Nev. Admin. Code § 370.330 — 370.330

NAC 370.330    Nonparticipating manufacturer: Requirements for quarterly escrow
deposits and reports; noncompliance with requirements. ( NRS 360.090 , 370.510 , 370.690 )
1.  A nonparticipating manufacturer shall
make escrow deposits in quarterly installments for the calendar year in which
the sales covered by those deposits are made if:
(a) The nonparticipating manufacturer:
(1) Has not previously established a qualified
escrow fund and made escrow deposits to that fund for sales in Nevada;
(2) Has not made any escrow deposits for more
than 1 year;
(3) Has failed to make any escrow deposits in
a complete and timely manner for any prior calendar year;
(4) Has failed to pay any judgments entered
against the nonparticipating manufacturer in any jurisdiction, including,
without limitation, any judgments for any civil penalties arising from a
failure to comply with the law of any jurisdiction requiring a deposit into a qualified
escrow fund; or
(5) Sells more than 1.6 million cigarettes in
Nevada during a calendar quarter; or
(b) The Department, in consultation with the
Attorney General:
(1) Has reasonable cause to believe that the
nonparticipating manufacturer may not make the entire annual escrow deposit
otherwise required by subsection 2 of NRS 370A.140 in a timely manner
for a particular year; and
(2) Serves the nonparticipating manufacturer
with a notice that the nonparticipating manufacturer is required to make
quarterly installments for that year.
2.  A nonparticipating manufacturer who is
required to make a quarterly installment pursuant to this section shall:
(a) Deposit the full amount of that installment on
or before the last day of the month following the calendar quarter in which the
sales covered by the installment are made; and
(b) Not later than 10 days after the last date upon
which that installment is required pursuant to paragraph (a), provide the
Attorney General with a quarterly report that includes such information as the
Attorney General determines to be necessary to ascertain whether the
nonparticipating manufacturer is in compliance with NRS 370.600 to 370.705 , inclusive, chapter 370A of NRS and NAC 370.300 to 370.330 , inclusive. The report required
pursuant to this paragraph must be provided:
(1) On a form prescribed by the Attorney
General; or
(2) Electronically, in a format prescribed by
the Attorney General.
3.  If a nonparticipating manufacturer fails
to comply with any provision of subsection 2, the Department shall:
(a) Serve the nonparticipating manufacturer with a
notice that the Department will remove the name and brand families of the
nonparticipating manufacturer from the directory in 5 days, excluding weekends
and holidays, unless the nonparticipating manufacturer fully complies with the
provisions of subsection 2 within that time; and
(b) Upon the expiration of 5 days, excluding
weekends and holidays, after the service of the notice pursuant to paragraph
(a), remove the name and brand families of the nonparticipating manufacturer
from the directory unless the nonparticipating manufacturer has fully complied
with the provisions of subsection 2 within that time.
(Added to NAC by Tax Comm’n by R191-05, eff. 11-13-2006)
ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF
LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES