Applicability of chapter 360 of NRS.

NRS 372A.260, under TAX ON CONTROLLED SUBSTANCES.

NRS 372A.260

NRS 372A.260 Applicability of chapter 360 of NRS. The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on cannabis to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380, inclusive. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767; 2025, 749)