{"data":{"id":"us-nv/nrs-370.077","jurisdiction":"us-nv","citation":"NRS 370.077","heading":"Cigarette taxes are direct taxes upon consumer.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","CIGARETTES","Tax; Administration"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec077","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"c59fa8d8374d0710320ec57227acfb6f050ed2c89d932aa4d23179e09fda6880","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.0751","next":"us-nv/nrs-370.090"},"notice":"GroundRules: Original legal text. Not legal advice."}