Nev. Rev. Stat. § 370.210 — Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State

NRS  370.210    Requirements for and restrictions on affixing stamps; handling
of unstamped cigarettes for sale or distribution outside State.
1.  A wholesale dealer located within the
borders of this State shall affix stamps to all applicable cigarette packages
within 20 days after receipt. A wholesale dealer may set aside, without
affixing stamps, only that part of the stock of the wholesale dealer that is
identified for sale or distribution outside of the borders of this State. A
wholesale dealer must identify any stock to be set aside pursuant to this
subsection within 20 days after the receipt of that stock.
2.  A wholesale dealer may affix stamps
only to cigarette packages that the wholesale dealer has received 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.
3.  If a wholesale dealer maintains stocks
of unstamped cigarette packages as authorized pursuant to subsection 1, those
unstamped cigarette packages must be stored separately from stamped cigarette
packages and must not be transferred by the wholesale dealer to another
facility of the wholesale dealer within the borders of this State or to any
other person within the borders of this State.
4.  A person shall not affix stamps to any
cigarette packages except upon the premises described in the license of a
wholesale dealer or upon other premises where authorized by regulation.