1.  The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.

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Terms Used In Nevada Revised Statutes 370.200

2.  The sheriff and city officers shall:

(a) Serve as such agent without additional compensation; and

(b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.