{"data":{"id":"us-nv/nrs-370.515","jurisdiction":"us-nv","citation":"NRS 370.515","heading":"Restriction on collection by Department of tax for products sold on Indian reservation or colony.","body":"The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:\n1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;\n2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and\n3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","MISCELLANEOUS PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec515","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"5e66c4a144dba2167c57133550db13c2b0eea997781bbaa80b8c39289b6b3882","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.510","next":"us-nv/nrs-370.520"},"notice":"GroundRules: Original legal text. Not legal advice."}