NRS 370.0751
Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

1.

The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony.

2.

If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.

Source: Section 370.0751 — Imposition of excise tax on cigarettes by governing body of Indian reservation or colony., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec0751.

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

Feb. 5, 2021

§ 370.0751’s source at nv​.us