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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter370 Tobacco: Licenses and Taxes; Supervision of Manufacturers |
| GENERAL PROVISIONS |
| NAC 370.010. Definitions. |
| NAC 370.015. Applicant for license: Compliance with chapter 370A of NRS. |
| CIGARETTES |
| NAC 370.020. Application for subsidiary place of business. |
| NAC 370.030. Conditions for use of stamping machine by dealer. |
| NAC 370.100. Placement of cigarettes in vending machines; inspection of machines by Department. |
| NAC 370.120. Receipt of reports, returns and remittances sent by mail. |
| OTHER PRODUCTS MADE FROM TOBACCO |
| NAC 370.140. Wholesale dealer to notify Department of intent to sell taxable product. |
| NAC 370.150. Indicating tax on invoice; tax not to be charged to retail dealer as separate item. |
| NAC 370.160. Payment of tax; monthly return. |
| SALES ON INDIAN RESERVATIONS AND COLONIES |
| NAC 370.210. Sales by tribe that imposes tax equal to or greater than state tax. |
| NAC 370.220. Purchase of tobacco by retail dealers; application for refund of precollected sales tax. |
| NAC 370.230. Refund of precollected state tax: Procedure; rate. |
| NAC 370.240. Refund of precollected state tax: Effect of provisions. |
| NAC 370.250. List of tribes eligible to purchase cigarettes with tribal tax stamps affixed and other products exempt from state tax. |
| MANUFACTURERS OF TOBACCO PRODUCTS |
| NAC 370.300. Definitions. |
| NAC 370.310. “Calendar quarter” defined. |
| NAC 370.320. “Escrow deposit” defined. |
| NAC 370.330. Nonparticipating manufacturer: Requirements for quarterly escrow deposits and reports; noncompliance with requirements. |