Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 370.077: Cigarette taxes are direct taxes upon consumer.

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
Tax; Administration

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.

Collected 2026-09-03T05:51:38Z. Source file · JSON

Browse this collection