Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.684 — Liability of importer for required escrow deposit and certain reports
NRS 370.684 Liability of importer for required escrow deposit and certain
reports.
1. An importer is jointly and severally
liable for:
(a) The escrow deposit due pursuant to NRS 370A.140 for each cigarette which is
intended for sale in this State which the importer causes to be sent to a
person who holds a license as a wholesale dealer issued by the Department; and
(b) The reports required by subsection 1 of NRS 370.327 .
2. A nonparticipating manufacturer located
outside the United States that conducts business in this State shall provide to
the Attorney General on a form prescribed by the Attorney General a declaration
from each importer that imports the cigarettes of the nonparticipating
manufacturer which are intended for sale in this State stating that the
importer accepts liability pursuant to subsection 1 and consents to the
jurisdiction of the courts of this State for the purposes of enforcing this
section.
3. As used in this section, importer has
the meaning ascribed to it in NRS 370.0295 .
Source: official text