Title 32

NRS 370.571 Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax. 1. The Department shall create and maintain on its Internet website and otherwise make available for public inspection a list of all: (a) Cu…

NRS 370.573 Restrictions on issuance, maintenance and renewal of licenses. 1. No license may be issued, maintained or renewed if: (a) The applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership…

NRS 370.575 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 n…

NRS 370.577 Issuance of license to certain applicants without payment of fees. The Department may issue a 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. (…

NRS 370.579 Contents of license. Each license must set forth: 1. The name of the person to whom it is issued. If the license is issued under a fictitious name, the license must also set forth the name of each of the persons conducting the business under the fictitious name. 2. Th…

NRS 370.581 Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show. 1. Except as otherwise provided in subsection 2, a licensee…

NRS 370.583 Signing, posting and transfer of license. Each holder of a 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 o…

NRS 370.585 Scope of license. A current license as a: 1. Manufacturer authorizes the holder thereof to: (a) Sell cigarettes from the premises for which the license was issued to a licensed wholesale dealer of cigarettes in this State; (b) Ship cigarettes to a licensed logistics c…

NRS 370.587 Period of validity of license; 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 to operate a warehouse or distribution …

NRS 370.589 Wholesale dealers: Bond or other security. 1. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes and licensed wholesale dealer of other tobacco products shall furnish a bond executed by the wholesale dealer as principal, and by …

NRS 370.591 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 of cigarettes, a wholesale dealer of other tobacc…

NRS 370.593 Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas. 1. Except as otherwise provided in subsection 2, a licensee shall retain for not less than 5 years all receipts, invoices, records, in…

NRS 370.595 Suspension or revocation of license; civil penalties; powers and duties of Department. 1. After notice to the licensee and a hearing as prescribed by the Department, the Department may suspend or revoke the license of a licensee who: (a) Fails to file a report or cert…

NRS 370.597 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 370.531 to 370.597, inclusive. In adopting the regulations required…

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…

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, 266…

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, and includes any brand name, whether or not occurring alone or in conjunction with …

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 …

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 i…

NRS 370.675 Directory of manufacturers, brand families and styles of cigarettes: 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 t…

NRS 370.677 Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice. 1. The Department shall notify each wholesale …

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 o…

NRS 370.682 Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations. 1. A nonparticipating manufacturer shall post a bond approved by the Attorney General for the benefit of the State of Nevada. 2. The …

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…

NRS 370.684 Liability of importer for required escrow deposit and certain reports. 1. An importer is jointly and severally liable for: (a) 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 s…

NRS 370.685 Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon reques…

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 installment…

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 provisio…

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 ou…

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, brand family or style which is not included in the dir…

NRS 370.696 Civil penalty: Noncompliance of wholesale dealer or 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 fail…

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 …

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 and styles of ciga…

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 v…

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 37…