Nev. Rev. Stat. § 370.490 — Allowance of credits. [Effective through June 30, 2027.]

1.  The Department shall allow to a
wholesale dealer of other tobacco products a credit of the amount of the tax
paid pursuant to NRS 370.450 , not
including any amount of the tax retained by the wholesale dealer to cover the
costs of collecting and administering the tax, for other tobacco products that
may no longer be sold. If the other tobacco products have been purchased and
delivered, a credit memo of the manufacturer is required for proof of returned
merchandise.
2.  A credit must also be granted for any
other tobacco products shipped from this State and destined for retail sale and
consumption outside the State on which the tax has previously been paid. A
duplicate or copy of the invoice is required for proof of the sale outside the
State.
3.  A wholesale dealer of other tobacco
products may claim a credit by filing with the Department the proof required by
this section. The claim must be made on a form prescribed by the Department.

NRS  370.490    Allowance of credits.
[Effective July 1, 2027.]
1.  The Department shall allow to a
wholesale dealer of other tobacco products a credit of 30 percent of the
wholesale price, less a discount of 0.25 percent for the services rendered in
collecting the tax, for other tobacco products on which the tax has been paid
pursuant to NRS 370.450 and that may no
longer be sold. If the other tobacco products have been purchased and delivered,
a credit memo of the manufacturer is required for proof of returned
merchandise.
2.  A credit must also be granted for any
other tobacco products shipped from this State and destined for retail sale and
consumption outside the State on which the tax has previously been paid. A
duplicate or copy of the invoice is required for proof of the sale outside the
State.
3.  A wholesale dealer of other tobacco
products may claim a credit by filing with the Department the proof required by
this section. The claim must be made on a form prescribed by the Department.
(Added to NRS by 1983,
708 ; A 1989,
1597 ; 2001,
1597 ; 2003,
20th Special Session, 20 ; 2008,
25th Special Session, 19 ; 2009,
2097 ; 2015,
2498 ; 2019,
638 ; 2023,
3354 ; 2025,
3133 , effective July 1, 2027)