38Z. Source file · JSON