1.  Except as otherwise provided in subsection 3, not later than the 10th day of each calendar month, each person who sells, transfers, ships or otherwise delivers cigarettes, roll-your-own tobacco or smokeless tobacco into this State, except a common carrier, shall submit to the Department a report for the immediately preceding calendar month that includes the information required by subsection 2.

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2.  Each report submitted pursuant to subsection 1 must:

(a) Be on the form prescribed by the Attorney General;

(b) Include a certification by the person who submits the report that the information provided in the report is complete and accurate;

(c) Include the total number of cigarettes or amount of roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered by the person in or into this State; and

(d) Include for each sale, transfer, shipment or other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the following information:

(1) The quantity of cigarettes, roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered, identified by manufacturer and brand family;

(2) The invoice date and number;

(3) The name and address of the person to whom the cigarettes, roll-your-own tobacco or smokeless tobacco were sold, transferred, shipped or otherwise delivered; and

(4) The name and address of the person who transferred, shipped or otherwise delivered the cigarettes, roll-your-own tobacco or smokeless tobacco.

3.  Any person who, in the 24 calendar months immediately preceding the date on which a report required by subsection 1 must be submitted, sold, transferred, shipped or otherwise delivered cigarettes, roll-your-own tobacco or smokeless tobacco into this State, other than a common carrier, must submit the report even if the person did not sell, transfer, ship or otherwise deliver cigarettes, roll-your-own tobacco or smokeless tobacco into this State in the calendar month covered by the report.

4.  A manufacturer or importer shall, upon request, provide to the Attorney General a copy of each report filed by the manufacturer or importer in another state that is similar to the report required by subsection 1.

5.  Each nonparticipating manufacturer or importer shall:

(a) Submit to the Attorney General a copy of the federal tax return of the manufacturer or importer and a copy of all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Forms 5210.5, 5220.6 or any subsequent corresponding form, and all adjustments, changes and amendments to such reports not later than 60 days after the close of the quarter in which the return or report is filed; or

(b) Submit to the United States Department of the Treasury a request or consent pursuant to 26 U.S.C. § 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury and, in the case of a foreign manufacturer or importer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal tax return of the manufacturer or importer not later than 60 days after the close of the quarter in which the return is filed.

6.  Except as otherwise provided in this subsection, any information received by the Attorney General pursuant to this section is confidential. The Attorney General may share any information received pursuant to this section with the Department, the Nevada Tax Commission, a taxing authority or law enforcement agency of another state or with any other entity authorized by the Attorney General to aggregate such information.

7.  A copy of each report required by subsection 1 must be retained for not less than 5 years after the date on which the report must be submitted unless the Department, in writing, authorizes the report to be removed or destroyed at an earlier time.