“Controlled substance” defined.

NRS 372A.020, under TAX ON CONTROLLED SUBSTANCES.

NRS 372A.020

NRS 372A.020 “Controlled substance” defined. “Controlled substance” includes: 1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and 2. A substance which: (a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and (b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1. (Added to NRS by 1987, 1737)