NRS 370.505 – Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

1. A retail dealer shall pay a wholesale dealer for all cigarettes and other tobacco products purchased from the wholesale dealer: (a) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 1st day of the month but before the 16th day of the month, on or before […]

NRS 370.510 – Regulations of Department.

The Department may make all necessary regulations for the administration and enforcement of this chapter, including: 1. Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes. 2. Regulations authorizing persons other than dealers to possess unstamped cigarettes. 3. Regulations relating to the […]

NRS 370.515 – Restriction on collection by Department of tax for products sold on Indian reservation or colony.

The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if: 1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501; 2. The excise tax imposed is equal to or greater […]

NRS 370.520 – Indian rights unabridged.

Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq. (Added to NRS by 1973, 1006)

NRS 370.521 – Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty. [Effective through December 31, 2022.] Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty. [Effective January 1, 2023.]

1. Except as otherwise provided in subsections 2, 3 and 4, a person shall not sell, distribute or offer to sell cigarettes, cigarette paper, any product containing, made or derived from tobacco, any vapor product, any alternative nicotine product or any product containing, made or derived from nicotine to any person under the age of […]

NRS 370.523 – Civil penalties for certain violations; penalty for late payment of tax.

In addition to any other penalty authorized by law: 1. The Department may impose on each person who violates any of the provisions of this chapter a civil penalty of: (a) Not more than $1,000 for the first violation of a provision; and (b) Not more than $5,000 for each subsequent violation of the same […]

NRS 370.525 – Civil action for injunctive relief.

1. Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person: (a) Sells, distributes or manufactures cigarettes; and (b) Sustains direct economic or commercial injury as a result of a violation of NRS 370.090 to 370.327, inclusive, 370.380, […]

NRS 370.530 – Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

1. The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter. 2. Sheriffs, within their counties, and all other peace officers of the State of Nevada shall, without further compensation, assist in the enforcement of this chapter. [18:192:1947; 1943 NCL § 6528.18]—(NRS […]