Title 32

NRS 369.510 Powers of boards of county commissioners, governing bodies of cities and Department of Taxation. 1. In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners or the governing body of a city is empowered …

NRS 369.520 Preservation of invoices. All persons obtaining or manufacturing liquor under any license or permit and all retail liquor dealers shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lists of liquors purch…

NRS 369.530 Inspections of vehicles and premises. 1. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this state shall have the right of visitation and inspection of any vehicle or …

NRS 369.540 Enforcement of chapter. 1. The Department shall enforce the provisions of NRS 369.4865. 2. Sheriffs, within their counties, and all other police officers of the State of Nevada are charged with the duty of assisting in the enforcement of this chapter without further c…

NRS 369.550 Penalties for certain violations. 1. Except as otherwise expressly provided in this chapter, any person violating any of the provisions of this chapter, except NRS 369.4863, or knowingly violating any regulation of the Department made for the enforcement of the provis…

NRS 369.560 Civil actions and damages for certain violations; liability of certain directors, officers, agents and employees. 1. A wholesale dealer may bring an action in a court of competent jurisdiction against a retail liquor store and another wholesale dealer who knowingly tr…

NRS 369.600 Definitions. As used in NRS 369.600 to 369.635, inclusive, unless the context otherwise requires, the words and terms defined in NRS 369.605 to 369.620, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2005, 2683)

NRS 369.605 “Alcoholic beverage” defined. “Alcoholic beverage” has the meaning ascribed to it in NRS 202.015. (Added to NRS by 2005, 2683)

NRS 369.610 “Alcoholic beverage awareness program” defined. “Alcoholic beverage awareness program” means a program designed to educate persons who sell or serve alcoholic beverages or perform the duties of a security guard at an establishment. (Added to NRS by 2005, 2683)

NRS 369.615 “Commission” defined. “Commission” means the Commission on Postsecondary Education created by NRS 394.383. (Added to NRS by 2005, 2683)

NRS 369.620 “Establishment” defined. 1. “Establishment” includes: (a) A business that sells alcoholic beverages by the drink for consumption on the premises; and (b) In a county whose population is 700,000 or more, a business that sells alcoholic beverages in corked or sealed con…

NRS 369.625 Development and contents of curriculum for program; certification and operation of program; adoption of regulations. 1. The Commission shall, in cooperation with state and local law enforcement agencies, develop a curriculum for an alcoholic beverage awareness program…

NRS 369.630 Completion of certified program by certain employees of establishment: Duties of owner or operator of establishment; notice of civil infraction; payment and disposition of civil fine; denial of liability for infraction; applicability of provisions. 1. Except as otherw…

NRS 369.635 Adoption by political subdivision of certain requirements or standards prohibited; exception. 1. Except as otherwise provided in subsection 2 and NRS 369.600 to 369.635, inclusive, no agency, board, commission, local government or other political subdivision of this S…

NRS 370.002 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 370.004 and 370.006 have the meanings ascribed to them in those sections. (Added to NRS by 2019, 613)

NRS 370.004 “Knowingly” defined. “Knowingly” means actual knowledge that the facts exist which constitute an act or omission, or such knowledge as an ordinarily prudent person would possess using reasonable care and diligence. (Added to NRS by 2019, 613)

NRS 370.006 “Negligently” defined. “Negligently” means a want of such attention to the nature or probable consequences of an act or omission as an ordinarily prudent person usually exercises in his or her own business. (Added to NRS by 2019, 613) CIGARETTES General Provisions

NRS 370.007 Definitions. As used in NRS 370.007 to 370.430, inclusive, and 370.505 to 370.530, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.008 to 370.055, inclusive, have the meanings ascribed to them in those sections. (Added to NRS b…

NRS 370.008 “Alternative nicotine product” defined. “Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include: 1. A vapo…

NRS 370.009 “Basic cost of cigarettes” defined. “Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigar…

NRS 370.010 “Cigarette” defined. “Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient. [Part 1:1…

NRS 370.013 “Cigarette package” defined. “Cigarette package” means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes. (Added to NRS by 2005, 1185)

