Nev. Rev. Stat. § 370.175 — Unstamped cigarettes: Restriction on possession

1.  Except as otherwise provided in
subsection 2 or a regulation of the Department, no person, other than a
wholesale dealer that receives unstamped cigarette packages directly from a
person who holds a current permit to engage in business as a manufacturer or
importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an
unstamped cigarette package.
2.  Subsection 1 does not apply to:
(a) Any common or contract carrier who is transporting
cigarettes in compliance with the provisions of NRS 370.295 ; or
(b) A person engaged in the manufacturing,
testing, investigation or research of cigarettes or other tobacco products, if
the person is operating legally and has all licenses and permits required by
federal and state law.