Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.665 — Certification by manufacturers: Execution and delivery; form and contents; supplemental certification
NRS 370.665 Certification by manufacturers: Execution and delivery; form and
contents; supplemental certification.
1. A manufacturer of tobacco products
whose cigarettes are sold in this State, whether or not directly or through a
distributor, retailer or similar intermediary or intermediaries shall, not
later than April 30 of each year, execute and deliver to the Attorney General
and the Department, on a form provided by the Attorney General, a certification
which certifies under penalty of perjury that, as of the date of that
certification, the manufacturer of tobacco products is:
(a) A participating manufacturer; or
(b) In full compliance with subsection 2 of NRS 370A.140 , including any quarterly
installment payments required pursuant to NRS
370.690 .
2. Except as otherwise provided in NRS 370.670 :
(a) A participating manufacturer shall include in
its certification pursuant to this section a list of its brand families and
styles of cigarettes. The participating manufacturer shall update that list at
least 30 calendar days before it adds to or modifies its brand families or
styles of cigarettes by executing and delivering a supplemental certification
to the Attorney General and the Department.
(b) A nonparticipating manufacturer shall, in its
certification pursuant to this section:
(1) Include:
(I) A list of all of its brand
families and the number of units sold for each brand family that were sold in
the State during the preceding calendar year;
(II) A list of all of its brand
families and styles of cigarettes that have been sold in the State at any time
during the current calendar year;
(III) The current mailing address of
the nonparticipating manufacturer; and
(IV) A valid electronic mail address
of the nonparticipating manufacturer;
(2) Indicate each brand family and style
of cigarettes sold in the State during the preceding calendar year that is no
longer being sold in the State as of the date of the certification; and
(3) Identify, by name and address:
(I) Any other manufacturer of those
brand families in the preceding or current calendar year; and
(II) Each wholesale dealer that
sells or offers for sale in this State any brand family of the nonparticipating
manufacturer.
Ê A
nonparticipating manufacturer shall update the information required by this
paragraph at least 30 calendar days before it adds to or modifies its brand
families or styles of cigarettes or sells or distributes cigarettes in this
State through a new wholesale dealer by executing and delivering a supplemental
certification to the Attorney General and the Department.
3. In addition to the requirements of
subsection 2, the certification of a nonparticipating manufacturer pursuant to
this section must certify:
(a) That the nonparticipating manufacturer is
registered to do business in the State or has appointed an agent for service of
process and provided notice thereof as required by NRS 370.680 ;
(b) That the nonparticipating manufacturer has:
(1) Established and continues to maintain
a qualified escrow fund; and
(2) Executed a qualified escrow agreement
governing the qualified escrow fund that has been reviewed and approved by the
Attorney General;
(c) That the nonparticipating manufacturer is in
full compliance with chapter 370A of NRS and
any regulations adopted pursuant thereto;
(d) The name, address and telephone number of the
financial institution where the nonparticipating manufacturer has established
the qualified escrow fund required pursuant to chapter
370A of NRS and any regulations adopted pursuant thereto;
(e) The account number of that qualified escrow
fund and any subaccount number for this State;
(f) The amount the nonparticipating manufacturer
placed in that qualified escrow fund for cigarettes sold in the State during
the preceding calendar year, the date and amount of each such deposit, and such
evidence or verification as may be deemed necessary by the Department or the
Attorney General to confirm the information required by this paragraph; and
(g) The amount and date of any withdrawal or
transfer of money the nonparticipating manufacturer made at any time from that
qualified escrow fund or from any other qualified escrow fund into which it
ever made escrow payments pursuant to chapter
370A of NRS and any regulations adopted pursuant thereto.
Source: official text