Nev. Rev. Stat. § 370.270 — Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines

NRS  370.270    Duties of retail dealers and vending machine operators; unlawful
possession of unstamped cigarettes; seizure and disposition of unstamped
cigarettes and vending machines.
1.  Each retail dealer shall, not later
than 5 calendar days after the retail dealer takes possession of a package of
cigarettes, see that the package has the Nevada cigarette stamp properly
affixed.
2.  Every cigarette vending machine
operator placing cigarettes in his or her coin-operated cigarette vending
machines for sale to the ultimate consumers shall at the time of placing them
in the machine see that each package has the Nevada cigarette stamp properly
affixed.
3.  No unstamped packages of cigarettes may
lawfully be accepted or held in the possession of any person, except as
authorized by law or regulation. For the purposes of this subsection, “held in
possession” means:
(a) In the actual possession of the person; or
(b) In the constructive possession of the person
when cigarettes are being transported or held for the person or for his or her
designee by another person. Constructive possession is deemed to occur at the
location of the cigarettes being transported or held.
4.  Any cigarettes found in the possession
of any person except a person authorized by law or regulation to possess them,
which do not bear such identifying marks as are necessary to ascertain the
origin of the cigarettes and numbering in a legible manner on the Nevada excise
tax stamp, must be seized by the Department or any of its agents, and caused to
be stamped by a licensed wholesale dealer, or confiscated and sold by the
Department or its agents to the highest bidder among the licensed wholesale
dealers in this State after due notice to all licensed Nevada wholesale dealers
has been given by mail to the addresses contained in the Department’s records.
If there is no bidder, or in the opinion of the Department the quantity of the
cigarettes is insufficient, or for any other reason such disposition would be
impractical, the cigarettes must be destroyed or disposed of as the Department
may see fit. The proceeds of all sales must be classed as revenues derived
under the provisions of NRS 370.007 to 370.430 , inclusive.
5.  Any cigarette vending machine in which
unstamped cigarettes are found may be so seized and sold to the highest bidder.