Nev. Rev. Stat. § 370.280 — Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations

NRS  370.280    Tax refunds; wholesale dealer required to return unused tribal
stamps after ceasing operations.
1.  Upon proof satisfactory to the
Department, refunds shall be allowed for the face value of the cigarette
revenue stamp tax paid, less any discount previously allowed, upon cigarettes
that are sold to:
(a) The United States Government for Army, Air
Force, Navy or Marine Corps purposes and are shipped to a point within this
State to a place which has been lawfully ceded to the United States Government
for Army, Air Force, Navy or Marine Corps purposes;
(b) Veterans’ hospitals for distribution or sale
to service personnel with disabilities or ex-service personnel with
disabilities interned therein, but not to civilians or civilian employees;
(c) Any person if sold and delivered on an Indian
reservation or colony where an excise tax has been imposed which is equal to or
greater than the rate of the cigarette tax imposed under this chapter; or
(d) An Indian if sold and delivered on an Indian
reservation or colony where no excise tax has been imposed or the excise tax is
less than the rate of the cigarette tax imposed under this chapter.
2.  Upon proof satisfactory to the
Department, refunds shall be allowed to wholesale dealers for the face value of
the cigarette revenue stamp tax paid, less any discount previously allowed upon
cigarettes destroyed because the cigarettes had become stale or damaged.
Applications for refunds shall be submitted in an amount of not less than $15
and shall be accompanied by an affidavit of the applicant setting forth:
(a) The number of packages of cigarettes
destroyed for which refund is claimed;
(b) The date or dates on which the wholesale
dealer:
(1) Destroyed the cigarettes; or
(2) Sent the cigarettes to be destroyed;
(c) That the cigarettes had become stale or damaged;
and
(d) Other information which the Department may
require.
3.  Upon proof satisfactory to the
Department, refunds may be allowed to licensed wholesale dealers for the face
value of the cigarette revenue stamp tax paid, less any discount previously
allowed upon:
(a) The balance of unused stamps on the
descending register of a cigarette meter machine destroyed by fire, if the
cigarette meter counting positions can be determined by the manufacturer of the
meter stamping machine;
(b) Cigarettes which were stamped on their carton
covers because of stamping machine failure to open the carton and stamp the
cigarette packs; or
(c) Cigarettes which were not stamped but were
registered on the machine as being stamped because of failure of the meter
counters.
4.  A wholesale dealer who ceases
operations in this State shall return the balance of all unused tribal stamps
to the Department not later than 10 days after the wholesale dealer ceases
operations in this State.
5.  Any refund shall be paid as other
claims against the State are paid.