Nev. Rev. Stat. § 370.290 — Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty

NRS  370.290    Exemption for cigarettes exported from State; notice to
Department of Taxation and state of destination; penalty.
1.  A wholesale dealer shall not export
cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination
other than by a licensed common or contract carrier.
2.  No cigarette revenue stamp tax is required
on any cigarettes exported from Nevada by a wholesale dealer to a person
authorized by the state of destination to possess untaxed or unstamped
cigarettes. Each wholesale dealer may set aside such portion of its stock of
cigarettes as is not intended to be sold or given away in this state and it
will not be necessary to affix Nevada cigarette revenue stamps.
3.  Every wholesale dealer shall, at the
time of shipping or delivering any unstamped cigarettes to a point outside of
this state, make a duplicate invoice and transmit such duplicate invoice to the
Department, at Carson City, not later than the 15th day of the following month.
4.  Within 30 days after any wholesale
dealer ships any unstamped cigarettes to any destination outside Nevada, the
dealer shall send to the state of destination a written notice of the fact of
such shipment and whatever other information is required by such state.
5.  If a wholesale dealer knowingly or
negligently fails to comply with the requirements of this section, the
Department may:
(a) Impose a civil penalty pursuant to NRS 370.523 ;
(b) Suspend or revoke its license or permit, as
provided in NRS 370.595 ; or
(c) Take any combination of the action authorized
by paragraphs (a) and (b).