[Rev. 11/21/2013 11:08:22 AM--2013]

CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

CIGARETTES

General Provisions

NRS 370.001           Definitions.

NRS 370.005           “Basic cost of cigarettes” defined.

NRS 370.010           “Cigarette” defined.

NRS 370.013           “Cigarette package” defined.

NRS 370.015           “Cigarette vending machine operator” defined.

NRS 370.020           “Consumer” defined.

NRS 370.025           “Contraband tobacco products” defined.

NRS 370.027           “Cost to the wholesale dealer” defined.

NRS 370.0275         “Counterfeit cigarettes” defined.

NRS 370.028           “Counterfeit stamp” defined.

NRS 370.0285         “Delivery sale” defined.

NRS 370.029           “Delivery service” defined.

NRS 370.0295         “Importer” defined.

NRS 370.0305         “License” defined.

NRS 370.031           “Licensee” defined.

NRS 370.0315         “Manufacturer” defined.

NRS 370.0317         “Other counterfeit tobacco product” defined.

NRS 370.0318         “Other tobacco product” defined.

NRS 370.032           “Place of business” defined.

NRS 370.0325         “Qualified tribal land” defined.

NRS 370.033           “Retail dealer” defined.

NRS 370.035           “Sale” and “to sell” defined.

NRS 370.037           “Sale at wholesale” defined.

NRS 370.042           “Secretary” defined.

NRS 370.048           “Stamp” defined.

NRS 370.052           “Tobacco product package” defined.

NRS 370.055           “Wholesale dealer” defined.

NRS 370.070           Applicability.

NRS 370.073           Wholesale dealer to maintain with Department current mailing and electronic mail addresses.

NRS 370.0751         Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

NRS 370.077           Cigarette taxes are direct taxes upon consumer.

 

Licenses; Tax; Administration

NRS 370.080           Required licensing of wholesale dealers, retail dealers and manufacturers.

NRS 370.085           Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

NRS 370.090           Inventory required for licensing as wholesale dealer.

NRS 370.095           Restrictions on issuance, maintenance and renewal of licenses.

NRS 370.100           Application for license.

NRS 370.110           Issuance of wholesale dealer’s license to certain applicants without payment of fees.

NRS 370.120           Contents of license.

NRS 370.130           Signing, posting and transfer of license.

NRS 370.140           Scope of license; prohibited sales and purchases.

NRS 370.150           Licenses: Period of validity; renewal; fees.

NRS 370.155           Wholesale dealers: Bond or other security.

NRS 370.160           Counties, cities and towns may require business licenses.

NRS 370.165           Levy, rate and collection of tax.

NRS 370.170           Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

NRS 370.175           Unstamped cigarettes: Restriction on possession; notice of certain shipments.

NRS 370.180           Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

NRS 370.190           Sale of revenue stamps by Department; payment for revenue stamps or metered machine impressions; regulations.

NRS 370.193           Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer.

NRS 370.195           Due date for deferred payment owing for revenue stamps and metered machine impressions; extension; conditions under which Department may suspend without notice privilege to defer payment.

NRS 370.200           Sale of cigarette revenue stamps by sheriff and city officers.

NRS 370.210           Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

NRS 370.220           Allowance of discounts for services rendered by dealers.

NRS 370.230           Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.

NRS 370.235           Periodic reporting requirements for manufacturers and wholesale dealers.

NRS 370.240           Monthly reports of dealers.

NRS 370.250           Suspension or revocation of license: Grounds; powers and duties of Department.

NRS 370.253           Procedure for suspension and revocation of license; regulations.

NRS 370.255           Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

NRS 370.257           Access to and confidentiality of records and reports; audit of records by Department. [Effective through December 31, 2013.]

NRS 370.257           Access to and confidentiality of records and reports; audit of records by Department. [Effective January 1, 2014.]

NRS 370.260           Remittances to Department; allocation and appropriation of remittances; monthly reports by Department.

NRS 370.270           Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

NRS 370.280           Tax refunds.

NRS 370.290           Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

NRS 370.295           Transportation of cigarettes: Invoices to accompany shipment.

NRS 370.301           Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

NRS 370.310           Sale or distribution of tax-free cigarettes by vending machine prohibited.

NRS 370.315           Sale of cigarettes in various packages.

 

Delivery Sales

NRS 370.321           Licensing and duties of person who accepts order for delivery sale.

NRS 370.323           Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.

NRS 370.327           Maintenance and retention of monthly records.

 

Use Tax

NRS 370.350           Levy; amount; exemptions.

NRS 370.360           Payment of tax; reports.

 

Sale of Cigarettes by Wholesale Dealer

NRS 370.371           Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

NRS 370.3715         Adoption of regulations by Executive Director.

NRS 370.372           Determination of cost of cigarettes to wholesale dealer.

NRS 370.3725         Selling price of wholesale dealer in certain circumstances.

NRS 370.373           Sale by wholesale dealer of cigarettes bought from another wholesale dealer.

NRS 370.3735         Certain sales at wholesale exempted.

NRS 370.374           Meeting lawful price of competitor.

NRS 370.376           Contract in violation of provisions is void.

NRS 370.378           Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

NRS 370.379           Suspension or revocation of license; reinstatement of license.

 

Penalties and Enforcement

NRS 370.380           Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty.

NRS 370.382           Unlawful fraudulent acts; penalty.

NRS 370.385           Prohibited acts by wholesale or retail dealer; penalties; seizure and destruction of certain unlawfully stamped cigarettes.

NRS 370.390           Penalty for violation of NRS 370.080 to 370.315, inclusive.

NRS 370.395           Penalty for violation of NRS 370.321, 370.323 or 370.327.

NRS 370.400           Penalty for violation of NRS 370.350 or 370.360.

NRS 370.405           Unlawful sale or possession of contraband tobacco products; penalties.

NRS 370.410           Penalty for exporting, importing or possessing contraband tobacco products.

NRS 370.413           Authority to search for evidence of violation.

NRS 370.415           Seizure and disposition of counterfeit stamps, contraband tobacco products and machinery used to manufacture contraband tobacco products.

NRS 370.419           Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.

NRS 370.425           Civil penalties for certain violations; penalty for late payment of tax.

NRS 370.430           Penalty for exportation of unstamped cigarettes to unauthorized persons.

OTHER PRODUCTS MADE FROM TOBACCO

NRS 370.440           Definitions.

NRS 370.445           Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty.

NRS 370.450           Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty.

NRS 370.460           Unlawful to sell products on which tax is not paid.

NRS 370.465           Monthly reports of dealers: Contents; accompaniment by tax owed; penalties.

NRS 370.470           Invoices for certain products required.

NRS 370.480           Records required of retail and wholesale dealers; period for retention.

NRS 370.490           Allowance of credits.

NRS 370.500           Remittance of tax; credit to State General Fund.

NRS 370.501           Imposition and collection of tax by governing body of Indian reservation or colony.

NRS 370.503           Allowance of refund for certain taxes paid.

MISCELLANEOUS PROVISIONS

NRS 370.505           Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

NRS 370.510           Regulations of Department.

NRS 370.515           Restriction on collection by Department of tax for products sold on Indian reservation or colony.

NRS 370.520           Indian rights unabridged.

NRS 370.525           Civil action for injunctive relief.

NRS 370.530           Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

NRS 370.600           Legislative findings.

NRS 370.605           Definitions.

NRS 370.610           “Brand family” defined.

NRS 370.615           “Cigarette” defined.

NRS 370.620           “Directory” defined.

NRS 370.625           “Distributor” defined.

NRS 370.630           “Manufacturer of tobacco products” defined.

NRS 370.635           “Master Settlement Agreement” defined.

NRS 370.640           “Nonparticipating manufacturer” defined.

NRS 370.645           “Participating manufacturer” defined.

NRS 370.650           “Qualified escrow fund” defined.

NRS 370.655           “Stamp” defined.

NRS 370.660           “Units sold” defined.

NRS 370.663           Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.

NRS 370.665           Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

NRS 370.670           Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.

NRS 370.675           Directory of manufacturers and brand families: Duties of Department; judicial review of exclusion from directory.

NRS 370.677           Department required to notify wholesale dealer of certain changes to directory of manufacturers and brand families; duties of wholesale dealer upon receiving notice.

NRS 370.680           Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

NRS 370.682           Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State.

NRS 370.683           Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.

NRS 370.684           Liability of importer for required escrow deposit.

NRS 370.685           Submission to Department, maintenance and use of certain information.

NRS 370.690           Adoption of certain regulations by Department.

NRS 370.692           Account for Tobacco Enforcement: Creation; administration; use.

NRS 370.693           Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

NRS 370.695           Unlawful acts; penalties; violation constitutes deceptive trade practice.

NRS 370.696           Civil penalty: Noncompliance of wholesale dealer or nonparticipating manufacturer; failure to pay; deposit.

NRS 370.697           Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.

NRS 370.698           Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families.

NRS 370.700           Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

NRS 370.705           Controlling provisions; invalidity and severability.

_________

_________

 

CIGARETTES

General Provisions

      NRS 370.001  Definitions.  As used in NRS 370.001 to 370.430, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.005 to 370.055, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 1977, 782; A 1983, 708; 1989, 1517; 1999, 1667; 2005, 1192; 2007, 2057; 2013, 2654)

      NRS 370.005  “Basic cost of cigarettes” defined.  “Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.

      (Added to NRS by 1989, 1514; A 1993, 2473)

      NRS 370.010  “Cigarette” defined.  “Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.

      [Part 1:192:1947; A 1951, 124]—(NRS A 1977, 782; 1989, 1517)

      NRS 370.013  “Cigarette package” defined.  “Cigarette package” means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes.

      (Added to NRS by 2005, 1185)

      NRS 370.015  “Cigarette vending machine operator” defined.  “Cigarette vending machine operator” means any retail dealer licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada.

      (Added to NRS by 1965, 1245; A 1977, 782; 2005, 1192)

      NRS 370.020  “Consumer” defined.  “Consumer” means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.

      [Part 1:192:1947; A 1951, 124]—(NRS A 1973, 1006; 1977, 782)

      NRS 370.025  “Contraband tobacco products” defined.  “Contraband tobacco products” means any:

      1.  Counterfeit cigarettes;

      2.  Other counterfeit tobacco product;

      3.  Cigarettes or “roll-your-own” tobacco offered for sale in this State by a manufacturer, or cigarettes or “roll-your-own” tobacco of a brand family, that is not listed in the directory created pursuant to NRS 370.675;

      4.  Cigarettes bearing a tribal stamp issued by the Department which are sold or offered for sale at a retail location that is not located on qualified tribal land; or

      5.  Cigarettes or other tobacco product:

      (a) Exported from or imported into this State, or mailed, shipped, delivered, sold, exchanged, transported, distributed or held for distribution within the borders of this State by any person in violation of any of the provisions of this chapter;

      (b) In any way held in the possession or constructive possession of any person not authorized under this chapter to possess or constructively possess the cigarettes or other tobacco product; or

      (c) Being offered for sale in any form other than in an unopened package in violation of subsection 1 of NRS 202.2493.

      (Added to NRS by 1973, 1005; A 1977, 782; 2005, 1192; 2007, 2057; 2013, 2654)

      NRS 370.027  “Cost to the wholesale dealer” defined.  “Cost to the wholesale dealer” means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter.

      (Added to NRS by 1989, 1514; A 1993, 2473)

      NRS 370.0275  “Counterfeit cigarettes” defined.  “Counterfeit cigarettes” means any cigarettes or cigarette packages:

      1.  Bearing false manufacturing labels;

      2.  Bearing counterfeit stamps; or

      3.  Meeting any combination of the descriptions contained in subsections 1 and 2.

      (Added to NRS by 2005, 1185)

      NRS 370.028  “Counterfeit stamp” defined.  “Counterfeit stamp” means any stamp that:

      1.  Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or

      2.  Was not sold by the Department or its agents or pursuant to the laws of any other state governing the taxation of cigarettes.

      (Added to NRS by 2005, 1185)

      NRS 370.0285  “Delivery sale” defined.

      1.  “Delivery sale” means any sale of cigarettes, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:

      (a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or

      (b) The cigarettes are delivered by mail or the use of another delivery service.

      2.  For the purpose of this section, any sale of cigarettes to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.

      (Added to NRS by 2005, 1185)

      NRS 370.029  “Delivery service” defined.  “Delivery service” means any person engaged in the commercial delivery of letters, packages or other containers.

      (Added to NRS by 2005, 1185)

      NRS 370.0295  “Importer” defined.  “Importer” means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale.

      (Added to NRS by 2013, 2653)

      NRS 370.0305  “License” defined.  “License” means a license issued pursuant to NRS 370.001 to 370.430, inclusive, that authorizes the holder to conduct business as a manufacturer or a wholesale or retail dealer.

      (Added to NRS by 2005, 1185)

      NRS 370.031  “Licensee” defined.  “Licensee” means the holder of a license.

