§ 370.090 Inventory required for wholesale dealer
§ 370.165 Levy, rate and collection of tax
§ 370.170 Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe
§ 370.175 Unstamped cigarettes: Restriction on possession
§ 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine
§ 370.190 Sale of revenue stamps by Department; payment for revenue stamps; regulations
§ 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; extension; conditions under which Department may suspend without notice privilege to defer payment
§ 370.200 Sale of cigarette revenue stamps by sheriff and city officers
§ 370.210 Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State
§ 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
§ 370.240 Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information
§ 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; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department
§ 370.260 Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees
§ 370.270 Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines
§ 370.280 Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations
§ 370.290 Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty
§ 370.295 Transportation of cigarettes: Invoices to accompany shipment
§ 370.301 Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes
§ 370.310 Sale or distribution of tax-free cigarettes by vending machine prohibited
§ 370.315 Sale of cigarettes in various packages
§ 370.321 Duties of person who accepts order for delivery sale; civil penalties
§ 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; submission to Attorney General and United States Department of the Trea
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Terms Used In Nevada Revised Statutes > Chapter 370 > Cigarettes > Tax; Administration

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Contract: A legal written agreement that becomes binding when signed.
  • controlled substance: means a drug, immediate precursor or other substance which is listed in schedule I, II, III, IV or V for control by the State Board of Pharmacy pursuant to Nevada Revised Statutes 0.031
  • Conviction: A judgement of guilt against a criminal defendant.
  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executive Director: means the Executive Director of the Department of Taxation. See Nevada Revised Statutes 360.001
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
  • physician: means a person who engages in the practice of medicine, including osteopathy and homeopathy. See Nevada Revised Statutes 0.040
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.