Nev. Rev. Stat. § 370.510 — Regulations of Department

The
Department may make all necessary regulations for the administration and
enforcement of this chapter, including:
1.  Necessary regulations for the keeping
of records to ensure compliance with this chapter by persons dealing in both
taxable and exempt cigarettes.
2.  Regulations authorizing persons other
than dealers to possess unstamped cigarettes.
3.  Regulations relating to the licensing
of wholesale dealers and retail dealers.