Nev. Admin. Code § 370.30 — 370.30

NAC 370.030    Conditions for use of stamping machine by dealer. ( NRS 360.090 , 370.180 , 370.510 )
1.  The privilege of using a stamping machine
to apply cigarette revenue stamps will be granted to licensed wholesale
cigarette dealers upon written request to the Department subject to compliance
with the following terms:
(a) Cigarette revenue stamps applied by machines
must be approved by the Department with the security codes provided by the
manufacturer.
(b) Only cigarettes bearing clear and legible
cigarette revenue stamps may be distributed by wholesale dealers.
(c) Cigarette revenue stamps may only be applied by
machines owned or leased by the licensed wholesale dealer for which a security
code has been provided to the Department.
(d) All cigarette revenue stamps applied upon
packages must be of a special type devised and specified for the machines by
the manufacturer. All cigarette revenue stamps must be applied on the bottom of
the original package.
(e) The design of the cigarette revenue stamp must
be that particular design approved by the Department.
(f) All wholesale dealers permitted to use stamping
machines must take every reasonable precaution to prevent the theft of,
unauthorized use of or tampering with the machines.
(g) All repairs to the machine must be made by an
authorized representative of the manufacturer.
(h) All equipment must be serviced and cleaned
according to the instructions issued by the manufacturer of the machine.
(i) All cigarette revenue stamps must be purchased
from an authorized agent or representative of the Department.
2.  Upon the failure of any licensed
wholesale dealer to fully comply with subsection 1, the permission to use the
machines will be summarily withdrawn and the dealer will be required to affix
water decal stamps until such time as he or she satisfies the Department that
the provisions of subsection 1 have been met and will be fully complied with in
the future.
[Tax Comm’n, Cigarette Tax Reg. part No. 4, eff. 4-24-69;
A by Dep’t of Taxation, 1-1-76]—(NAC A by Tax Comm’n, 7-18-88)