{"data":{"id":"us-nv/nrs-370.0315","jurisdiction":"us-nv","citation":"NRS 370.0315","heading":"“Manufacturer” defined.","body":"1. “Manufacturer” means any person who:\n(a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;\n(b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or\n(c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.\n2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using “roll-your-own” tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.","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#NRS370Sec0315","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"4a6a90bf2fa227bb8a698277b218a28f66cd9e7369a60b5256900e1a8325527a","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.031","next":"us-nv/nrs-370.0317"},"notice":"GroundRules: Original legal text. Not legal advice."}