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Home » US Law » 2022 Nevada Revised Statutes » TITLE 32—REVENUE AND TAXATION » Chapter 372A - Tax on Controlled Substances » CONTROLLED SUBSTANCES TAX » 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 dispenses cannabis for the medical use of cannabis as authorized pursuant to chapter 678C of NRS.

2. Compliance with the provisions of NRS 372A.060 to 372A.130, inclusive, does not immunize a person from criminal prosecution for the violation of any other provision of law.

(Added to NRS by 1987, 1737; A 2013, 3727; 2015, 2261; 2019, 3870)