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

NRS 370.501, under TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS.

NRS 370.501

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 other tobacco product 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; A 2015, 2499)