Nevada Revised Statutes 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:
Terms Used In Nevada Revised Statutes 372A.070
- 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
- county: includes Carson City. See Nevada Revised Statutes 0.033
- 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
(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, or portion thereof, of $1,000; and
(2) Each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, of $2,000.
2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled substance must be measured by the weight of the substance in the dealer’s possession, including the weight of any material, compound, mixture or preparation that is added to the controlled substance.
3. The Department shall not require a registered dealer to give his or her name, address, social security number or other identifying information on any return submitted with the tax.
4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part of the tax.
5. The district attorney of any county in which a dealer resides may institute and conduct the prosecution of any action for violation of subsection 1.
6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section.
7. As used in this section:
(a) ’Cannabis product’ has the meaning ascribed to it in NRS 678A.120.
(b) ’Controlled substance’ does not include cannabis or cannabis products.