NRS 370.014 “Cigarette rolling machine” defined. 1. “Cigarette rolling machine” means any machine that: (a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes; (b) Is designed to automatically or mech…

NRS 370.015 “Cigarette vending machine operator” defined. “Cigarette vending machine operator” means any retail dealer licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada. (Added to NRS by 1965, 1245; A 1977, 782; 2005, 1192)

NRS 370.020 “Consumer” defined. “Consumer” means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer. [Part 1:192:1947; A 1951, 124]—(NRS A 1973, 1006; 1977, 782)

NRS 370.025 “Contraband tobacco products” defined. “Contraband tobacco products” means any: 1. Counterfeit cigarettes; 2. Other counterfeit tobacco product; 3. Cigarettes or “roll-your-own” tobacco offered for sale in this State by a manufacturer, or cigarettes or “roll-your-own”…

NRS 370.027 “Cost to the wholesale dealer” defined. “Cost to the wholesale dealer” means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter. (Added to NRS by 1989, 1514; A 1993, 2473)

NRS 370.0275 “Counterfeit cigarettes” defined. “Counterfeit cigarettes” means any cigarettes or cigarette packages: 1. Bearing false manufacturing labels; 2. Bearing counterfeit stamps; or 3. Meeting any combination of the descriptions contained in subsections 1 and 2. (Added to …

NRS 370.028 “Counterfeit stamp” defined. “Counterfeit stamp” means any stamp that: 1. Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or 2. Was not sold by the Department or…

NRS 370.0285 “Delivery sale” defined. 1. “Delivery sale” means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which: (a) The purchaser submits the ord…

NRS 370.029 “Delivery service” defined. “Delivery service” means any person engaged in the commercial delivery of letters, packages or other containers. (Added to NRS by 2005, 1185)

NRS 370.0295 “Importer” defined. “Importer” means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale. (Added to NRS by 2013, 2653)

NRS 370.0305 “License” defined. “License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder to conduct business as a manufacturer, a wholesale dealer or a tobacco retail dealer. (Added to NRS by 2005, 1185; A 2019, 623)

NRS 370.031 “Licensee” defined. “Licensee” means the holder of a license. (Added to NRS by 2005, 1185)

NRS 370.0315 “Manufacturer” defined. 1. “Manufacturer” means any person who: (a) Manufactures, fabricates, assembles, processes or labels a finished cigarette; (b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in thi…

NRS 370.0317 “Other counterfeit tobacco product” defined. “Other counterfeit tobacco product” means any other tobacco product or tobacco product package bearing a false manufacturing label. (Added to NRS by 2007, 2056)

NRS 370.0318 “Other tobacco product” defined. “Other tobacco product” has the meaning ascribed to it in NRS 370.440. (Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590; 2025, 3131)

NRS 370.032 “Place of business” defined. “Place of business” means, for a person engaged in business as: 1. A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or 2. A retail dealer, any store, …

NRS 370.0325 “Qualified tribal land” defined. “Qualified tribal land” means any real property: 1. For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pur…

NRS 370.033 “Retail dealer” defined. “Retail dealer” means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State. (Added to NRS by 1973, 1005; A 1977, 783; 2005, 1192)

NRS 370.035 “Sale” and “to sell” defined. “Sale” or “to sell” includes any of the following, except when performed by a licensed logistics company or by the operator of a licensed warehouse or distribution center: 1. To exchange, barter, possess or traffic in; 2. To solicit or re…

NRS 370.037 “Sale at wholesale” defined. “Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer’s business, to a retail dealer for the purpose of resa…

NRS 370.042 “Secretary” defined. “Secretary” means the Secretary of the United States Department of the Treasury. (Added to NRS by 2005, 1185)

NRS 370.048 “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 NRS 370.0751 and 370.165. (Added to NRS by 2005, 1186)

NRS 370.052 “Tobacco product package” defined. “Tobacco product package” means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers. (Added to NRS by 2007, 2056)

NRS 370.054 “Vapor product” defined. “Vapor product”: 1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size…