Title 32

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…

NRS 370A.010 Definitions. As used in this chapter, the words and terms defined in NRS 370A.020 to 370A.120, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1999, 1106; A 2013, 2666)

NRS 370A.020 “Adjusted for inflation” defined. “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (Added to NRS by 1999, 1106)

NRS 370A.030 “Affiliate” defined. “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for the purposes of this definition, the terms “owns,” “is owned” and “ownersh…

NRS 370A.040 “Allocable share” defined. “Allocable share” has the meaning ascribed to it in section II(f) of the Master Settlement Agreement. (Added to NRS by 1999, 1106)

NRS 370A.050 “Cigarette” defined. “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: 1. Any roll of tobacco wrapped in paper or in any other substance not containing tobacco; 2. T…

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…

NRS 371.010 Short title. This chapter may be cited as the Governmental Services Tax Law. (Added to NRS by 1963, 1118; A 2001, 289)

NRS 371.020 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Department” means the Department of Motor Vehicles. 2. “Vehicle” means any vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS, except mobile homes a…

NRS 371.030 Basic governmental services tax: Imposition. A basic tax for governmental services is hereby imposed for the privilege of operating any vehicle upon the public highways of this State. Such tax is imposed in lieu of all taxes based on value and levied for state or loca…

NRS 371.040 Basic governmental services tax: Annual amount. 1. Except as otherwise provided in subsections 2 and 3, the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department. 2. …

NRS 371.043 Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000. 1. A board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordi…

NRS 371.045 Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more. 1. A board of county commissioners of a county whose population is less than 100,000 or is 700,000 or more may by …

NRS 371.047 Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access. 1. A county may use the proceeds of the tax imposed pursuant to NRS 371.043 or 371.045, or of bonds, notes or other obligations incurre…

NRS 371.050 Valuation of vehicles. 1. Except as otherwise provided in subsections 3 and 4, valuation of vehicles must be determined by the Department upon the basis of 35 percent of the manufacturer’s suggested retail price in Nevada excluding options and extras, as of the time t…

NRS 371.060 Schedules for depreciation; minimum amount of tax. 1. Except as otherwise provided in subsection 2, subsection 2 of NRS 371.040 and NRS 482.2155, each vehicle must be depreciated by the Department for the purposes of the annual governmental services tax according to t…

NRS 371.070 Reduction for initial registration of certain vehicles after beginning of period of registration. Except as otherwise provided in subsections 2 and 3 of NRS 371.040, upon the registration for the first time in this State after the beginning of the period of registrati…

NRS 371.080 Reduction on cessation of exemption of certain vehicles because of change of ownership. If any vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or has a declared gross weight in excess of 26,000 pounds, and which is exempt f…

NRS 371.085 Proration of tax by interstate motor carrier. Interstate motor carriers who register under the Interstate Highway User Fee Apportionment Act or NRS 482.482 may prorate their governmental services tax by the same percentages as those set out in subsection 2 of NRS 706.…