      (Added to NRS by 2005, 1185)

      NRS 370.0315  “Manufacturer” defined.  “Manufacturer” means any person who:

      1.  Manufactures, fabricates, assembles, processes or labels a finished cigarette; or

      2.  Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State.

      (Added to NRS by 2005, 1185)

      NRS370.0317  “Other counterfeit tobacco product” defined.  “Other counterfeit tobacco product” means any other tobacco product or tobacco product package bearing a false manufacturing label.

      (Added to NRS by 2007, 2056)

      NRS370.0318  “Other tobacco product” defined.  “Other tobacco product” means any tobacco of any description or any product made from tobacco, other than cigarettes.

      (Added to NRS by 2007, 2056)

      NRS 370.032  “Place of business” defined.  “Place of business” means, for a person engaged in business as:

      1.  A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or

      2.  A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold to a consumer.

      (Added to NRS by 2005, 1185)

      NRS 370.0325  “Qualified tribal land” defined.  “Qualified tribal land” means any real property:

      1.  For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and

      2.  Over which an Indian tribe exercises governmental power.

      (Added to NRS by 2013, 2653)

      NRS 370.033  “Retail dealer” defined.  “Retail dealer” means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State.

      (Added to NRS by 1973, 1005; A 1977, 783; 2005, 1192)

      NRS 370.035  “Sale” and “to sell” defined.  “Sale” or “to sell” includes any of the following:

      1.  To exchange, barter, possess or traffic in;

      2.  To solicit or receive an order for;

      3.  To keep or expose for sale;

      4.  To deliver for value;

      5.  To peddle;

      6.  To possess with intent to sell;

      7.  To transfer to anyone for sale or resale;

      8.  To possess or transport in contravention of the provisions of NRS 370.001 to 370.430, inclusive;

      9.  To traffic in for any consideration, promised or obtained directly or indirectly; or

      10.  To procure or allow to be procured for any reason.

      (Added to NRS by 1965, 1245; A 1977, 783; 1983, 708)

      NRS 370.037  “Sale at wholesale” defined.  “Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer’s business, to a retail dealer for the purpose of resale.

      (Added to NRS by 1989, 1514)

      NRS 370.042  “Secretary” defined.  “Secretary” means the Secretary of the United States Department of the Treasury.

      (Added to NRS by 2005, 1185)

      NRS 370.048  “Stamp” defined.  “Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to NRS 370.0751 and 370.165.

      (Added to NRS by 2005, 1186)

      NRS370.052  “Tobacco product package” defined.  “Tobacco product package” means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers.

      (Added to NRS by 2007, 2056)

      NRS 370.055  “Wholesale dealer” defined.  “Wholesale dealer” means:

      1.  Any person, whether located within or outside of the borders of this State, who:

      (a) Brings, sends, or causes to be brought or sent into this State any unstamped cigarettes purchased from the manufacturer or another wholesale dealer; and

      (b) Stores, sells or otherwise disposes of those cigarettes within the State.

      2.  Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.

      3.  Any person, whether located within or outside of the borders of this State, who acquires cigarettes solely for the purpose of bona fide resale to retail dealers in this State or to other persons in this State for the purpose of resale only.

      (Added to NRS by 1965, 1245; A 1977, 783; 1989, 1517; 2005, 1192)

      NRS 370.070  Applicability.  The provisions of NRS 370.001 to 370.430, inclusive, do not apply to:

      1.  Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;

      2.  A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and

      3.  A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:

      (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and

      (b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).

      [17:192:1947; 1943 NCL § 6528.17] + [5:178:1953]—(NRS A 1983, 709; 1999, 1667; 2001, 2135; 2013, 2654)

      NRS 370.073  Wholesale dealer to maintain with Department current mailing and electronic mail addresses.         Each wholesale dealer shall:

      1.  For the purpose of receiving any notification from the Department pursuant to this chapter, maintain with the Department:

      (a) A permanent mailing address; and

      (b) An electronic mail address.

      2.  Provide written notice to the Department of any change in the information specified in subsection 1 not later than 10 days after the change.

      (Added to NRS by 2013, 2653)

      NRS 370.0751  Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

      1.  The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony.

      2.  If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.

      (Added to NRS by 1977, 782)

      NRS 370.077  Cigarette taxes are direct taxes upon consumer.  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.

      (Added to NRS by 1977, 782)

Licenses; Tax; Administration

      NRS 370.080  Required licensing of wholesale dealers, retail dealers and manufacturers.

      1.  A person shall not engage in business as a wholesale dealer in the State of Nevada unless that person first secures a license to engage in that activity from the Department.

      2.  A person shall not engage in business as a retail dealer in the State of Nevada unless that person first secures a license to engage in that activity from the Department.

      3.  A manufacturer shall not sell any cigarettes to a wholesale dealer in the State of Nevada unless that manufacturer first secures a license to engage in that activity from the Department.

      4.  A separate license is required to engage in each of the activities described in this section.

      [2:192:1947; 1943 NCL § 6528.02]—(NRS A 1973, 1006; 1975, 1714; 1977, 783; 2005, 1193)

      NRS 370.085  Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.  The Department shall create and maintain on its Internet website and otherwise make available for public inspection a list of all:

      1.  Currently valid licenses and the identity of the licensees holding those licenses; and

      2.  Indian tribes on whose reservations or colonies cigarettes or other products made from tobacco are sold and, pursuant to NRS 370.515, from which the Department does not collect the tax imposed by this chapter on such cigarettes or other products made from tobacco sold on the reservations or colonies.

Ê The Department shall update the list at least once each month.

      (Added to NRS by 2005, 1186)

      NRS 370.090  Inventory required for licensing as wholesale dealer.

      1.  Each applicant for a wholesale dealer’s license must, and each person licensed as a wholesale dealer shall keep on hand at all times cigarettes of a wholesale value of at least $10,000.

      2.  The provisions of this section do not apply to any person who was a wholesale dealer on June 30, 1973.

      [Part 4:192:1947; 1943 NCL § 6528.04]—(NRS A 1973, 1006; 1977, 784; 1991, 2280)

      NRS 370.095  Restrictions on issuance, maintenance and renewal of licenses.

      1.  No license may be issued, maintained or renewed:

      (a) If the applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant:

             (1) Owes $500 or more in delinquent cigarette taxes;

             (2) Had a license as a manufacturer or as a wholesale or retail dealer revoked by the Department within the past 2 years;

             (3) Has been convicted of a crime relating to the sale of stolen or counterfeit cigarettes or stamps or the receipt of stolen cigarettes;

             (4) Is a manufacturer who has:

                   (I) Imported any cigarettes into the United States in violation of 19 U.S.C. § 1681a; or

                   (II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq.; or

             (5) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140.

      (b) Unless the applicant for the license certifies in writing, under penalty of perjury, that the applicant will comply fully with the provisions of chapter 370A of NRS.

      2.  As used in this section:

      (a) “Manufacturer of tobacco products” has the meaning ascribed to it in NRS 370A.060.

      (b) “Nonparticipating manufacturer” means any manufacturer of tobacco products that is not a participating manufacturer.

      (c) “Participating manufacturer” has the meaning ascribed to it in NRS 370A.080.

      (Added to NRS by 2005, 1186)

      NRS 370.100  Application for license.  An application for a license must:

      1.  Be made to the Department on forms prescribed by the Department.

      2.  Include the name and address of the applicant. If the applicant is a firm, association or partnership, the application must include the names and addresses of each of its members. If the applicant is a corporation, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers.

      3.  Specify the location, by street and number, of the principal place of business of the applicant and of the premises for which the license is sought.

      4.  Specify any other information the Department may require.

      5.  Except as otherwise provided in NRS 370.001 to 370.430, inclusive, be accompanied by the required license fee.

      6.  Be accompanied by a certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035.

      [Part 4:192:1947; 1943 NCL § 6528.04]—(NRS A 1971, 1165; 1975, 1714; 1977, 784; 2001, 812; 2005, 1193)

      NRS 370.110  Issuance of wholesale dealer’s license to certain applicants without payment of fees.  The Department may issue a wholesale cigarette dealer’s license without payment of fees to any applicant who is authorized to do business on an Indian reservation or Indian colony or upon a military or other federal reservation.

      [Part 10:192:1947; A 1951, 124]—(NRS A 1975, 1714; 1977, 784)

      NRS 370.120  Contents of license.  Each cigarette dealer’s license issued under this chapter shall set forth:

      1.  The name of the person to whom it is issued. If the license is issued under a fictitious name, the license shall also set forth the name of each of the persons conducting the business under the fictitious name.

      2.  The location, by street and number, of the premises for which the license is issued.

      [5:192:1947; 1943 NCL § 6528.05]—(NRS A 1977, 784)

      NRS 370.130  Signing, posting and transfer of license.  Each holder of a cigarette dealer’s license shall:

      1.  Sign the license or cause an authorized representative to sign it.

      2.  Post the license in a conspicuous place in the premises for which it was issued.

Ê Licenses issued under the provisions of this chapter are nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.

      [6:192:1947; 1943 NCL § 6528.06]—(NRS A 1965, 301; 1971, 1165; 1975, 1714; 1977, 784)

      NRS 370.140  Scope of license; prohibited sales and purchases.

      1.  A current license as a:

      (a) Manufacturer authorizes the holder thereof to sell cigarettes anywhere within the borders of this State to a wholesale dealer who holds a current license.

      (b) Wholesale dealer authorizes the holder thereof to:

             (1) Purchase cigarettes from any manufacturer or wholesale dealer who holds a current license; or

             (2) Sell cigarettes anywhere within the borders of this State to any Indian tribe listed by the Department pursuant to NRS 370.085 or any wholesale or retail dealer who holds a current license.

      (c) Retail dealer authorizes the holder thereof to:

             (1) Purchase cigarettes from any wholesale dealer who holds a current license; or

             (2) Sell cigarettes anywhere within the borders of this State to any consumer.

      2.  No person who holds a current license as a:

      (a) Manufacturer may sell cigarettes within the borders of this State to any person other than a wholesale dealer who holds a current license.

      (b) Wholesale or retail dealer may purchase cigarettes for sale within the borders of this State or sell cigarettes within the borders of this State except as authorized pursuant to subsection 1.

      [Part 9:192:1947; A 1949, 598; 1943 NCL § 6528.09]—(NRS A 1965, 1246; 2005, 1194)

      NRS 370.150  Licenses: Period of validity; renewal; fees.

      1.  Each license issued by the Department is valid only for the calendar year for which it is issued, and must be renewed annually.

      2.  The Department shall not charge any license fees for a manufacturer’s or retail dealer’s license.

      3.  An annual license fee of $150 must be charged for each wholesale dealer’s license. If such a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.

      4.  The fees for a wholesale dealer’s license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.

      5.  A wholesale dealer’s license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.

      [7:192:1947; 1943 NCL § 6528.07]—(NRS A 1977, 785; 2005, 1194)

      NRS 370.155  Wholesale dealers: Bond or other security.

      1.  Except as otherwise provided in this section, each licensed wholesale cigarette dealer shall furnish a bond executed by the wholesale cigarette dealer as principal, and by a corporation qualified under the laws of this state as surety, payable to the State of Nevada and conditioned upon the payment of all excise taxes required to be precollected by the wholesale cigarette dealer under the provisions of this chapter. Each bond must be in a principal sum equal to the largest amount of tax precollected by the wholesale cigarette dealer in any quarter of the preceding year, or if the information to establish that amount is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. No bond may be for less than $1,000. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount must be rounded up to the next larger integral multiple of $100.

      2.  Except as otherwise provided in this section, each licensed wholesale cigarette dealer who wishes to defer payment on the purchase of revenue stamps or metered machine impressions shall furnish a bond executed by the wholesale cigarette dealer as principal, and by a corporation qualified under the laws of this state as surety, payable to the State of Nevada and conditioned upon the payment of all deferred payments for revenue stamps and metered machine impressions. Each bond must be in a principal sum equal to the maximum amount of revenue stamps or metered machine impressions which the wholesale dealer may have unpaid at any time. No bond may be for less than $1,000. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount must be rounded up to the next larger integral multiple of $100.

      3.  In lieu of a bond a licensed wholesale cigarette dealer may deposit with the Department, under such terms as the Department may prescribe, a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department. The Department shall deposit all cash and bonds of the United States or of the State of Nevada received pursuant to this subsection with the State Treasurer as custodian.

      4.  Upon application and a satisfactory showing, the Department may increase or decrease the amount of a bond required by subsection 1 or 2, based on the amount of excise tax precollected or payments deferred, respectively, by the wholesale cigarette dealer.

      5.  The Department may waive the requirement of the bond required by subsection 1 or 2, whenever a licensed wholesale cigarette dealer has maintained a satisfactory record of payment of excise taxes or deferred payments, respectively, for a period of 5 consecutive years.

      6.  A wholesale dealer is not entitled to a refund of any portion of money paid as a bond pursuant to this section if the wholesale dealer has failed to file a report required by this chapter or owes the Department any payment or penalty pursuant to this chapter.

