Nev. Rev. Stat. § 370.503 — Allowance of refund for certain taxes paid

1.  Upon proof satisfactory to the
Department and subject to the requirements of NRS
360.236 , a refund must be allowed for the taxes paid pursuant to NRS 370.450 on other tobacco products that
are sold to:
(a) The United States Government for the purposes
of the Army, Air Force, Navy or Marine Corps and are shipped to a point within
this State to a place which has been lawfully ceded to the United States
Government for the purposes of the Army, Air Force, Navy or Marine Corps;
(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 tax imposed pursuant to NRS 370.501 ; 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 tax imposed pursuant to NRS 370.501 .
2.  Any refund must be paid as other claims
against the State are paid.

REMOTE RETAIL SALES OF CIGARS AND PIPE TOBACCO
General Provisions