{"data":{"id":"us-nv/nrs-370a.140","jurisdiction":"us-nv","citation":"NRS 370A.140","heading":"Participation in Master Settlement Agreement or deposits into qualified escrow fund required.","body":"A manufacturer of tobacco products that sells cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary or intermediaries, after May 24, 1999, shall do one of the following:\n1. Become a participating manufacturer and generally perform its financial obligations under the Master Settlement Agreement; or\n2. Deposit into a qualified escrow fund, on or before April 15 of the year following the year in question, the following amounts as such amounts are adjusted for inflation:\n(a) For the year 1999, $0.0094241 for each unit sold after May 24, 1999;\n(b) For the year 2000, $0.0104712 for each unit sold;\n(c) For each of the years 2001 and 2002, $0.0136125 for each unit sold;\n(d) For each of the years 2003 through 2006, $0.0167539 for each unit sold; and\n(e) For each of the year 2007 and each year thereafter, $0.0188482 for each unit sold.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370A - MANUFACTURERS OF TOBACCO PRODUCTS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370A.html#NRS370ASec140","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"b578c71e9b5f3751a6514e1a3fb366574cca9f5a09d91b050058014509ed9dd3","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370a.130","next":"us-nv/nrs-370a.150"},"notice":"GroundRules: Original legal text. Not legal advice."}