Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.301 — Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes
NRS 370.301 Transportation of unstamped cigarettes; inspection of vehicles
for contraband cigarettes.
1. If any unstamped cigarettes are
consigned to or purchased by any person in this State, such purchaser or
consignee must be a person authorized by this chapter to possess unstamped
cigarettes.
2. If invoices or delivery tickets for
unstamped cigarettes are lacking, if the name or address of the consignee or
purchaser is falsified or if the purchaser or consignee is not authorized by
this chapter to possess unstamped cigarettes, the cigarettes transported are
subject to seizure and sale under the provisions of NRS 370.270 .
3. Transportation of cigarettes through
this State from a point outside this State to a point in some other state is
not a violation of this section if the person transporting the cigarettes has
in his or her possession adequate invoices or delivery tickets which give the
true name and address of the out-of-state seller or consignor and the
out-of-state purchaser or consignee.
4. In any case where the Department, its
duly authorized agent or any peace officer of the State has knowledge or
reasonable grounds to believe that any vehicle is transporting cigarettes in
violation of this chapter, the Department, agent or peace officer may stop the
vehicle and inspect it for contraband cigarettes.
Source: official text