      (Added to NRS by 1961, 676; A 1967, 855; 1975, 1714; 1977, 785; 1989, 1072, 2184, 2190; 2013, 2655)

      NRS 370.160  Counties, cities and towns may require business licenses.  This chapter does not prohibit any county, city or town in the State of Nevada from requiring licenses before a person engages in business as a wholesale dealer or retail dealer in cigarettes.

      [Part 9:192:1947; A 1949, 598; 1943 NCL § 6528.09]—(NRS A 1973, 1006)

      NRS 370.165  Levy, rate and collection of tax.  There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate of 40 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or other approved evidence of payment to each package, packet or container in which cigarettes are sold. The tax must be precollected by the wholesale or retail dealer, and must be recovered from the consumer by adding the amount of the tax to the selling price. Each person who sells cigarettes at retail shall prominently display on the premises a notice that the tax is included in the selling price and is payable under the provisions of this chapter.

      (Added to NRS by 1977, 782; A 1985, 470; 1987, 1789; 1989, 2185, 2191; 1991, 287; 2003, 20th Special Session, 169)

      NRS 370.170  Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

      1.  Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell any cigarettes in this state unless there is affixed to each of the cigarette packages a Nevada cigarette revenue stamp which is issued by the Department and affixed by a metered stamping machine approved by and registered with the Department or any other method approved by the Department, and which is for the amount of the tax on all of the cigarettes contained in the cigarette package.

      2.  Each cigarette package sold on qualified tribal land or by an Indian tribe or a member of a tribe for which the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued by the Department.

      [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142]—(NRS A 1959, 116; 1961, 675; 1969, 1131; 1975, 1715; 1983, 709; 1985, 470; 2013, 2656)

      NRS 370.175  Unstamped cigarettes: Restriction on possession; notice of certain shipments.

      1.  Except as otherwise provided in subsection 2 or a regulation of the Department:

      (a) No person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package.

      (b) Any person who ships unstamped cigarette packages into this State other than to a wholesale dealer who holds a current license shall first file with the Department a notice of that shipment.

      2.  Subsection 1 does not apply to any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295.

      (Added to NRS by 2005, 1186)

      NRS 370.180  Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

      1.  The Department shall:

      (a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and

      (b) From time to time, have as many revenue stamps printed as may be required.

      2.  Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.

      3.  The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.

      [3:192:1947; A 1951, 124] + [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124]—(NRS A 1971, 1165; 1975, 1715; 2001, 2135)

      NRS 370.190  Sale of revenue stamps by Department; payment for revenue stamps or metered machine impressions; regulations.

      1.  The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale.

      2.  Payment for the revenue stamps or metered machine impressions must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps or metered machine impressions at any time.

      3.  The Department may provide by regulation for:

      (a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”

      (b) Any requirements for the purchase of stamps.

      [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124] + [10.1:192:1947; added 1951, 124]—(NRS A 1971, 1165; 1975, 1715; 1977, 785; 1983, 320; 1989, 2185; 2013, 2656)

      NRS 370.193  Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer.  A wholesale dealer may apply to the Department to fix the maximum amount of revenue stamps or metered machine impressions which the wholesale dealer may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to NRS 370.155, the Department shall fix an amount for the wholesale dealer.

      (Added to NRS by 1989, 2184)

      NRS 370.195  Due date for deferred payment owing for revenue stamps and metered machine impressions; extension; conditions under which Department may suspend without notice privilege to defer payment.

      1.  The amount owing for revenue stamps and metered machine impressions for which payment was deferred in any calendar month is due on or before the 25th day of the following calendar month. Payment must be made by a remittance payable to the Department.

      2.  Upon request of the wholesale dealer for good cause shown, the Department may grant an extension of the due date of any deferred payment for a period not exceeding 5 days.

      3.  The Department may suspend without prior notice the privilege to defer payment for the purchase of revenue stamps and metered machine impressions or may reduce the maximum amount of revenue stamps or metered machine impressions which the wholesale dealer may have unpaid at any time if:

      (a) The wholesale dealer fails to pay for stamps or impressions at the times required by subsection 1;

      (b) The bond or bonds required pursuant to NRS 370.155 are cancelled or become void, impaired or unenforceable for any reason; or

      (c) The Department determines that any deferred payments are in jeopardy of not being paid.

      (Added to NRS by 1989, 2184)

      NRS 370.200  Sale of cigarette revenue stamps by sheriff and city officers.

      1.  The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.

      2.  The sheriff and city officers shall:

      (a) Serve as such agent without additional compensation; and

      (b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.

      [Part 10:192:1947; A 1951, 124]—(NRS A 1957, 230; 1965, 301; 1971, 1166; 1975, 1716)

      NRS 370.210  Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

      1.  A wholesale dealer whose stamping facilities are located within the borders of this State shall affix stamps to all applicable cigarette packages received at those stamping facilities within 20 days after receipt. A wholesale dealer may set aside, without affixing stamps, only that part of the stock of the wholesale dealer that is identified for sale or distribution outside of the borders of this State. A wholesale dealer must identify any stock to be set aside pursuant to this subsection within 20 days after the receipt of that stock.

      2.  A wholesale dealer may affix stamps only to cigarette packages that the wholesale dealer has received directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713.

      3.  If a wholesale dealer maintains stocks of unstamped cigarette packages as authorized pursuant to subsection 1, those unstamped cigarette packages must be stored separately from stamped cigarette packages and must not be transferred by the wholesale dealer to another facility of the wholesale dealer within the borders of this State or to any other person within the borders of this State.

      4.  A person shall not affix stamps to any cigarette packages except upon the premises described in the license of a wholesale dealer or upon other premises where authorized by regulation.

      [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142]—(NRS A 1973, 1006; 1977, 786; 1993, 2473; 2005, 1194)

      NRS 370.220  Allowance of discounts for services rendered by dealers.  In the sale of any cigarette revenue stamps or any metered machine settings to a licensed cigarette dealer, the Department and its agents shall allow the purchaser a discount of 0.25 percent against the amount of excise tax otherwise due for the services rendered in affixing cigarette revenue stamps or metered machine impressions to the cigarette packages.

      [12:192:1947; A 1949, 598; 1951, 124; 1955, 360]—(NRS A 1961, 676; 1971, 1166; 1975, 1716; 1977, 786; 1983, 320; 1991, 2293; 2003, 20th Special Session, 19; 2008, 25th Special Session, 19; 2009, 2097)

      NRS 370.230  Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.  Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department shall be destroyed. The written authorization of the State Board of Examiners shall set forth the number, denomination and face value of the stamps.

      [18.1:192:1947; added 1951, 124]—(NRS A 1971, 1166; 1975, 1716)

      NRS 370.235  Periodic reporting requirements for manufacturers and wholesale dealers.

      1.  The Department may adopt regulations establishing:

      (a) Reporting requirements for manufacturers and wholesale dealers; and

      (b) Procedures for the electronic submission of reports required pursuant to any reporting requirements established under paragraph (a).

      2.  Any regulations adopted pursuant to subsection 1 relating to reporting requirements for manufacturers may provide for submission to the Department periodic reports of:

      (a) The quantity of cigarette packages that were distributed or shipped to another manufacturer or to a wholesale dealer within the borders of this State during the reporting period, and the name and address of each person to whom those products were distributed or shipped;

      (b) The quantity of cigarette packages that were distributed or shipped to another facility of the same manufacturer within the borders of this State during the reporting period; and

      (c) The quantity of cigarette packages that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the reporting period, and the name and address of each person to whom those products were distributed or shipped.

      3.  Any regulations adopted pursuant to subsection 1 relating to reporting requirements for wholesale dealers may provide for submission to the Department periodic reports of:

      (a) The inventory of stamped and unstamped cigarette packages held by the wholesale dealer for sale or distribution within the borders of this State on hand at the beginning of the reporting period;

      (b) The inventory of cigarette packages held by the wholesale dealer for sale or distribution outside of the borders of this State on hand at the beginning of the reporting period;

      (c) The quantity of stamped cigarette packages held for sale or distribution within the borders of this State that were received by the wholesale dealer from another person during the reporting period, and the name and address of each person from whom those products were received;

      (d) The quantity of cigarette packages held for sale or distribution outside of the borders of this State that were received by the wholesale dealer from another person during the reporting period, and the name and address of each person from whom those products were received;

      (e) The quantity of cigarette packages to which Nevada stamps were affixed that were distributed or shipped to another wholesale dealer or to a retail dealer within the borders of this State during the reporting period, and the name and address of each person to whom those products were distributed or shipped;

      (f) The quantity of cigarette packages to which Nevada stamps were affixed that were distributed or shipped to another facility of the same wholesale dealer within the borders of this State during the reporting period;

      (g) The quantity of stamped cigarette packages that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the reporting period, and the name and address of each person to whom those products were distributed or shipped;

      (h) The quantity of cigarette packages held for distribution outside of the borders of this State that were distributed or shipped outside of the borders of this State during the reporting period;

      (i) The inventory of stamped and unstamped cigarette packages held for sale or distribution within the borders of this State on hand at the end of the reporting period;

      (j) The inventory of cigarette packages held for sale or distribution outside of the borders of this State on hand at the end of the reporting period;

      (k) The number of each type of stamp on hand at the beginning of the reporting period;

      (l) The number of each type of stamp purchased or received during the reporting period;

      (m) The number of each type of stamp applied during the reporting period; and

      (n) The number of each type of stamp on hand at the end of the reporting period.

      4.  Any reports required by regulations adopted pursuant to subsection 1 must be:

      (a) Submitted on forms provided by or in a format required by the Department; and

      (b) Provided separately for each of the facilities operated by the manufacturer or wholesale dealer.

      5.  In each report required by regulations adopted pursuant to subsection 1, the information required must be itemized so as to disclose clearly:

      (a) The quantities of stamped and unstamped cigarettes to which the report applies; and

      (b) The brand and style of cigarettes to which the report applies.

      6.  The reporting period for any reports required by regulations adopted pursuant to subsection 1 must be for a duration of not less than 1 month and not more than 3 months.

      (Added to NRS by 2005, 1187; A 2013, 2656)

      NRS 370.240  Monthly reports of dealers.

      1.  Each dealer authorized to purchase or affix cigarette revenue stamps shall report to the Department:

      (a) The inventory of all cigarettes in the possession or control of the dealer at the close of business on the last day of each month.

      (b) The total value of all cigarette revenue stamps affixed by the dealer upon cigarette packages sold in or shipped into the State by the dealer during the preceding month.

      2.  The report must be made by the 25th day of the month following shipments upon forms to be provided by the Department.

      3.  The dealer may be allowed 5 additional days to file the report, if the dealer makes prior written application to the Department and the Department finds good cause for extension.

      4.  If, during the preceding month, the dealer affixed cigarette revenue stamps upon cigarette packages imported into the United States, the dealer shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.

      [Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15]—(NRS A 1971, 1166; 1975, 1716; 1977, 786; 1991, 2280; 2001, 2136)

      NRS 370.250  Suspension or revocation of license: Grounds; powers and duties of Department.

      1.  The Department may temporarily suspend or permanently revoke a license as a wholesale dealer in accordance with the regulations adopted pursuant to NRS 370.253 if the licensee:

      (a) Fails to file or files an incomplete or inaccurate report or certification required by this chapter;

      (b) Fails to pay any tax owed upon cigarettes required by this chapter;

      (c) Fails to cure any shortfall for which the wholesale dealer is liable pursuant to NRS 370.683;

      (d) Sells in this State, purchases or possesses any cigarettes or cigarette packages in violation of any provision of this chapter; or

      (e) Imports into or exports from this State any cigarettes or cigarette packages in violation of any provision of this chapter.

      2.  Except as otherwise provided in subsection 1 or 3, the Department may temporarily suspend or permanently revoke the license of any licensee for violating, or causing or permitting to be violated, any of the provisions of NRS 370.001 to 370.430, inclusive, or any regulations adopted for the administration or enforcement of any of those provisions.

      3.  The Department shall permanently revoke the license of any licensee convicted of any felony pursuant to NRS 370.405.

      [16.1:192:1947; added 1951, 124]—(NRS A 1965, 1246; 1973, 1006; 1975, 1716; 1977, 786; 1983, 709; 2005, 1195; 2013, 2658)

      NRS 370.253  Procedure for suspension and revocation of license; regulations.  The Department shall adopt regulations establishing a procedure for the suspension and revocation of any license issued pursuant to NRS 370.001 to 370.430, inclusive. In adopting the regulations required by this section, the Department shall consider the effect of any suspension or revocation of a license on the inventory of cigarettes that are in the stream of distribution at the time of suspension or revocation.

      (Added to NRS by 2013, 2653)

      NRS 370.255  Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

      1.  Each:

      (a) Wholesale dealer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesale dealer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

      (b) Retail dealer shall maintain copies of invoices or equivalent documentation for every transaction in which the retail dealer receives or purchases cigarettes at each of its facilities. The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and the quantity of each brand and style of the cigarettes received in the transaction.

