{"data":{"id":"us-nv/nrs-370.009","jurisdiction":"us-nv","citation":"NRS 370.009","heading":"“Basic cost of cigarettes” defined.","body":"“Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","CIGARETTES","General Provisions"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec009","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"7450d5a06b9e8ed1c1b89cf9c8f822ac3a64735caa37632ec2814b2676293569","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.008","next":"us-nv/nrs-370.010"},"notice":"GroundRules: Original legal text. Not legal advice."}