Nev. Admin. Code § 372A.20 — 372A.20

NAC 372A.020    Use of revenue stamps; applicability. ( NRS 360.090 , 372A.050 )
1.  Each dealer in controlled substances who
purchases revenue stamps from the Department pursuant to NRS 372A.090 shall affix the
stamps to each package, packet or container of a controlled substance he or she
sells.
2.  This section does not apply to any sale
that is subject to an excise tax imposed by NRS 372A.290 .
(Added to NAC by Dep’t of Taxation, eff. 9-19-90; A by
Tax Comm’n by R073-13, 6-23-2014; R108-20, 4-11-2022)
EXCISE TAX ON CANNABIS