Nev. Rev. Stat. § 370.327 — Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality

NRS  370.327    Submission to Department of monthly reports by persons selling,
transferring, shipping or delivering cigarettes, roll-your-own tobacco or
smokeless tobacco into this State; submission to Attorney General and United
States Department of the Treasury of certain information; confidentiality.
1.  Except as otherwise provided in
subsection 3, not later than the 10th day of each calendar month, each person
who sells, transfers, ships or otherwise delivers cigarettes, roll-your-own
tobacco or smokeless tobacco into this State, except a common carrier, shall
submit to the Department a report for the immediately preceding calendar month
that includes the information required by subsection 2.
2.  Each report submitted pursuant to
subsection 1 must:
(a) Be on the form prescribed by the Attorney
General;
(b) Include a certification by the person who
submits the report that the information provided in the report is complete and
accurate;
(c) Include the total number of cigarettes or
amount of roll-your-own tobacco or smokeless tobacco sold, transferred, shipped
or otherwise delivered by the person in or into this State; and
(d) Include for each sale, transfer, shipment or
other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the
following information:
(1) The quantity of cigarettes,
roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or
otherwise delivered, identified by manufacturer and brand family;
(2) The invoice date and number;
(3) The name and address of the person to
whom the cigarettes, roll-your-own tobacco or smokeless tobacco were sold,
transferred, shipped or otherwise delivered; and
(4) The name and address of the person who
transferred, shipped or otherwise delivered the cigarettes, roll-your-own tobacco
or smokeless tobacco.
3.  Any person who, in the 24 calendar
months immediately preceding the date on which a report required by subsection
1 must be submitted, sold, transferred, shipped or otherwise delivered
cigarettes, roll-your-own tobacco or smokeless tobacco into this State, other
than a common carrier, must submit the report even if the person did not sell,
transfer, ship or otherwise deliver cigarettes, roll-your-own tobacco or
smokeless tobacco into this State in the calendar month covered by the report.
4.  A manufacturer or importer shall, upon
request, provide to the Attorney General a copy of each report filed by the
manufacturer or importer in another state that is similar to the report
required by subsection 1.
5.  Each nonparticipating manufacturer or
importer shall:
(a) Submit to the Attorney General a copy of the
federal tax return of the manufacturer or importer and a copy of all monthly
operational reports on Alcohol and Tobacco Tax and Trade Bureau Forms 5210.5,
5220.6 or any subsequent corresponding form, and all adjustments, changes and
amendments to such reports not later than 60 days after the close of the
quarter in which the return or report is filed; or
(b) Submit to the United States Department of the
Treasury a request or consent pursuant to 26 U.S.C. § 6103(c) authorizing the
Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the
Treasury and, in the case of a foreign manufacturer or importer, United States
Customs and Border Protection of the United States Department of Homeland
Security, to disclose to the Attorney General the federal tax return of the
manufacturer or importer not later than 60 days after the close of the quarter
in which the return is filed.
6.  Except as otherwise provided in this
subsection, any information received by the Attorney General pursuant to this
section is confidential. The Attorney General may share any information
received pursuant to this section with the Department, the Nevada Tax
Commission, a taxing authority or law enforcement agency of another state or
with any other entity authorized by the Attorney General to aggregate such
information.
7.  A copy of each report required by
subsection 1 must be retained for not less than 5 years after the date on which
the report must be submitted unless the Department, in writing, authorizes the
report to be removed or destroyed at an earlier time.

Use Tax