      (c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

      2.  The records required by this section must be preserved on the premises described in the license of the manufacturer, wholesale dealer or retail dealer in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the Department. With the permission of the Department, manufacturers, wholesale dealers and retail dealers with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.

      3.  The records required by this section must be retained for not less than 3 years after the date of the transaction unless the Department authorizes, in writing, their earlier removal or destruction.

      (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 786; 1993, 2473; 2005, 1195)

      NRS 370.257  Access to and confidentiality of records and reports; audit of records by Department. [Effective through December 31, 2013.]

      1.  Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by NRS 370.001 to 370.430, inclusive. The Department at its sole discretion may share the records and reports required by those sections with law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities.

      2.  Except as otherwise provided in this subsection, the reports submitted by licensees pursuant to NRS 370.001 to 370.430, inclusive, are public records. Unless otherwise directed or ordered by a court of competent jurisdiction, any information contained in those reports about quantities of cigarettes by brand must not be released to anyone other than persons permitted access to those reports pursuant to subsection 1.

      3.  The Department may audit the records of each dealer to determine whether the manufacturer, wholesale dealer or retail dealer has complied with the provisions of NRS 370.001 to 370.430, inclusive.

      (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 787; 1983, 709; 2005, 1196; 2011, 933)

      NRS 370.257  Access to and confidentiality of records and reports; audit of records by Department. [Effective January 1, 2014.]

      1.  Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by NRS 370.001 to 370.430, inclusive. The Department at its sole discretion may share the records and reports required by those sections with law enforcement officials of the Federal Government, this State, other states, Indian tribes, international authorities or any data clearinghouse or similar entity established for the purposes of enforcing the provisions of NRS 370.600 to 370.705, inclusive, or chapter 370A of NRS.

      2.  Except as otherwise provided in this subsection, the reports submitted by licensees pursuant to NRS 370.001 to 370.430, inclusive, are public records. Unless otherwise directed or ordered by a court of competent jurisdiction, any information contained in those reports about quantities of cigarettes by brand must not be released to anyone other than persons permitted access to those reports pursuant to subsection 1.

      3.  The Department may audit the records of each dealer to determine whether the manufacturer, wholesale dealer or retail dealer has complied with the provisions of NRS 370.001 to 370.430, inclusive.

      (Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 787; 1983, 709; 2005, 1196; 2011, 933; 2013, 2658, effective January 1, 2014)

      NRS 370.260  Remittances to Department; allocation and appropriation of remittances; monthly reports by Department.

      1.  All taxes and license fees imposed by the provisions of NRS 370.001 to 370.430, inclusive, less any refunds granted as provided by law, must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall:

      (a) As compensation to the State for the costs of collecting the taxes and license fees, transmit each month the sum the Legislature specifies from the remittances made to it pursuant to subsection 1 during the preceding month to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program.

      (b) From the remittances made to it pursuant to subsection 1 during the preceding month, less the amount transmitted pursuant to paragraph (a), transmit each month the portion of the tax which is equivalent to 35 mills per cigarette to the State Treasurer for deposit to the credit of the Account for the Tax on Cigarettes in the State General Fund.

      (c) Transmit the balance of the payments each month to the State Treasurer for deposit in the Local Government Tax Distribution Account created by NRS 360.660.

      (d) Report to the State Controller monthly the amount of collections.

      3.  The money deposited pursuant to paragraph (c) of subsection 2 in the Local Government Tax Distribution Account is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations and must be credited to the respective accounts of Carson City and each county.

      [Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15]—(NRS A 1961, 675; 1965, 1222; 1967, 1372; 1969, 234, 334, 1131; 1971, 1166, 2087; 1975, 1717; 1981, 257, 286, 302; 1983, 390, 709, 1949; 1985, 471, 1618; 1987, 1790; 1989, 312, 1921, 2185, 2189, 2191; 1991, 287; 1997, 3287; 1999, 17; 2003, 20th Special Session, 169)

      NRS 370.270  Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

      1.  Every retail dealer making a sale to a customer shall, at the time of sale, see that each package, packet or container has the Nevada cigarette revenue stamp or metered stamping machine indicia properly affixed.

      2.  Every cigarette vending machine operator placing cigarettes in his or her coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing them in the machine see that each package, packet or container has the Nevada cigarette revenue stamp or metered stamping machine indicia properly affixed.

      3.  No unstamped packages, packets or containers of cigarettes may lawfully be accepted or held in the possession of any person, except as authorized by law or regulation. For the purposes of this subsection, “held in possession” means:

      (a) In the actual possession of the person; or

      (b) In the constructive possession of the person when cigarettes are being transported or held for the person or for his or her designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being transported or held.

      4.  Any cigarettes found in the possession of any person except a person authorized by law or regulation to possess them, which do not bear indicia of Nevada excise tax stamping, must be seized by the Department or any of its agents, and caused to be stamped by a licensed cigarette dealer, or confiscated and sold by the Department or its agents to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records. If there is no bidder, or in the opinion of the Department the quantity of the cigarettes is insufficient, or for any other reason such disposition would be impractical, the cigarettes must be destroyed or disposed of as the Department may see fit. The proceeds of all sales must be classed as revenues derived under the provisions of NRS 370.001 to 370.430, inclusive.

      5.  Any cigarette vending machine in which unstamped cigarettes are found may be so seized and sold to the highest bidder.

      [9.1:192:1947; added 1951, 124] + [13:192:1947; A 1951, 124; 1955, 17]—(NRS A 1965, 1246; 1971, 1168; 1973, 1007; 1975, 1718; 1977, 787; 1983, 711)

      NRS 370.280  Tax refunds.

      1.  Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, upon cigarettes that are sold to:

      (a) The United States Government for Army, Air Force, Navy or Marine Corps purposes and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for Army, Air Force, Navy or Marine Corps purposes;

      (b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;

      (c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the cigarette tax imposed under this chapter; or

      (d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the cigarette tax imposed under this chapter.

      2.  Upon proof satisfactory to the Department, refunds shall be allowed to cigarette dealers, or to manufacturers or their representatives, for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon cigarettes destroyed because the cigarettes had become stale. Applications for refunds shall be submitted in an amount of not less than $15 and shall be accompanied by an affidavit of the applicant setting forth:

      (a) The number of packages of cigarettes destroyed for which refund is claimed;

      (b) The date or dates on which the cigarettes were destroyed and the place where destroyed;

      (c) That the cigarettes were actually destroyed because they had become stale;

      (d) By whom the cigarettes were destroyed; and

      (e) Other information which the Department may require.

      3.  Upon proof satisfactory to the Department, refunds may be allowed to licensed wholesale cigarette dealers for the face value of the cigarette metered machine stamp tax paid, less any discount previously allowed upon:

      (a) The balance of unused stamps on the descending register of a cigarette meter machine destroyed by fire, if the cigarette meter counting positions can be determined by the manufacturer of the meter stamping machine;

      (b) Cigarettes which were stamped on their carton covers because of stamping machine failure to open the carton and stamp the cigarette packs; or

      (c) Cigarettes which were not stamped but were registered on the machine as being stamped because of failure of the meter counters.

      4.  Any refund shall be paid as other claims against the State are paid.

      [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1959, 371; 1960, 1; 1965, 301; 1973, 1008; 1975, 1719; 1977, 788)

      NRS 370.290  Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

      1.  A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.

      2.  No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps or metered machine impressions.

      3.  Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.

      4.  Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.

      5.  If a wholesale dealer fails to comply with the requirements of this section, the Department may suspend or revoke its license or permit, as provided in subsection 2 of NRS 370.250.

      [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009; 1975, 1720)

      NRS 370.295  Transportation of cigarettes: Invoices to accompany shipment.  Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for such cigarettes, which shall show the true name and address of the consignor or seller, the true name of the consignee or purchaser and the quantity and brands of the cigarettes so transported.

      (Added to NRS by 1973, 1005)

      NRS 370.301  Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

      1.  If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.

      2.  If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported are subject to seizure and sale under the provisions of NRS 370.270.

      3.  Transportation of cigarettes through this State from a point outside this State to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his or her possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.

      4.  In any case where the Department, its duly authorized agent or any peace officer of the State has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this chapter, the Department, agent or peace officer may stop the vehicle and inspect it for contraband cigarettes.

      (Added to NRS by 1973, 1005; A 1975, 1720; 2005, 1196)

      NRS 370.310  Sale or distribution of tax-free cigarettes by vending machine prohibited.  No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine.

      [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009)

      NRS 370.315  Sale of cigarettes in various packages.  A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in this state.

      (Added to NRS by 1989, 2183)

Delivery Sales

      NRS 370.321  Licensing and duties of person who accepts order for delivery sale.

      1.  A person shall not accept an order for a delivery sale unless the person first obtains a license as a retail dealer.

      2.  A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 370A, 372 and 374 of NRS, and all other laws of this State generally applicable to sales of cigarettes that occur entirely within this State.

      (Added to NRS by 2005, 1188)

      NRS 370.323  Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.

      1.  A person shall not cause the mailing or shipment of cigarettes in connection with an order for a delivery sale unless the person accepting the order first:

      (a) Obtains from the prospective purchaser a certification which includes:

             (1) Reliable confirmation that the purchaser is at least 18 years of age; and

             (2) A statement signed by the prospective purchaser in writing and under penalty of perjury which:

                   (I) Certifies the prospective purchaser’s address and date of birth;

                   (II) Confirms that the prospective purchaser understands that signing another person’s name to such certification is illegal and that sales of cigarettes to children under 18 years of age are illegal under the laws of this State; and

                   (III) Confirms that the prospective purchaser desires to receive mailings from a tobacco company.

      (b) Makes a good faith effort to verify the information contained in the certification provided by the prospective purchaser pursuant to paragraph (a) against any federal or commercially available database established for that purpose.

      (c) Sends to the prospective purchaser, by electronic mail or other means, a notice which meets the requirements of subsection 2 and requests confirmation that the order for the delivery sale was placed by the prospective purchaser.

      (d) Receives from the prospective purchaser confirmation, pursuant to the request described in paragraph (c), that such person placed the order for the delivery sale.

      (e) Receives payment for the delivery sale from the prospective purchaser by a credit or debit card that has been issued in that purchaser’s name.

      2.  The notice required by paragraph (c) of subsection 1 must include:

      (a) A prominent and clearly legible statement that the sale of cigarettes to children under 18 years of age is illegal;

      (b) A prominent and clearly legible statement that the sale of cigarettes is restricted to persons who provide verifiable proof of age in accordance with this section; and

      (c) A prominent and clearly legible statement that sales of cigarettes are taxable under this chapter, and an explanation of how the tax has been or is to be paid with respect to the delivery sale.

      3.  Persons accepting orders for delivery sales may request that prospective purchasers provide their electronic mail addresses.

      (Added to NRS by 2005, 1188)

      NRS 370.327  Maintenance and retention of monthly records.  Not later than the 10th day of each calendar month, each person who has mailed, shipped or otherwise delivered cigarettes in connection with a delivery sale during the previous calendar month, except a delivery service, shall create and maintain records containing the following information relating to every such delivery sale:

      1.  The name and address of the person to whom the delivery sale was made; and

      2.  The quantity and brands of cigarettes that were sold in the delivery sale.

Ê The records required by this section must be provided to the Department at the Department’s request and must be retained for not less than 3 years after the date of the applicable transaction unless the Department, in writing, authorizes the records to be removed or destroyed at an earlier time.

      (Added to NRS by 2005, 1190)

Use Tax

      NRS 370.350  Levy; amount; exemptions.

      1.  Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.

      2.  The amount of the use tax is 40 mills per cigarette.

      3.  The use tax does not apply where:

      (a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.

      (b) Tax exemption is provided for in this chapter.

      [1:178:1953]—(NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287; 2003, 20th Special Session, 169)

      NRS 370.360  Payment of tax; reports.  Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.

      [2:178:1953]—(NRS A 1973, 1009; 1975, 1721)

Sale of Cigarettes by Wholesale Dealer

      NRS 370.371  Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

      1.  A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantially by:

      (a) Advertising, offering to sell or selling at wholesale, cigarettes at less than the cost to the wholesale dealer; or

      (b) Offering any rebate or concession in price or giving any rebate or concession in price in connection with the sale of cigarettes.

      2.  A retail dealer shall not engage in predatory pricing with the intent to injure competitors or destroy or lessen competition substantially by:

      (a) Inducing, attempting to induce, procuring or attempting to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer; or

      (b) Inducing, attempting to induce, procuring or attempting to procure any rebate or concession in connection with the purchase of cigarettes.

      3.  A person who violates the provisions of this section shall be punished by a fine of not more than $50 for each offense.

      4.  Evidence of:

      (a) An advertisement, an offer to sell or the sale of cigarettes by a wholesale dealer at less than the cost to the wholesale dealer;

      (b) An offer of a rebate in price, the giving of a rebate in price, an offer of a concession or the giving of a concession in connection with the sale of cigarettes; or

      (c) The inducement, attempt to induce, procurement or attempt to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer,

Ê is prima facie evidence of intent and likelihood to injure competition and to destroy or lessen competition substantially.

