Nev. Rev. Stat. § 370.190 — Sale of revenue stamps by Department; payment for revenue stamps; regulations

NRS  370.190    Sale of revenue stamps by Department; payment for revenue
stamps; regulations.
1.  The Department may sell Nevada
cigarette revenue stamps to a licensed dealer. As payment for the stamps, the
Department shall deduct from the excise tax collected from the dealer the
actual cost incurred by the Department for the stamps and for making the sale.
2.  Payment for the revenue stamps must be
made at the time of purchase unless the wholesale dealer has been authorized to
defer payments by the Department. A wholesale dealer may apply to the
Department for authorization to defer payments for revenue stamps at any time.
3.  The Department may provide by
regulation for:
(a) Payment of the tax by manufacturers without
the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax
Paid.”
(b) Any requirements for the purchase of stamps.