Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.50333 — Period of validity of license; renewal; fee
1. Each license issued by the Department
is valid only for the calendar year for which it is issued and must be renewed
annually.
2. The Department shall charge an annual
license fee of $650 for a license as a remote retail seller of cigars and pipe
tobacco.
3. If a license is issued at any time
during the year other than on January 1, except for the renewal of a delinquent
license pursuant to subsection 5, the licensee shall pay a proportionate part
of the annual fee for the remainder of the year, but not less than 25 percent
of the annual license fee.
4. The fees for a license are due and
payable on January 1 of each year. If the annual license fee is not paid by
January 15, the license is cancelled automatically.
5. A license which is cancelled for
nonpayment of the annual license fee may be renewed at any time by the payment
of the fee plus a 5 percent penalty thereon.
Source: official text