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Nevada Administrative Code (Last Updated: January 6, 2015)

Chapter372A Tax on Controlled Substances

Chapter372A Tax on Controlled Substances

GENERAL PROVISIONS

NAC 372A.010. Effect of criminal proceeding on collection of tax.

NAC 372A.020. Use of revenue stamps.

EXCISE TAX ON MEDICAL MARIJUANA

NAC 372A.100. Definitions.

NAC 372A.110. “Excise tax on medical marijuana” defined.

NAC 372A.120. “Medical marijuana” defined.

NAC 372A.130. “Seller” defined.

NAC 372A.140. “Taxpayer” defined.

NAC 372A.150. “Sales price” interpreted.

NAC 372A.160. Payment of tax; monthly return.

NAC 372A.170. Maintenance and inspection of records.

NAC 372A.180. Overpayment: Claim for refund or credit.