      (Added to NRS by 1989, 1514; A 1993, 2473)

      NRS 370.3715  Adoption of regulations by Executive Director.  The Executive Director may adopt regulations for the enforcement of NRS 370.371 to 370.379, inclusive.

      (Added to NRS by 1989, 1515; A 1993, 2474)

      NRS 370.372  Determination of cost of cigarettes to wholesale dealer.  In determining the cost of cigarettes to a wholesale dealer:

      1.  A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.

      2.  The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.

      (Added to NRS by 1989, 1515; A 1993, 2474)

      NRS 370.3725  Selling price of wholesale dealer in certain circumstances.  In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a concession, the wholesale dealer’s selling price must not be below the cost to the wholesale dealer of the cigarettes included in such transactions and the invoice cost of all other articles, products, commodities and concessions included in the advertisements, offers for sale or sales, whether the cost is paid by the retail dealer, the wholesale dealer or any other person.

      (Added to NRS by 1989, 1515)

      NRS 370.373  Sale by wholesale dealer of cigarettes bought from another wholesale dealer.  A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale.

      (Added to NRS by 1989, 1515; A 1993, 2475)

      NRS 370.3735  Certain sales at wholesale exempted.  The provisions of NRS 370.371 to 370.379, inclusive, do not apply to a sale at wholesale made:

      1.  As an isolated transaction and not in the usual course of business;

      2.  When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

      3.  When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

      4.  When cigarettes are sold upon the final liquidation of a business; or

      5.  When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.

      (Added to NRS by 1989, 1515)

      NRS 370.374  Meeting lawful price of competitor.

      1.  A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or her as a wholesale dealer.

      2.  The price of cigarettes advertised, offered for sale or sold under an exception specified in NRS 370.3735 or at a bankruptcy sale is not the price of a competitor for the purposes of this section.

      3.  In the absence of proof of the price of a competitor, the lowest cost to the wholesale dealer determined by a survey of costs that is made in accordance with recognized statistical and cost-accounting practices for a trade area shall be deemed the price of a competitor.

      (Added to NRS by 1989, 1516; A 1993, 2475)

      NRS 370.376  Contract in violation of provisions is void.  A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.379, inclusive, is void and no recovery thereon may be made.

      (Added to NRS by 1989, 1516)

      NRS 370.378  Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

      1.  An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provision of NRS 370.371 to 370.379, inclusive. An action may be instituted by any person injured by a violation or threatened violation of NRS 370.371 to 370.379, inclusive, or by the Attorney General upon the request of the Executive Director. If in such an action, a violation or threatened violation is established, the court shall enjoin and restrain, or otherwise prohibit the violation or threatened violation. In such an action it is not necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff, in addition to injunctive relief and costs of the suit, including reasonable attorney’s fees, may recover from the defendant the actual damages sustained by the plaintiff.

      2.  If no injunctive relief is sought or required, any person injured by a violation of the provisions of NRS 370.371 to 370.379, inclusive, may maintain an action for damages and costs, including attorney’s fees, in any court of competent jurisdiction.

      (Added to NRS by 1989, 1516)

      NRS 370.379  Suspension or revocation of license; reinstatement of license.

      1.  The Department may suspend or revoke the license of a retail or wholesale dealer who violates the provisions of NRS 370.371 to 370.379, inclusive, or any regulation adopted thereunder, after notice to the licensee and a hearing as prescribed by the Department.

      2.  The Department, upon a finding that the licensee has failed to comply with any provision of NRS 370.371 to 370.379, inclusive, or any regulation adopted by the Executive Director, may, in the case of a first offender, suspend the license of the licensee for not less than 5 nor more than 20 consecutive business days. If the Department finds the offender has been guilty of willful and persistent violations, it may suspend for not more than 6 months or revoke the person’s license.

      3.  Except as otherwise provided in NRS 370.698, a person whose license has been revoked may apply to the Department at the end of 1 year for a reinstatement of the license. The Department may reinstate the license if the Department determines that the licensee will comply with the provisions of this chapter and the regulations adopted by the Department.

      4.  A person whose license has been suspended or revoked shall not sell cigarettes or permit cigarettes to be sold during the period of suspension or revocation on the premises occupied by the person or upon other premises controlled by the person. The expiration, transfer, surrender, continuance, renewal or extension of a license issued pursuant to this chapter does not bar or abate any disciplinary proceedings or action.

      (Added to NRS by 1989, 1517; A 2011, 934; 2013, 2659)

Penalties and Enforcement

      NRS 370.380  Unlawful acts regarding licenses, stamps or meters; unlawful possession of unstamped cigarettes; penalty.

      1.  It is unlawful for a person, with the intent to defraud the State:

      (a) To alter, forge or counterfeit any license, stamp or cigarette tax meter impression provided for in this chapter;

      (b) To have in his or her possession any forged, counterfeited, spurious or altered license, stamp or cigarette tax meter impression, with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;

      (c) To have in his or her possession one or more cigarette stamps or cigarette tax meter impressions which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;

      (d) To affix to any piece of a package or package of cigarettes a stamp or cigarette tax meter impression which he or she knows has been removed from any other piece of a package or package of cigarettes; or

      (e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.

      2.  A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      [3.1:192:1947; added 1951, 124]—(NRS A 1965, 1246; 1967, 562; 1971, 1168; 1979, 1467; 1995, 1271; 2005, 1197)

      NRS 370.382  Unlawful fraudulent acts; penalty.

      1.  It is unlawful for a person, with the intent to defraud the State:

      (a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.080 to 370.327, inclusive, or any regulations adopted for the administration or enforcement of those provisions;

      (b) To refuse to pay any tax imposed pursuant to NRS 370.080 to 370.327, inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof;

      (c) To alter, forge or otherwise counterfeit any stamp;

      (d) To sell or possess for the purpose of sale any counterfeit stamp;

      (e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp;

      (f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed;

      (g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or

      (h) To fail to comply with any requirement of NRS 370.080 to 370.327, inclusive.

      2.  A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1191; A 2009, 166)

      NRS 370.385  Prohibited acts by wholesale or retail dealer; penalties; seizure and destruction of certain unlawfully stamped cigarettes.

      1.  A wholesale or retail dealer shall not affix a Nevada cigarette revenue stamp or a metered machine impression upon a package, carton, packet or other container of cigarettes which:

      (a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;

      (b) Is labeled as “for export only,” “U.S. tax exempt,” “for use outside the U.S.” or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States;

      (c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);

      (d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754;

      (e) Has been imported into the United States in violation of 19 U.S.C. § 1681a;

      (f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes;

      (g) Violates a federal trademark or copyright law; or

      (h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.

      2.  A wholesale or retail dealer shall not:

      (a) Affix Nevada cigarette revenue stamps or metered machine impressions on;

      (b) Sell or distribute in this state; or

      (c) Possess in this state with the intent to sell or distribute in this state,

Ê cigarettes manufactured for export outside the United States.

      3.  The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows:

      (a) For the first violation, a penalty of $5,000.

      (b) For each subsequent violation, a penalty of $10,000.

      4.  Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp or metered machine impression was placed in violation of subsection 1 or 2.

      5.  As used in this section, “cigarettes manufactured for export outside the United States” means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.

      (Added to NRS by 1999, 1666; A 2001, 2136)

      NRS 370.390  Penalty for violation of NRS 370.080 to 370.315, inclusive.  Except as otherwise provided in NRS 370.380 and 370.382, any person violating any of the provisions of NRS 370.080 to 370.315, inclusive, is guilty of a gross misdemeanor.

      [Part 16:192:1947; 1943 NCL § 6528.16]—(NRS A 1965, 1247; 1967, 563; 1971, 1169; 2005, 1197)

      NRS 370.395  Penalty for violation of NRS 370.321, 370.323 or 370.327.  A person who:

      1.  Knowingly violates any of the provisions of NRS 370.321, 370.323 or 370.327; or

      2.  Knowingly and falsely submits a certification pursuant to paragraph (a) of subsection 1 of NRS 370.323 in the name of another person,

Ê is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1192; A 2009, 166)

      NRS 370.400  Penalty for violation of NRS 370.350 or 370.360.  Any person who:

      1.  Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360; or

      2.  Knowingly makes any false statement in any such report,

Ê is guilty of a misdemeanor.

      [4:178:1953]—(NRS A 1967, 563; 1989, 1597)

      NRS 370.405  Unlawful sale or possession of contraband tobacco products; penalties.

      1.  It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is prima facie evidence of the purpose to sell those products.

      2.  A person who violates any provision of subsection 1 is guilty of:

      (a) For the first offense involving contraband tobacco products having a value of $25 or more but less than $250, a misdemeanor.

      (b) For each subsequent offense involving contraband tobacco products having a value of $25 or more but less than $250, a category D felony and shall be punished as provided in NRS 193.130.

      (c) For the first offense involving contraband tobacco products having a value of $250 or more, a gross misdemeanor.

      (d) For each subsequent offense involving contraband tobacco products having a value of $250 or more, a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1192; A 2007, 2057)

      NRS 370.410  Penalty for exporting, importing or possessing contraband tobacco products.  Except as otherwise provided in NRS 370.405, any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor.

      (Added to NRS by 1973, 1006; A 2005, 1197; 2007, 2057)

      NRS 370.413  Authority to search for evidence of violation.  In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this State may enter and inspect, without a warrant during normal business hours and with a warrant at any other time:

      1.  The facilities and records of any manufacturer, wholesale dealer or retail dealer; and

      2.  Any other place where they may have reason to believe contraband tobacco products are stored, warehoused or kept for sale.

      (Added to NRS by 1965, 301; A 1975, 1714; 2005, 1193; 2007, 2057)

      NRS 370.415  Seizure and disposition of counterfeit stamps, contraband tobacco products and machinery used to manufacture contraband tobacco products.

      1.  The Department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any counterfeit stamps and any contraband tobacco products and machinery used to manufacture contraband tobacco products, found or located in the State of Nevada.

      2.  A sheriff or other peace officer who seizes stamps, contraband tobacco products or machinery pursuant to this section shall provide written notification of the seizure to the Department not later than 5 working days after the seizure. The notification must include the reason for the seizure.

      3.  After consultation with the Department, the sheriff or other peace officer shall transmit the contraband tobacco products to the Department if:

      (a) The contraband tobacco products consist of cigarettes and:

             (1) Except for revenue stamps or metered machine impressions being properly affixed as required by this chapter, the cigarettes comply with all state and federal statutes and regulations; and

             (2) The Department approves the transmission of the cigarettes; or

      (b) The contraband tobacco products consist of any other tobacco products and the Department approves the transmission of the other tobacco products.

      4.  Upon the receipt of any:

      (a) Cigarettes pursuant to subsection 3, the Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270; or

      (b) Other tobacco products pursuant to subsection 3, the Department shall:

             (1) Sell the other tobacco products to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records; or

             (2) If there is no bidder, or in the opinion of the Department the quantity of the other tobacco products is insufficient, or for any other reason such disposition would be impractical, destroy or dispose of the other tobacco products as the Department may see fit.

Ê The proceeds of all sales pursuant to this paragraph must be classed as revenues derived under the provisions of NRS 370.440 to 370.503, inclusive.

      5.  The sheriff or other peace officer who seizes any stamps, contraband tobacco products or machinery pursuant to this section shall:

      (a) Destroy the stamps and machinery; and

      (b) If he or she does not transmit the contraband tobacco products to the Department, destroy the contraband tobacco products.

      (Added to NRS by 1973, 1005; A 1975, 1721; 2001, 2137; 2005, 1197; 2007, 2058)

      NRS 370.419  Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.  All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:

      1.  Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.080 to 370.327, inclusive;

      2.  Keeps or makes any false or fraudulent record, return, report or inventory required pursuant to NRS 370.080 to 370.327, inclusive;

      3.  Refuses to pay any tax imposed pursuant to NRS 370.080 to 370.327, inclusive; or

      4.  Attempts in any manner to evade or defeat the requirements of NRS 370.080 to 370.327, inclusive,

Ê is subject to forfeiture pursuant to NRS 179.1156 to 179.119, inclusive.

      (Added to NRS by 2005, 1191; A 2009, 167)

      NRS 370.425  Civil penalties for certain violations; penalty for late payment of tax.  In addition to any other penalty authorized by law:

      1.  The Department may:

      (a) Impose a civil penalty of $1,000 on any person who knowingly:

             (1) Omits, neglects or refuses to:

                   (I) Comply with any duty imposed upon him or her pursuant to the provisions of NRS 370.080 to 370.315, inclusive; or

                   (II) Do or cause to be done any of the things required pursuant to those provisions; or

             (2) Does anything prohibited by the provisions of NRS 370.080 to 370.315, inclusive.

