{"data":{"id":"us-nv/nrs-372a.020","jurisdiction":"us-nv","citation":"NRS 372A.020","heading":"“Controlled substance” defined.","body":"“Controlled substance” includes:\n1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and\n2. A substance which:\n(a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and\n(b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372A.html#NRS372ASec020","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"516c3c921dbd1487861dd254d42c8e07273cd5d944968a498a76c8e2bd6be024","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372a.015","next":"us-nv/nrs-372a.040"},"notice":"GroundRules: Original legal text. Not legal advice."}