NRS 370.210
Requirements for and restrictions on affixing stamps

  • handling of unstamped cigarettes for sale or distribution outside State.

1.

A wholesale dealer located within the borders of this State shall affix stamps to all applicable cigarette packages within 20 days after receipt. A wholesale dealer may set aside, without affixing stamps, only that part of the stock of the wholesale dealer that is identified for sale or distribution outside of the borders of this State. A wholesale dealer must identify any stock to be set aside pursuant to this subsection within 20 days after the receipt of that stock.

2.

A wholesale dealer may affix stamps only to cigarette packages that the wholesale dealer has received directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713.

3.

If a wholesale dealer maintains stocks of unstamped cigarette packages as authorized pursuant to subsection 1, those unstamped cigarette packages must be stored separately from stamped cigarette packages and must not be transferred by the wholesale dealer to another facility of the wholesale dealer within the borders of this State or to any other person within the borders of this State.

4.

A person shall not affix stamps to any cigarette packages except upon the premises described in the license of a wholesale dealer or upon other premises where authorized by regulation.

Source: Section 370.210 — Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec210.

370.080
Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers. 370.085
Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax. 370.090
Inventory required for wholesale dealer. 370.095
Restrictions on issuance, maintenance and renewal of licenses. 370.100
Application for license. 370.110
Issuance of wholesale dealer’s license to certain applicants without payment of fees. 370.120
Contents of license. 370.130
Signing, posting and transfer of license. 370.140
Scope of license 370.150
Licenses: Period of validity 370.155
Wholesale dealers: Bond or other security. 370.160
Counties, cities and towns may require business licenses. 370.165
Levy, rate and collection of tax. 370.170
Revenue stamp to be affixed to each package of cigarettes 370.175
Unstamped cigarettes: Restriction on possession. 370.180
Design and printing of revenue stamps 370.190
Sale of revenue stamps by Department 370.193
Department to fix maximum amount of revenue stamps upon application by wholesale dealer. 370.195
Due date for deferred payment owing for revenue stamps 370.200
Sale of cigarette revenue stamps by sheriff and city officers. 370.210
Requirements for and restrictions on affixing stamps 370.220
Allowance of discounts for services rendered by dealers. 370.230
Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners. 370.235
Periodic reporting requirements for manufacturers and wholesale dealers. 370.240
Monthly reports of wholesale dealers: Due date 370.250
Suspension or revocation of license: Grounds 370.253
Procedure for suspension and revocation of license 370.255
Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers. 370.257
Access to and sharing of records and reports 370.260
Remittances of taxes and license fees to Department 370.270
Duties of retail dealers and vending machine operators 370.280
Tax refunds 370.290
Exemption for cigarettes exported from State 370.295
Transportation of cigarettes: Invoices to accompany shipment. 370.301
Transportation of unstamped cigarettes 370.310
Sale or distribution of tax-free cigarettes by vending machine prohibited. 370.315
Sale of cigarettes in various packages. 370.321
Licensing and duties of person who accepts order for delivery sale. 370.323
Prerequisites to mailing or shipment of cigarettes 370.327
Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State
Last Updated

Feb. 5, 2021

§ 370.210’s source at nv​.us