      (b) Impose on each person who violates any of the provisions of NRS 370.321, 370.323 or 370.327 a civil penalty of:

             (1) Not more than $1,000 for the first violation; and

             (2) Not less than $1,000 nor more than $5,000 for each subsequent violation.

      2.  Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.080 to 370.327, inclusive, within the time prescribed by law or regulation shall pay a penalty of 500 percent of the tax due but unpaid, in addition to the tax.

      (Added to NRS by 2005, 1190; A 2009, 167)

      NRS 370.430  Penalty for exportation of unstamped cigarettes to unauthorized persons.  Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.

      (Added to NRS by 1973, 1006; A 1977, 789)

OTHER PRODUCTS MADE FROM TOBACCO

      NRS 370.440  Definitions.  As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:

      1.  “Retail dealer” means any person who is engaged in selling products made from tobacco, other than cigarettes, to customers.

      2.  “Sale” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of products made from tobacco, other than cigarettes.

      3.  “Ultimate consumer” means a person who purchases a product made from tobacco, other than cigarettes, for his or her household or personal use and not for resale.

      4.  “Wholesale dealer” means any person who:

      (a) Brings or causes to be brought into this State products made from tobacco, other than cigarettes, purchased from the manufacturer or a wholesale dealer and who stores, sells or otherwise disposes of those products within this State;

      (b) Manufactures or produces products made from tobacco, other than cigarettes, within this State and who sells or distributes those products within this State to other wholesale dealers, retail dealers or ultimate consumers; or

      (c) Purchases products made from tobacco, other than cigarettes, solely for the purpose of bona fide resale to retail dealers or to other persons for the purpose of resale only.

      5.  “Wholesale price” means:

      (a) Except as otherwise provided in paragraph (b), the established price for which a product made from tobacco, other than cigarettes, is sold to a wholesale dealer before any discount or other reduction is made.

      (b) For a product made from tobacco, other than cigarettes, sold to a retail dealer or an ultimate consumer by a wholesale dealer described in paragraph (b) of subsection 4, the established price for which the product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.

      (Added to NRS by 1983, 707; A 1991, 655, 2281; 1997, 1504; 2001, 1595; 2013, 160)

      NRS 370.445  Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; penalty.

      1.  The Department shall issue a license as a wholesale dealer or a license as a retail dealer to a person who submits a complete application on a form prescribed by the Department and who otherwise complies with the applicable provisions of this chapter and any regulations adopted by the Department. The Department shall not charge any fee for the issuance of a license pursuant to this subsection.

      2.  Except as otherwise provided in subsection 3, a person shall not engage in the business of a wholesale dealer or retail dealer in this State unless the person first obtains a license as a wholesale dealer or retail dealer from the Department. A person may be licensed as a wholesale dealer and as a retail dealer.

      3.  A person who wishes to engage in the business of a retail dealer is not required to obtain a license as a retail dealer pursuant to this section if the person is licensed as a retail cigarette dealer pursuant to NRS 370.001 to 370.430, inclusive.

      4.  The Department may refuse to issue or renew, or may suspend or revoke, a license issued pursuant to this section for any violation of the provisions of NRS 370.440 to 370.503, inclusive.

      5.  The Department may adopt regulations prescribing the form and contents of an application for, or which are otherwise necessary for the issuance of, a license pursuant to this section.

      6.  Any person who violates any of the provisions of this section is guilty of a misdemeanor.

      (Added to NRS by 1997, 1503; A 2013, 2659)

      NRS 370.450  Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty.

      1.  Except as otherwise provided in subsection 2, there is hereby imposed upon the purchase or possession of products made from tobacco, other than cigarettes, by a customer in this State a tax of 30 percent of the wholesale price of those products.

      2.  The provisions of subsection 1 do not apply to those products which are:

      (a) Shipped out of the State for sale and use outside the State;

      (b) Displayed or exhibited at a trade show, convention or other exhibition in this State by a manufacturer or wholesale dealer who is not licensed in this State; or

      (c) Acquired free of charge at a trade show, convention or other exhibition or public event in this State, and which do not have significant value as determined by the Department by regulation.

      3.  This tax must be collected and paid by the wholesale dealer to the Department, in accordance with the provisions of NRS 370.465, after the sale or distribution of those products by the wholesale dealer. The wholesale dealer is entitled to retain 0.25 percent of the taxes collected to cover the costs of collecting and administering the taxes if the taxes are paid in accordance with the provisions of NRS 370.465.

      4.  Any wholesale dealer who sells or distributes any of those products without paying the tax provided for by this section is guilty of a misdemeanor.

      (Added to NRS by 1983, 707; A 1997, 1504; 2001, 1596; 2003, 20th Special Session, 19; 2007, 911; 2008, 25th Special Session, 19; 2009, 2097)

      NRS 370.460  Unlawful to sell products on which tax is not paid.  It is unlawful for any person to sell or offer to sell any products made from tobacco, other than cigarettes, on which the tax is not paid as provided for in NRS 370.450.

      (Added to NRS by 1983, 707; A 2001, 1596)

      NRS 370.465  Monthly reports of dealers: Contents; accompaniment by tax owed; penalties.

      1.  A wholesale dealer shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth each sale of products made from tobacco, other than cigarettes, that the wholesale dealer made during the previous month.

      2.  Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for products made from tobacco, other than cigarettes, that were sold by the wholesale dealer during the previous month.

      3.  The Department may impose a penalty on a wholesale dealer who violates any of the provisions of this section as follows:

      (a) For the first violation within 7 years, a fine of $1,000.

      (b) For a second violation within 7 years, a fine of $5,000.

      (c) For a third or subsequent violation within 7 years, revocation of the license of the wholesale dealer.

      (Added to NRS by 1997, 1504; A 2001, 1596)

      NRS 370.470  Invoices for certain products required.  A wholesale dealer must obtain from each manufacturer or wholesale dealer who is not licensed in this State itemized invoices of all products made from tobacco, other than cigarettes, purchased from and delivered by the manufacturer or wholesale dealer who is not licensed in this State. The wholesale dealer must obtain from the manufacturer or wholesale dealer who is not licensed in this State separate invoices for each purchase made. The invoice must include:

      1.  The name and address of the manufacturer or wholesale dealer who is not licensed in this State;

      2.  The name and address of the wholesale dealer;

      3.  The date of the purchase; and

      4.  The quantity and wholesale price of those products.

      (Added to NRS by 1983, 707; A 1997, 1505; 2001, 1597)

      NRS 370.480  Records required of retail and wholesale dealers; period for retention.

      1.  Every wholesale dealer must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of products made from tobacco, other than cigarettes, which the wholesale dealer holds, purchases and delivers, distributes or sells in this State. All records must be preserved for at least 3 years after the date of purchase or after the date of the last entry made on the record.

      2.  Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of such products purchased and delivered from wholesale dealers. The invoices must show the name and address of the wholesale dealer and the date of the purchase. All records must be preserved for at least 3 years after the date of the purchase.

      (Added to NRS by 1983, 708; A 2001, 1597)

      NRS 370.490  Allowance of credits.

      1.  The Department shall allow a credit of 30 percent of the wholesale price, less a discount of 0.25 percent for the services rendered in collecting the tax, for products made from tobacco, other than cigarettes, upon which the tax has been paid pursuant to NRS 370.450 and that may no longer be sold. If the products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.

      2.  A credit must also be granted for any products made from tobacco, other than cigarettes, shipped from this State and destined for retail sale and consumption outside the State on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the State.

      3.  A wholesale dealer may claim a credit by filing with the Department the proof required by this section. The claim must be made on a form prescribed by the Department.

      (Added to NRS by 1983, 708; A 1989, 1597; 2001, 1597; 2003, 20th Special Session, 20; 2008, 25th Special Session, 19; 2009, 2097)

      NRS 370.500  Remittance of tax; credit to State General Fund.

      1.  All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be paid to the Department in the form of remittances payable to the Department.

      2.  The Department shall deposit these payments with the State Treasurer for credit to the Account for the Tax on Products Made From Tobacco, Other Than Cigarettes, in the State General Fund.

      (Added to NRS by 1983, 708)

      NRS 370.501  Imposition and collection of tax by governing body of Indian reservation or colony.

      1.  The governing body of an Indian reservation or Indian colony may impose an excise tax on any product made from tobacco, other than cigarettes, sold on the reservation or colony.

      2.  If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any retail dealer authorized to do business on the reservation or colony.

      (Added to NRS by 1991, 655)

      NRS 370.503  Allowance of refund for certain taxes paid.

      1.  Upon proof satisfactory to the Department and subject to the requirements of NRS 360.236, a refund must be allowed for the taxes paid pursuant to NRS 370.450, upon products made from tobacco other than cigarettes, that are sold to:

      (a) The United States Government for the purposes of the Army, Air Force, Navy or Marine Corps and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for the purposes of the Army, Air Force, Navy or Marine Corps;

      (b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;

      (c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the tax imposed pursuant to NRS 370.501; or

      (d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the tax imposed pursuant to NRS 370.501.

      2.  Any refund must be paid as other claims against the State are paid.

      (Added to NRS by 1991, 2280; A 2009, 66)

MISCELLANEOUS PROVISIONS

      NRS 370.505  Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

      1.  A retail dealer shall pay a wholesale dealer for all cigarettes and other tobacco products purchased from the wholesale dealer:

      (a) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 1st day of the month but before the 16th day of the month, on or before the 29th day of the same month; and

      (b) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 16th day of the month but before the 1st day of the next month, on or before the 14th day of the next month.

      2.  A wholesale dealer shall not extend credit or otherwise allow a retail dealer to violate the provisions of subsection 1.

      3.  The Department may impose a penalty on a wholesale dealer who violates the provisions of subsection 2 as follows:

      (a) For the first violation, a penalty of $500.

      (b) For a second or subsequent violation, if paragraph (c) does not apply, a penalty of $1,000.

      (c) For a third or subsequent violation within any 12-month period, a penalty of $5,000 or suspension or revocation of the license of the wholesale dealer, or both.

      4.  Pursuant to a written complaint or upon its own motion, the Department shall investigate an alleged violation of subsection 2. The Department shall give notice to the alleged violator and conduct a hearing, if warranted by the investigation. The Department may assess a penalty pursuant to subsection 3, if it determines that the wholesale dealer violated the provisions of subsection 2.

      (Added to NRS by 1987, 1789; A 1989, 285)

      NRS 370.510  Regulations of Department.  The Department may make all necessary regulations for the administration and enforcement of this chapter, including:

      1.  Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes.

      2.  Regulations authorizing persons other than dealers to possess unstamped cigarettes.

      3.  Regulations relating to the licensing of wholesale dealers and retail dealers.

      [Part 16:192:1947; 1943 NCL § 6528.16]—(NRS A 1971, 1165; 1975, 1714; 1977, 783; 1997, 1505)

      NRS 370.515  Restriction on collection by Department of tax for products sold on Indian reservation or colony.  The Department shall not collect the tax imposed by this chapter on cigarettes or other products made from tobacco sold on an Indian reservation or Indian colony if:

      1.  The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;

      2.  The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and

      3.  The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.

      (Added to NRS by 1991, 655)

      NRS 370.520  Indian rights unabridged.  Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq.

      (Added to NRS by 1973, 1006)

      NRS 370.525  Civil action for injunctive relief.

      1.  Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person:

      (a) Sells, distributes or manufactures cigarettes; and

      (b) Sustains direct economic or commercial injury as a result of a violation of NRS 370.080 to 370.327, inclusive, 370.380, 370.382, 370.385, 370.395, 370.405 or 370.410.

      2.  Nothing in this section authorizes an action against this State, a political subdivision of this State, or an officer, employee or agency thereof.

      (Added to NRS by 2001, 2135; A 2005, 1198; 2009, 167)

      NRS 370.530  Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

      1.  The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter.

      2.  Sheriffs, within their counties, and all other peace officers of the State of Nevada shall, without further compensation, assist in the enforcement of this chapter.

      [18:192:1947; 1943 NCL § 6528.18]—(NRS A 2005, 1198)

SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

      NRS 370.600  Legislative findings.  The Legislature finds that:

      1.  Violations of the provisions of chapter 370A of NRS threaten the integrity of the Master Settlement Agreement, the fiscal soundness of the State and public health.

      2.  The enactment of the procedural enhancements set forth in NRS 370.600 to 370.705, inclusive, will aid in the enforcement of the provisions of chapter 370A of NRS and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the State and public health.

      (Added to NRS by 2005, 374; A 2013, 2660)

      NRS 370.605  Definitions.  As used in NRS 370.600 to 370.705, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.610 to 370.660, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2005, 374; A 2011, 934; 2013, 2660)

      NRS 370.610  “Brand family” defined.  “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol,” “lights,” “kings” and “100s,” and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.

      (Added to NRS by 2005, 374)

      NRS 370.615  “Cigarette” defined.  “Cigarette” has the meaning ascribed to it in NRS 370A.050.

      (Added to NRS by 2005, 374)

      NRS 370.620  “Directory” defined.  “Directory” means the directory created pursuant to NRS 370.675.

