NRS 372A.060 – Applicability; no immunity from criminal prosecution.

1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to: (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or (b) Any person who acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies, sells or […]

NRS 372A.070 – Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement.

1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first: (a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and (b) Pays a tax on: (1) Each gram of a controlled substance, […]

NRS 372A.080 – Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential. 2. […]

NRS 372A.090 – Revenue stamps: Design, printing and sale; record of stamps sold.

1. The Department shall: (a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive. (b) Have as many stamps printed as may be required. (c) Sell the stamps to dealers in controlled substances who are registered. 2. The stamps must be serially numbered and the Department shall maintain a record of the […]

NRS 372A.100 – Destruction of spoiled or unusable revenue stamps.

Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set forth the number, denomination and face value of the stamps. (Added to NRS by 1987, 1739)

NRS 372A.110 – Deposit and allocation of taxes, fees and penalties collected.

1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately. 2. The Governor or his […]

NRS 372A.120 – Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

1. The Department shall immediately deliver any controlled substances which come into its possession in the course of administering NRS 372A.060 to 372A.130, inclusive, with a full accounting to the Investigation Division of the Department of Public Safety. 2. The Investigation Division of the Department of Public Safety and every other law enforcement agency shall […]

NRS 372A.130 – Action to enjoin assessment or collection of tax, interest or penalty barred.

No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive. (Added to NRS by 1987, 1739; A 2015, 2264)