Title 32

NRS 370.535 “Cigarette rolling machine” defined. “Cigarette rolling machine” has the meaning ascribed to it in NRS 370.014. (Added to NRS by 2019, 613)

NRS 370.537 “Cigarette vending machine operator” defined. “Cigarette vending machine operator” has the meaning ascribed to it in NRS 370.015. (Added to NRS by 2019, 613)

NRS 370.539 “Commission” defined. “Commission” means the Nevada Tax Commission. (Added to NRS by 2019, 613)

NRS 370.541 “Consumer” defined. “Consumer” means any person who comes into possession of cigarettes or other tobacco products in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer. (Added to NRS by 2019, 613)

NRS 370.543 “License” defined. “License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder of the license to operate a warehouse or distribution center or to conduct business as a manufacturer, a wholesale dealer of cigarettes, a who…

NRS 370.545 “Licensee” defined. “Licensee” means the holder of a license. (Added to NRS by 2019, 613)

NRS 370.547 “Logistics company” defined. 1. “Logistics company” means a person who is: (a) Not licensed as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer; and (b) Authorized by a manufacturer, a wholesale …

NRS 370.549 “Manufacturer” defined. “Manufacturer” has the meaning ascribed to it in NRS 370.0315. (Added to NRS by 2019, 613)

NRS 370.551 “Other tobacco product” defined. “Other tobacco product” has the meaning ascribed to it in NRS 370.440. (Added to NRS by 2019, 613; A 2025, 3134)

NRS 370.553 “Place of business” defined. “Place of business” has the meaning ascribed to it in NRS 370.032. (Added to NRS by 2019, 614)

NRS 370.555 “Sale” and “to sell” defined. “Sale” and “to sell” have the meaning ascribed to them in NRS 370.035. (Added to NRS by 2019, 614)

NRS 370.557 “Stamp” defined. “Stamp” has the meaning ascribed to it in NRS 370.048. (Added to NRS by 2019, 614)

NRS 370.559 “Tobacco retail dealer” defined. “Tobacco retail dealer” has the meaning ascribed to: 1. “Retail dealer” in NRS 370.033; and 2. “Retail dealer” in NRS 370.440. (Added to NRS by 2019, 614)

NRS 370.561 “Warehouse or distribution center” defined. “Warehouse or distribution center” means a building in this State which is owned, leased or rented and operated by a manufacturer, wholesale dealer of cigarettes, wholesale dealer of other tobacco products or tobacco retail …

NRS 370.563 “Wholesale dealer of cigarettes” defined. “Wholesale dealer of cigarettes” has the meaning ascribed to “wholesale dealer” in NRS 370.055. (Added to NRS by 2019, 614)

NRS 370.565 “Wholesale dealer of other tobacco products” defined. “Wholesale dealer of other tobacco products” has the meaning ascribed to “wholesale dealer” in NRS 370.440. (Added to NRS by 2019, 614)

NRS 370.567 Required licensing. 1. A person shall not engage in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer in this State unless that person first secures a license to engage in that activity from the Depar…

NRS 370.569 Exemptions from licensing requirements. The provisions of NRS 370.531 to 370.597, inclusive, do not apply to: 1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes or other tobacco products on their trains, buses or airplanes; 2. A p…

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)