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 request.

1.

Not later than the 25th day of each calendar month, and more frequently if so directed by the Department, each distributor shall submit such information as the Department requires to facilitate compliance with the provisions of this chapter and chapter 370A of NRS, including, without limitation, a list by brand family of the total number of cigarettes or, in the case of “roll-your-own” tobacco, the equivalent unit count, for which the distributor affixed stamps during the previous calendar month or otherwise paid the tax due for those cigarettes. The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating manufacturers and any other information relied upon in reporting to the Department.

2.

The Department may disclose to the Attorney General any information received pursuant to this chapter or chapter 370A of NRS and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter and chapter 370A of NRS. The Department and Attorney General shall share with each other the information received pursuant to the provisions of this chapter and chapter 370A of NRS and may share such information with other federal, state or local agencies only for purposes of enforcement of those provisions or the corresponding laws of other states.

3.

The Department or the Attorney General may require at any time from a nonparticipating manufacturer proof, from the financial institution in which that manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 370A of NRS, of the amount of money in that fund, exclusive of interest, the amount and date of each deposit to that fund, and the amount and date of each withdrawal from that fund.

4.

In addition to the information otherwise required to be submitted pursuant to this chapter and chapter 370A of NRS, the Department or the Attorney General may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to determine whether a manufacturer of tobacco products is or will continue to be in compliance with the provisions of this chapter and chapter 370A of NRS.

Source: Section 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 request., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec685.

370.600
Legislative findings. 370.605
Definitions. 370.610
“Brand family” defined. 370.615
“Cigarette” defined. 370.620
“Directory” defined. 370.625
“Distributor” defined. 370.630
“Manufacturer of tobacco products” defined. 370.635
“Master Settlement Agreement” defined. 370.640
“Nonparticipating manufacturer” defined. 370.645
“Participating manufacturer” defined. 370.650
“Qualified escrow fund” defined. 370.655
“Stamp” defined. 370.660
“Units sold” defined. 370.665
Certification by manufacturers: Execution and delivery 370.670
Certification by manufacturers: Prerequisites to inclusion of brand family 370.675
Directory of manufacturers, brand families and styles of cigarettes: Duties of Department 370.677
Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes 370.680
Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process. 370.682
Bond of nonparticipating manufacturer: Posting requirements 370.683
Liability of wholesale dealer for required escrow deposits 370.684
Liability of importer for required escrow deposit and certain reports. 370.685
Distributor required to maintain and submit records 370.690
Adoption of certain regulations by Department. 370.692
Account for Tobacco Enforcement: Creation 370.693
Attorney General: Application for grants 370.695
Unlawful acts 370.696
Civil penalty: Noncompliance of wholesale dealer or manufacturer 370.697
Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer 370.698
Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state 370.700
Action for injunction or enforcement 370.705
Controlling provisions
Last Updated

Jun. 24, 2021

§ 370.685’s source at nv​.us