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.

Source: Section 370.010 — “Cigarette” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec010.

370.001
Definitions. 370.003
“Alternative nicotine product” defined. 370.005
“Basic cost of cigarettes” defined. 370.007
Definitions. 370.008
“Alternative nicotine product” defined. 370.009
“Basic cost of cigarettes” defined. 370.010
“Cigarette” defined. 370.013
“Cigarette package” defined. 370.014
“Cigarette rolling machine” defined. 370.015
“Cigarette vending machine operator” defined. 370.020
“Consumer” defined. 370.025
“Contraband tobacco products” defined. 370.027
“Cost to the wholesale dealer” defined. 370.028
“Counterfeit stamp” defined. 370.029
“Delivery service” defined. 370.031
“Licensee” defined. 370.032
“Place of business” defined. 370.033
“Retail dealer” defined. 370.035
“Sale” and “to sell” defined. 370.037
“Sale at wholesale” defined. 370.042
“Secretary” defined. 370.048
“Stamp” defined. 370.052
“Tobacco product package” defined. 370.054
“Vapor product” defined. 370.055
“Wholesale dealer” defined. 370.070
Applicability. 370.073
Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses. 370.077
Cigarette taxes are direct taxes upon consumer. 370.0275
“Counterfeit cigarettes” defined. 370.0285
“Delivery sale” defined. 370.0295
“Importer” defined. 370.0305
“License” defined. 370.0315
“Manufacturer” defined. 370.0317
“Other counterfeit tobacco product” defined. 370.0318
“Other tobacco product” defined. 370.0325
“Qualified tribal land” defined. 370.0751
Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
Last Updated

Jun. 24, 2021

§ 370.010’s source at nv​.us