Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.180 — Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine
NRS 370.180 Design and printing of revenue stamps; identification of dealer
on stamp; regulations concerning use of metered stamping machine.
1. The Department shall:
(a) Design suitable stamps for the purpose of
this chapter which meet the requirements of this section; and
(b) From time to time, have as many revenue
stamps printed as may be required.
2. Each stamp must be designed to permit
the identification of the dealer who affixed the stamp to a package or other
container of cigarettes. The dealer must be identified by a number or other
mark on the stamp. The Department shall maintain, for not less than 3 years
after the date the stamp is provided to the dealer, a record of the information
necessary to identify the dealer by examining the stamp. Upon request, the
Department shall provide to any person the information maintained pursuant to
this subsection.
3. The use of a metered stamping machine
approved by and registered with the Department shall be subject to such
regulations as prescribed by the Department.
Source: official text