      (Added to NRS by 2005, 374)

      NRS 370.625  “Distributor” defined.  “Distributor” means a person that is authorized to affix stamps to cigarette packages pursuant to this chapter or any person that is required to pay the taxes on cigarettes imposed pursuant to this chapter.

      (Added to NRS by 2005, 374)

      NRS 370.630  “Manufacturer of tobacco products” defined.  “Manufacturer of tobacco products” has the meaning ascribed to it in NRS 370A.060.

      (Added to NRS by 2005, 374)

      NRS 370.635  “Master Settlement Agreement” defined.  “Master Settlement Agreement” has the meaning ascribed to it in NRS 370A.070.

      (Added to NRS by 2005, 374)

      NRS 370.640  “Nonparticipating manufacturer” defined.  “Nonparticipating manufacturer” means any manufacturer of tobacco products that is not a participating manufacturer.

      (Added to NRS by 2005, 374)

      NRS 370.645  “Participating manufacturer” defined.  “Participating manufacturer” has the meaning ascribed to it in NRS 370A.080.

      (Added to NRS by 2005, 374)

      NRS 370.650  “Qualified escrow fund” defined.  “Qualified escrow fund” has the meaning ascribed to it in NRS 370A.090.

      (Added to NRS by 2005, 375)

      NRS 370.655  “Stamp” defined.  “Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to this chapter.

      (Added to NRS by 2005, 375)

      NRS 370.660  “Units sold” defined.  “Units sold” has the meaning ascribed to it in NRS 370A.120.

      (Added to NRS by 2005, 375)

      NRS 370.663  Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.  The State may enter into an agreement with an Indian tribe to enforce, administer or otherwise implement any provision of this chapter or chapter 370A of NRS.

      (Added to NRS by 2013, 2654)

      NRS 370.665  Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

      1.  A manufacturer of tobacco products whose cigarettes are sold in this State, whether or not directly or through a distributor, retailer or similar intermediary or intermediaries shall, not later than April 30 of each year, execute and deliver to the Attorney General and the Department, on a form provided by the Department, a certification which certifies under penalty of perjury that, as of the date of that certification, the manufacturer of tobacco products is:

      (a) A participating manufacturer; or

      (b) In full compliance with subsection 2 of NRS 370A.140, including any quarterly installment payments required pursuant to NRS 370.690.

      2.  Except as otherwise provided in NRS 370.670:

      (a) A participating manufacturer shall include in its certification pursuant to this section a list of its brand families. The participating manufacturer shall update that list at least 30 calendar days before it adds to or modifies its brand families by executing and delivering a supplemental certification to the Attorney General and the Department.

      (b) A nonparticipating manufacturer shall, in its certification pursuant to this section:

             (1) Include:

                   (I) A list of all of its brand families and the number of units sold for each brand family that were sold in the State during the preceding calendar year;

                   (II) A list of all of its brand families that have been sold in the State at any time during the current calendar year;

                   (III) The current mailing address of the nonparticipating manufacturer; and

                   (IV) A valid electronic mail address of the nonparticipating manufacturer;

             (2) Indicate any brand family sold in the State during the preceding calendar year that is no longer being sold in the State as of the date of the certification; and

             (3) Identify, by name and address:

                   (I) Any other manufacturer of those brand families in the preceding or current calendar year; and

                   (II) Each wholesale dealer that sells or offers for sale in this State any brand family of the nonparticipating manufacturer.

Ê A nonparticipating manufacturer shall update the information required by this paragraph at least 30 calendar days before it adds to or modifies its brand families or sells or distributes cigarettes in this State through a new wholesale dealer by executing and delivering a supplemental certification to the Attorney General and the Department.

      3.  In addition to the requirements of subsection 2, the certification of a nonparticipating manufacturer pursuant to this section must certify:

      (a) That the nonparticipating manufacturer is registered to do business in the State or has appointed an agent for service of process and provided notice thereof as required by NRS 370.680;

      (b) That the nonparticipating manufacturer has:

             (1) Established and continues to maintain a qualified escrow fund; and

             (2) Executed a qualified escrow agreement governing the qualified escrow fund that has been reviewed and approved by the Attorney General;

      (c) That the nonparticipating manufacturer is in full compliance with chapter 370A of NRS and any regulations adopted pursuant thereto;

      (d) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto;

      (e) The account number of that qualified escrow fund and any subaccount number for this State;

      (f) The amount the nonparticipating manufacturer placed in that qualified escrow fund for cigarettes sold in the State during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the Department to confirm the information required by this paragraph;

      (g) The amount and date of any withdrawal or transfer of money the nonparticipating manufacturer made at any time from that qualified escrow fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto; and

      (h) That the nonparticipating manufacturer has submitted to the Attorney General a request or consent to the United States Department of the Treasury pursuant to 26 U.S.C. § 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the Department, or in the case of a foreign manufacturer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal excise tax returns of the manufacturer and each monthly operational report of the manufacturer reported on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes and other amendments thereto.

      (Added to NRS by 2005, 375; A 2007, 2718; 2013, 2660)

      NRS 370.670  Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.  A manufacturer of tobacco products:

      1.  Shall not include a brand family in its certification pursuant to NRS 370.665 unless, if the manufacturer is:

      (a) A participating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of calculating its payments under the Master Settlement Agreement for the relevant year, in the volume and shares determined pursuant to the Master Settlement Agreement; or

      (b) A nonparticipating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of chapter 370A of NRS.

Ê This subsection must not be construed as limiting or otherwise affecting the right of the State to maintain that a brand family constitutes cigarettes of a different manufacturer of tobacco products for the purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 370A of NRS.

      2.  Shall maintain all invoices and documentation of sales, and any other information relied upon by the manufacturer for its certification pursuant to NRS 370.665, for at least 5 years, unless the manufacturer is otherwise required by law to maintain them for a greater period.

      (Added to NRS by 2005, 376)

      NRS 370.675  Directory of manufacturers and brand families: Duties of Department; judicial review of exclusion from directory.

      1.  The Department shall create and maintain on its Internet website and otherwise make available for public inspection a directory that lists, except as otherwise provided in NRS 370.600 to 370.705, inclusive, all manufacturers of tobacco products that have provided current and accurate certifications conforming to the requirements of NRS 370.600 to 370.705, inclusive, and all brand families that are listed in those certifications. The Department:

      (a) Shall not include or retain in the directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the Department determines is not in compliance with NRS 370.600 to 370.705, inclusive, unless the Department has determined that the violation has been cured to its satisfaction.

      (b) Shall not include or retain in the directory a manufacturer of tobacco products or brand family if the Department concludes, for a nonparticipating manufacturer, that:

             (1) Any escrow payment required pursuant to chapter 370A of NRS for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement which has been approved by the Attorney General; or

             (2) Any outstanding final judgment, including any interest thereon, for a violation of chapter 370A of NRS has not been fully satisfied for that manufacturer or brand family.

      2.  The Department shall update the directory as necessary to correct mistakes and to add or remove a manufacturer of tobacco products or brand family to keep the directory in conformity with the requirements of NRS 370.600 to 370.705, inclusive.

      3.  Any determination of the Department not to include in or to remove from the directory a manufacturer of tobacco products or brand family is a final decision for the purposes of judicial review.

      (Added to NRS by 2005, 376)

      NRS 370.677  Department required to notify wholesale dealer of certain changes to directory of manufacturers and brand families; duties of wholesale dealer upon receiving notice.

      1.  The Department shall notify each wholesale dealer when a manufacturer or brand family is added to or removed from the directory pursuant to NRS 370.675 by sending a notice to the mailing address or electronic mail address of the wholesale dealer provided to the Department pursuant to NRS 370.073.

      2.  A wholesale dealer shall, not later than 7 days after receiving a notice pursuant to subsection 1, provide:

      (a) A copy of the notice to each retail dealer that is a customer of the wholesale dealer; and

      (b) The Department with a list of each retail dealer to which a copy of the notice is provided pursuant to paragraph (a).

      3.  A retail dealer may, not later than 60 days after receiving a copy of a notice pursuant to subsection 2 that a manufacturer or brand family has been removed from the directory pursuant to NRS 370.675, sell any cigarettes in its possession from the manufacturer or of the brand family. The retail dealer shall, at the expiration of the 60-day period, turn over possession of any unsold cigarettes to the Department for disposal in the manner provided in subsection 4 of NRS 370.270.

      4.  A wholesale dealer shall not purchase cigarettes for resale from a manufacturer, or of a brand family, which has been removed from the directory by the Department, or for which the wholesale dealer receives a notice of removal from the Department, until the manufacturer or brand family is reentered in the directory by the Department.

      (Added to NRS by 2013, 2653)

      NRS 370.680  Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

      1.  Any nonresident or foreign nonparticipating manufacturer or wholesale dealer that has not registered to do business in the State as a foreign corporation or other business entity must, as a condition precedent:

      (a) For a nonparticipating manufacturer, to having its brand families included or retained in the directory; or

      (b) For a wholesale dealer, to selling cigarettes in this State,

Ê appoint and continually engage without interruption the services of an agent in this State to act as its agent for the service of process on whom all process, in any action or proceeding against it concerning or arising out of the enforcement of this chapter or chapter 370A of NRS, may be served in any manner authorized by law.

      2.  Service upon an agent pursuant to this section constitutes legal and valid service of process on the nonparticipating manufacturer or wholesale dealer. The nonparticipating manufacturer or wholesale dealer shall provide the name, address, phone number and proof of the appointment and availability of such agent to, and to the satisfaction of, the Attorney General and the Department.

      3.  A nonparticipating manufacturer or wholesale dealer shall provide notice to the Attorney General and the Department at least 30 calendar days before the termination of the authority of an agent appointed pursuant to this section and shall provide proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent not less than 5 calendar days before the termination of appointment of an existing agent. If an agent terminates his or her appointment as an agent, the nonparticipating manufacturer or wholesale dealer shall notify the Attorney General and the Department of that termination within 5 calendar days and include with that notification proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent.

      4.  Any nonparticipating manufacturer or wholesale dealer which sells or purchases cigarettes in this State and which has not appointed and engaged an agent as required by this section shall be deemed to have appointed the Secretary of State as an agent and may be proceeded against in courts of this State by service of process upon the Secretary of State, except that the appointment of the Secretary of State as an agent does not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory.

      (Added to NRS by 2005, 377; A 2013, 2661)

      NRS 370.682  Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State.

      1.  A nonparticipating manufacturer shall post a bond approved by the Attorney General for the benefit of the State of Nevada if:

      (a) The cigarettes of the nonparticipating manufacturer have not been sold in this State during any of the 4 immediately preceding calendar quarters;

      (b) The nonparticipating manufacturer or an affiliate failed to make a full and timely escrow deposit due under this chapter or chapter 370A of NRS during any of the immediately preceding 5 calendar years, unless the failure was neither knowing nor reckless and was promptly cured upon notice; or

      (c) The nonparticipating manufacturer or an affiliate, or any of the brand families of the nonparticipating manufacturer or an affiliate, were removed from the directory of this or any other state during any of the immediately preceding 5 calendar years, unless the removal is determined to have been erroneous or illegal.

      2.  The bond must be posted not less than 10 days before the beginning of each calendar quarter as a condition of the nonparticipating manufacturer and its brand families being included in the directory for that quarter. The amount of the bond must be the greater of $25,000 or the largest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the immediately preceding 12 calendar quarters.

      3.  If a nonparticipating manufacturer that posted a bond has failed to make or have made on its behalf escrow deposits equal to the full amount due for a calendar quarter within 15 business days after the due date for that calendar quarter, the State of Nevada may execute upon the bond in an amount equal to any remaining escrow amount due.

      4.  Any amount that the State of Nevada collects on a bond posted by a nonparticipating manufacturer pursuant to this section:

      (a) Must be deposited into a special escrow account established and maintained by the State of Nevada and used for purposes authorized for the use of money in the qualified escrow fund of the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS; and

      (b) Reduces the escrow amount due from the nonparticipating manufacturer in the dollar amount collected.

      5.  Escrow obligations above the amount collected on the bond remain due from the nonparticipating manufacturer and, as provided in NRS 370.683, from wholesale dealers that sold the cigarettes of the nonparticipating manufacturer during that calendar quarter.

      6.  The withholding, use or return of amounts deposited into the special escrow account must be handled in the same manner as amounts deposited in the qualified escrow fund of the nonparticipating manufacturer pursuant to the provisions of this chapter and chapter 370A of NRS.

      7.  As used in this section, “affiliate” has the meaning ascribed to it in NRS 370A.030.

      (Added to NRS by 2011, 931)

      NRS 370.683  Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.

      1.  Except as otherwise provided in subsection 5:

      (a) A wholesale dealer is liable for escrow deposits required pursuant to this chapter and chapter 370A of NRS if:

             (1) The wholesale dealer receives notice from the Attorney General or the Department that there is a shortfall in a qualified escrow fund with respect to cigarettes of a nonparticipating manufacturer that were stamped or distributed by the wholesale dealer; and

             (2) The shortfall is not cured by the wholesale dealer or nonparticipating manufacturer within 90 calendar days after the wholesale dealer receives that notice.

