Nev. Rev. Stat. § 370.515 — Restriction on collection by Department of tax for products sold on Indian reservation or colony

NRS  370.515    Restriction on collection by Department of tax for products sold
on Indian reservation or colony.    The
Department shall not collect the tax imposed by this chapter on cigarettes or
other tobacco products sold on an Indian reservation or Indian colony if:
1.  The governing body of the reservation
or colony imposes an excise tax pursuant to NRS
370.0751 or 370.501 ;
2.  The excise tax imposed is equal to or
greater than the tax imposed pursuant to this chapter; and
3.  The governing body of the colony or
reservation submits a copy of the ordinance imposing the excise tax to the
Department.