NRS 370.270
Duties of retail dealers and vending machine operators

  • unlawful possession of unstamped cigarettes
  • seizure and disposition of unstamped cigarettes and vending machines.

1.

Each retail dealer shall, not later than 5 calendar days after the retail dealer takes possession of a package of cigarettes, see that the package has the Nevada cigarette stamp properly affixed.

2.

Every cigarette vending machine operator placing cigarettes in his or her coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing them in the machine see that each package has the Nevada cigarette stamp properly affixed.

3.

No unstamped packages of cigarettes may lawfully be accepted or held in the possession of any person, except as authorized by law or regulation. For the purposes of this subsection, “held in possession” means:

(a)

In the actual possession of the person; or

(b)

In the constructive possession of the person when cigarettes are being transported or held for the person or for his or her designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being transported or held.

4.

Any cigarettes found in the possession of any person except a person authorized by law or regulation to possess them, which do not bear such identifying marks as are necessary to ascertain the origin of the cigarettes and numbering in a legible manner on the Nevada excise tax stamp, must be seized by the Department or any of its agents, and caused to be stamped by a licensed wholesale dealer, or confiscated and sold by the Department or its agents to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records. If there is no bidder, or in the opinion of the Department the quantity of the cigarettes is insufficient, or for any other reason such disposition would be impractical, the cigarettes must be destroyed or disposed of as the Department may see fit. The proceeds of all sales must be classed as revenues derived under the provisions of NRS 370.007 to 370.430, inclusive.

5.

Any cigarette vending machine in which unstamped cigarettes are found may be so seized and sold to the highest bidder.

Source: Section 370.270 — Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec270.

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

Jun. 24, 2021

§ 370.270’s source at nv​.us