Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.170 — Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe
NRS 370.170 Revenue stamp to be affixed to each package of cigarettes;
tribal stamp required on each package of cigarettes sold on tribal land or by
Indian tribe.
1. Except as otherwise provided in this
chapter, it is unlawful for any person to give, sell or offer to give or sell
any cigarettes in this state unless there is affixed to each of the cigarette
packages a Nevada cigarette revenue stamp which is issued by the Department and
affixed by a metered stamping machine approved by and registered with the
Department or any other method approved by the Department, and which is for the
amount of the tax on all of the cigarettes contained in the cigarette package.
2. Each cigarette package sold on
qualified tribal land or by an Indian tribe or a member of a tribe for which
the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued
by the Department.
Source: official text