Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.573 — Restrictions on issuance, maintenance and renewal of licenses
1. No license may be issued, maintained or
renewed if:
(a) The applicant for the license or any
combination of persons directly or indirectly owning, in the aggregate, more
than 10 percent of the ownership interests in the applicant:
(1) Is delinquent in the payment of any
tax, penalty or fee administered by the Department;
(2) Is delinquent in any return that is
required to be filed with the Department;
(3) Had a license revoked or had an
equivalent license revoked in another jurisdiction within the past 2 years;
(4) Has been convicted of a crime relating
to the manufacture, distribution or sale of cigarettes or other tobacco
products or a crime relating to the avoidance or evasion of taxes;
(5) Is a manufacturer who has:
(I) Imported any cigarettes into the
United States in violation of 19 U.S.C. § 1681a; or
(II) Imported or manufactured any
cigarettes that do not fully comply with the Federal Cigarette Labeling and
Advertising Act, 15 U.S.C. §§ 1331 et seq.; or
(6) Is a nonparticipating manufacturer who
is not in full compliance with subsection 2 of NRS 370A.140 .
(b) Except as otherwise provided in this
paragraph, the issuance of the license would result in the applicant conducting
operations in the same physical location as another licensee. This paragraph
does not apply to a licensee if:
(1) The licensee is licensed or is
applying to be licensed as:
(I) A wholesale dealer of cigarettes
or a wholesale dealer of other tobacco products; and
(II) A tobacco retail dealer;
(2) The licensee would conduct operations
under both licenses at the same location; and
(3) Each licensee has the same ownership.
(c) The issuance would result in the applicant
conducting operations from a residential address, storage facility, mailbox or
post office box.
2. As used in this section:
(a) Nonparticipating manufacturer means any
manufacturer of tobacco products that is not a participating manufacturer.
(b) Participating manufacturer has the meaning
ascribed to it in NRS 370A.080 .
Source: official text