Title 32

NRS 372A.050 Department to adopt regulations. The Department shall adopt all necessary regulations to carry out the provisions of this chapter. (Added to NRS by 1987, 1737) CONTROLLED SUBSTANCES TAX

NRS 372A.060 Applicability; no immunity from criminal prosecution. 1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to: (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of …

NRS 372A.070 Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement. 1. A person shall not sell, offer to sell or posses…

NRS 372A.080 Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure. 1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in c…

NRS 372A.090 Revenue stamps: Design, printing and sale; record of stamps sold. 1. The Department shall: (a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive. (b) Have as many stamps printed as may be required. (c) Sell the stamps to dealers in control…

NRS 372A.100 Destruction of spoiled or unusable revenue stamps. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set …

NRS 372A.110 Deposit and allocation of taxes, fees and penalties collected. 1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those section…

NRS 372A.120 Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance. 1. The Department shall immediately deliver any controlled substances which come into its possession in …

NRS 372A.130 Action to enjoin assessment or collection of tax, interest or penalty barred. No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive. (Added to NRS by 1987, 1739; A 2015…

NRS 372A.200 Definitions. As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 2259; A 2017, 3724, 37…

NRS 372A.205 “Adult-use cannabis retail store” defined. “Adult-use cannabis retail store” has the meaning ascribed to it in NRS 678A.065. (Added to NRS by 2017, 3728; A 2019, 3871)

NRS 372A.207 “Cannabis consumption lounge” defined. “Cannabis consumption lounge” has the meaning ascribed to it in NRS 678A.087. (Added to NRS by 2021, 2385)

NRS 372A.210 “Cannabis cultivation facility” defined. “Cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.090. (Added to NRS by 2015, 2259; A 2019, 3871)

NRS 372A.220 “Excise tax on cannabis” defined. “Excise tax on cannabis” means any of the excise taxes imposed by NRS 372A.290. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)

NRS 372A.247 “Sales price” defined. 1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. (b) The cost of mater…

NRS 372A.250 “Taxpayer” defined. “Taxpayer” means a: 1. Cannabis cultivation facility; 2. Adult-use cannabis retail store; or 3. Cannabis consumption lounge. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871; 2021, 2385) Administration

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…

NRS 372A.270 Maintenance and availability of records of taxpayer; penalty. 1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of …

NRS 372A.280 Examination of records by Department; payment of expenses of Department for examination of records outside State. 1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or an…

NRS 372A.285 Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations. 1. Each cannabis cultivation facility shall submit a report to the Department that includes the following information, reported separately f…

NRS 372A.2855 Definitions. [Effective January 1, 2027.] As used in NRS 372A.2855 to 372A.2869, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.2857 to 372A.2862, inclusive, have the meanings ascribed to them in those sections. (Added to N…

NRS 372A.2857 “Board” defined. [Effective January 1, 2027.] “Board” means the Cannabis Compliance Board. (Added to NRS by 2025, 746, effective January 1, 2027)

NRS 372A.2858 “Business” defined. [Effective January 1, 2027.] “Business” includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect. (Added to NRS by 2025, 746, effective Januar…

NRS 372A.286 “Person” defined. [Effective January 1, 2027.] “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or a…

NRS 372A.2862 “Seller” defined. [Effective January 1, 2027.] “Seller” includes every person who engages in the business of selling cannabis or cannabis products. As used in this section: 1. “Cannabis product” has the meaning ascribed to it in NRS 678A.120. 2. “Selling” has the me…

NRS 372A.2864 Registration with Department and cannabis tax permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2027.] 1. In addition to any other permit required by law, before the issuance of a license by the Board pursuant …

NRS 372A.2865 Issuance, assignability and display of cannabis tax permit; explanation of liability for collection and payment of taxes. [Effective January 1, 2027.] 1. Except as otherwise provided in NRS 360.205 and 372A.2867, after compliance with NRS 372A.2864 by an applicant f…

NRS 372A.2867 Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.] 1. Whenever any person fails to comply with any applicable provision of this title relat…

NRS 372A.2868 Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.] 1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final decision of the Nevada Tax Commission pursuant to this chapter, the person must: (a) Pay…

NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.] If the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of the license: 1. The holder of the lice…

NRS 372A.290 Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt. 1. An excise tax is he…

NRS 372A.300 Certification of excess amount collected; credit and refund. If the Department determines that the excise tax on cannabis or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set fort…

NRS 372A.310 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. 1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund of the excise tax on cannabis may be allowed unless a claim for refund is filed…

NRS 372A.320 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of the excise tax on cannabis at the rate set forth in, and in accordance with t…

NRS 372A.330 Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review. 1. Within 30 days after rejecting a claim for refund or credit in whole o…

NRS 372A.340 Standing to file petition for judicial review; failure to file petition constitutes waiver. 1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other t…

NRS 372A.350 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected. 1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to …

NRS 372A.360 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. 1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any cour…

NRS 372A.370 Prohibited acts; penalty. 1. A person shall not, with intent to defraud the State or evade payment of the excise tax on cannabis or any part of the tax: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement i…

NRS 372A.380 Remedies of State are cumulative. The remedies of the State provided for in NRS 372A.200 to 372A.380, inclusive, are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion o…