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.