Ê The liability of the wholesale dealer for the escrow deposits must be calculated pursuant to paragraph (b).

      (b) If there is a shortfall in the qualified escrow fund of a nonparticipating manufacturer for a calendar quarter, each wholesale dealer that sold or distributed cigarettes of that nonparticipating manufacturer during that calendar quarter shall deposit into an escrow account designated by the Attorney General an amount equal to the shortfall multiplied by a fraction, the numerator of which is the number of cigarettes of that nonparticipating manufacturer that were sold in or into this State by the wholesale dealer during that calendar quarter, and the denominator of which is the total number of cigarettes of that nonparticipating manufacturer that were sold or distributed by all wholesale dealers in or into this State during that calendar quarter. In making the calculation, any cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State by a wholesale dealer during the calendar quarter in which the wholesale dealer collected and deposited the required escrow deposit amount on or before the due date for deposits for that quarter must be excluded from both the numerator and the denominator of the fraction.

      2.  To the extent that a wholesale dealer makes any payment with respect to a shortfall pursuant to this section, the wholesale dealer has a claim against the nonparticipating manufacturer for the amount of the payment.

      3.  A wholesale dealer may require a nonparticipating manufacturer, as a condition of the agreement of the wholesale dealer to purchase the cigarettes of the nonparticipating manufacturer, to:

      (a) Prepay the escrow deposit amount of the nonparticipating manufacturer into the escrow account designated in the certification of the nonparticipating manufacturer filed with the Attorney General pursuant to NRS 370.665; and

      (b) Require the escrow agent to provide to the wholesale dealer and the Attorney General proof of that prepayment.

      4.  Upon the request of a wholesale dealer who requires a nonparticipating manufacturer to comply with the provisions of paragraphs (a) and (b) of subsection 3, the Attorney General shall provide to the wholesale dealer a written verification of whether the nonparticipating manufacturer has made the escrow deposits required from the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS for a calendar quarter.

      5.  If a wholesale dealer requires a nonparticipating manufacturer to comply with the provisions of paragraph (a) of subsection 3 and receives a written verification from the Attorney General that the nonparticipating manufacturer has made the escrow deposits required from the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS for a calendar quarter:

      (a) The wholesale dealer is not liable for any of those escrow deposits required for that calendar quarter;

      (b) The provisions of subsection 1 do not apply to the wholesale dealer with respect to any cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State during that calendar quarter; and

      (c) The cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State by the wholesale dealer during that calendar quarter must be excluded entirely from the calculations required by subsection 1.

      (Added to NRS by 2011, 929)

      NRS 370.684  Liability of importer for required escrow deposit.

      1.  An importer is jointly and severally liable for the escrow deposit due pursuant to NRS 370A.140 for each cigarette which is intended for sale in this State which the importer causes to be sent to a person who holds a license as a wholesale dealer or license as a retail dealer issued by the Department.

      2.  A nonparticipating manufacturer located outside the United States that conducts business in this State shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer which are intended for sale in this State stating that the importer accepts liability pursuant to subsection 1 and consents to the jurisdiction of the courts of this State for the purposes of enforcing this section.

      3.  As used in this section, “importer” has the meaning ascribed to it in NRS 370.0295.

      (Added to NRS by 2013, 2654)

      NRS 370.685  Submission to Department, maintenance and use of certain information.

      1.  Not later than 20 calendar days after the end of each calendar quarter, and more frequently if so directed by the Department, each distributor shall submit such information as the Department requires to facilitate compliance with the provisions of NRS 370.600 to 370.705, inclusive, including, without limitation, a list by brand family of the total number of cigarettes or, in the case of “roll-your-own” tobacco, the equivalent unit count, for which the distributor affixed stamps during the previous calendar quarter or otherwise paid the tax due for those cigarettes. The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating manufacturers and any other information relied upon in reporting to the Department.

      2.  The Department may disclose to the Attorney General any information received pursuant to NRS 370.600 to 370.705, inclusive, and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of NRS 370.600 to 370.705, inclusive. The Department and Attorney General shall share with each other the information received pursuant to the provisions of NRS 370.600 to 370.705, inclusive, and may share such information with other federal, state or local agencies only for purposes of enforcement of those provisions, the provisions of chapter 370A of NRS or the corresponding laws of other states.

      3.  The Department may require at any time from a nonparticipating manufacturer proof, from the financial institution in which that manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 370A of NRS, of the amount of money in that fund, exclusive of interest, the amount and date of each deposit to that fund, and the amount and date of each withdrawal from that fund.

      4.  In addition to the information otherwise required to be submitted pursuant to NRS 370.600 to 370.705, inclusive, the Department may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to enable the Department to determine whether a manufacturer of tobacco products is or will continue to be in compliance with the provisions of this chapter and chapter 370A of NRS.

      (Added to NRS by 2005, 377; A 2013, 2662)

      NRS 370.690  Adoption of certain regulations by Department.

      1.  To promote compliance with the provisions of NRS 370A.140, the Department may adopt regulations requiring a manufacturer of tobacco products to make the escrow deposits required by NRS 370A.140 in quarterly installments during the year in which the sales covered by those deposits are made. The Department may require the production of information sufficient to enable the Department to determine the adequacy of the amount of each quarterly installment.

      2.  The Department may adopt such regulations as it deems necessary to carry out the provisions of NRS 370.600 to 370.705, inclusive.

      (Added to NRS by 2005, 378; A 2011, 934)

      NRS 370.692  Account for Tobacco Enforcement: Creation; administration; use.

      1.  The Account for Tobacco Enforcement is hereby created in the State General Fund. The Attorney General shall administer the Account.

      2.  The money in the Account must only be used to enforce the provisions of NRS 370.600 to 370.705, inclusive, and to pay the expenses incurred by the Attorney General in the discharge of his or her duties, including, without limitation, expenses relating to the provision of training and the payment of the salaries and benefits of employees.

      3.  Money in the Account must remain in the Account and does not revert to the State General Fund at the end of any fiscal year.

      (Added to NRS by 2011, 932)

      NRS 370.693  Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

      1.  Except as otherwise provided in subsection 2, the Attorney General may apply for any available grant and may accept any gift, grant or donation to assist in carrying out his or her duties pursuant to NRS 370.600 to 370.705, inclusive.

      2.  The Attorney General shall not accept any gift, grant or donation from any manufacturer of tobacco products or any other manufacturer, as that term is defined in NRS 370.0315.

      3.  Any money received by the Attorney General pursuant to this section must be deposited in the Account for Tobacco Enforcement.

      (Added to NRS by 2011, 933)

      NRS 370.695  Unlawful acts; penalties; violation constitutes deceptive trade practice.

      1.  It is unlawful for any person to:

      (a) Affix a stamp to a package or other container of cigarettes of a manufacturer of tobacco products or brand family which is not included in the directory; or

      (b) Sell, or offer or possess for sale, in this State cigarettes of a manufacturer of tobacco products or brand family not included in the directory.

      2.  A person who violates any provision of subsection 1 is guilty of a gross misdemeanor.

      3.  In addition to any other penalty authorized by law, the Department may impose on each person who violates any provision of subsection 1 a civil penalty for each such violation of not more than $5,000 or 500 percent of the retail value of the cigarettes involved in the violation, whichever is greater.

      4.  Any violation of subsection 1 constitutes a deceptive trade practice for the purposes of NRS 598.0903 to 598.0999, inclusive.

      5.  For the purposes of this section, each stamp affixed to and each sale or offer to sell cigarettes in violation of subsection 1 constitutes a separate violation.

      (Added to NRS by 2005, 378)

      NRS 370.696  Civil penalty: Noncompliance of wholesale dealer or nonparticipating manufacturer; failure to pay; deposit.

      1.  In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a wholesale dealer timely or accurately to comply with any provision of this chapter or chapter 370A of NRS. The license of the wholesale dealer may be suspended or revoked if the wholesale dealer fails to pay such a civil penalty within 30 days after it is imposed.

      2.  In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a nonparticipating manufacturer timely or accurately to comply with any provision of this chapter or chapter 370A of NRS. A nonparticipating manufacturer and the brand families of a nonparticipating manufacturer may be denied listing in the directory or removed from the directory if the nonparticipating manufacturer fails to pay such a civil penalty within 30 days after it is imposed.

      3.  Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement.

      (Added to NRS by 2011, 933)

      NRS 370.697  Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.  In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $20,000 against any wholesale dealer or nonparticipating manufacturer that makes a certification pursuant to this chapter or chapter 370A of NRS which asserts the truth of any material matter that the wholesale dealer or nonparticipating manufacturer knows to be false or inaccurate. Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement. If such a civil penalty is not paid within 30 days after it is imposed against:

      1.  A wholesale dealer, the license of the wholesale dealer may be suspended or revoked.

      2.  A nonparticipating manufacturer, the nonparticipating manufacturer and the brand families of the nonparticipating manufacturer may be denied listing in the directory or removed from the directory.

      (Added to NRS by 2011, 933)

      NRS 370.698  Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families.

      1.  The license of a wholesale dealer may be suspended or revoked if a similar license of the wholesale dealer is suspended or revoked in any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the suspension or revocation of the license of the wholesale dealer pursuant to NRS 370.379, unless the wholesale dealer demonstrates that the suspension or revocation of its license in the other state was effected without due process. A wholesale dealer whose license is suspended or revoked in this State pursuant to this subsection is eligible for reinstatement upon the earlier of the date on which the violation in the other state is cured or the date on which the license of the wholesale dealer is reinstated in the other state.

      2.  A nonparticipating manufacturer and its brand families may be denied listing in the directory or removed from the directory for any of the following reasons:

      (a) The nonparticipating manufacturer is removed from the directory of another state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675, unless the nonparticipating manufacturer demonstrates that its removal from the directory of the other state was effected without due process. A nonparticipating manufacturer that is removed from the directory of this State pursuant to this paragraph is eligible for reinstatement to the directory upon the earlier of the date on which the violation in the other state is cured or the date on which the nonparticipating manufacturer is reinstated to the directory of the other state.

      (b) The nonparticipating manufacturer is convicted of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.

      (c) The nonparticipating manufacturer fails to report the existence or result, including any conviction, of any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding the commission of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.

      (d) The nonparticipating manufacturer fails to report any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding any violation of the laws of any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675.

      (e) The nonparticipating manufacturer knowingly makes a false, material statement in any report, filing or other communication provided to this State pursuant to this chapter or chapter 370A of NRS.

      (f) The nonparticipating manufacturer has a shortfall or fails to make an escrow deposit that is due in another state or territory of the United States, has been given reasonable notice of the shortfall or failure and has failed to cure the shortfall or make the deposit within 30 days after receiving notice of the shortfall or failure.

      3.  The provisions of NRS 233B.121 to 233B.150, inclusive, apply to:

      (a) The suspension or revocation of the license of a wholesale dealer pursuant to subsection 1; and

      (b) The removal of a nonparticipating manufacturer and its brand families from the directory pursuant to subsection 2.

      (Added to NRS by 2011, 931; A 2013, 2663)

      NRS 370.700  Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

      1.  The Attorney General, on behalf of the Department, may bring an action in the district court of this State to:

      (a) Enjoin any threatened or actual violation of the provisions of NRS 370.600 to 370.705, inclusive, by a distributor or manufacturer and to compel the distributor or manufacturer to comply with those provisions; or

      (b) Enforce any of the provisions of NRS 370.600 to 370.705, inclusive.

      2.  In any action brought by the State to enforce the provisions of NRS 370.600 to 370.705, inclusive, the State is entitled to recover any costs of investigation, expert witness fees, costs of the action and reasonable attorney’s fees.

      3.  If a court determines that a person has violated any provision of NRS 370.600 to 370.705, inclusive, the court shall order any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the State General Fund.

      4.  The remedies and penalties provided in NRS 370.600 to 370.705, inclusive, are cumulative to each other and to the remedies and penalties available under any other law of this State.

      (Added to NRS by 2005, 379; A 2011, 935)

      NRS 370.705  Controlling provisions; invalidity and severability.

      1.  If a court of competent jurisdiction finds that the provisions of NRS 370.600 to 370.705, inclusive, conflict and cannot be harmonized with the provisions of chapter 370A of NRS, then the provisions of chapter 370A of NRS shall be deemed to control.

      2.  If any section, subsection, subdivision, paragraph, sentence, clause or phrase of NRS 370.600 to 370.705, inclusive, causes chapter 370A of NRS to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of NRS 370.600 to 370.705, inclusive, shall be deemed to be invalid.

      3.  If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter is for any reason held to be invalid, unlawful or unconstitutional, that decision shall be deemed not to affect the validity of the remaining portions of this chapter or any part thereof.

      (Added to NRS by 2005, 379; A 2011, 935)