Title 32

NRS 370A.060 “Manufacturer of tobacco products” defined. “Manufacturer of tobacco products” means an entity that, after May 24, 1999, directly, and not exclusively through an affiliate: 1. Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United St…

NRS 370A.070 “Master Settlement Agreement” defined. “Master Settlement Agreement” means the settlement agreement, and related documents, entered into on November 23, 1998, by this state and leading United States manufacturers of tobacco products. (Added to NRS by 1999, 1107)

NRS 370A.080 “Participating manufacturer” defined. “Participating manufacturer” has the meaning ascribed to it in section II(jj) of the Master Settlement Agreement. (Added to NRS by 1999, 1107)

NRS 370A.090 “Qualified escrow fund” defined. “Qualified escrow fund” means an escrow arrangement with a federally or state-chartered financial institution, that has no affiliation with any manufacturer of tobacco products and has assets of at least $1 billion where the arrangeme…

NRS 370A.095 “Qualified tribal land” defined. “Qualified tribal land” has the meaning ascribed to it in NRS 370.0325. (Added to NRS by 2013, 2664)

NRS 370A.100 “Released claims” defined. “Released claims” has the meaning ascribed to it in section II(nn) of the Master Settlement Agreement. (Added to NRS by 1999, 1107)

NRS 370A.110 “Releasing parties” defined. “Releasing parties” has the meaning ascribed to it in section II(pp) of the Master Settlement Agreement. (Added to NRS by 1999, 1107)

NRS 370A.120 “Units sold” defined. “Units sold” means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state, including, without limitation, any cigarettes sold on any qualified tribal land with…

NRS 370A.130 Adoption of regulations to ascertain amount of excise tax collected from each manufacturer. The Department of Taxation shall adopt such regulations as are necessary to ascertain the amount of excise tax collected by the State on the cigarettes of each manufacturer of…

NRS 370A.140 Participation in Master Settlement Agreement or deposits into qualified escrow fund required. A manufacturer of tobacco products that sells cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary or intermediaries, a…

NRS 370A.150 Deposits into escrow: Disposition of interest; release of principal. [Effective until the date upon which a court of competent jurisdiction enters a judgment determining that subsection 2 of this section is unconstitutional.] A manufacturer of tobacco products that d…

NRS 370A.153 Assignment of money deposited into escrow; use of money assigned to this State. 1. Notwithstanding the provisions of NRS 370A.150, a manufacturer that elects to deposit money into a qualified escrow fund pursuant to NRS 370A.140 may assign to the State the interest o…

NRS 370A.157 Release of money deposited into escrow to Indian tribes. 1. The State may release to an Indian tribe, pursuant to a compact with that tribe, not more than 50 percent of the amounts deposited into a qualified escrow fund pursuant to NRS 370A.140 for cigarettes sold on…

NRS 370A.160 Compliance by manufacturer: Annual certification; enforcement; penalties for violations. 1. A manufacturer of tobacco products that elects to deposit money into escrow pursuant to subsection 2 of NRS 370A.140 shall annually certify to the Attorney General that it is …

NRS 370A.170 Provisions void under certain circumstances. Any provision of this chapter or chapter 370 of NRS, or any amendment thereto, that causes any provision of this chapter or chapter 370 of NRS to fail to operate as a qualifying statute pursuant to the Master Settlement Ag…