Nev. Rev. Stat. § 370.685 — Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request

NRS  370.685    Distributor required to maintain and submit records; sharing of
information between Department and Attorney General; proof from
nonparticipating manufacturer of qualified escrow fund; distributor and
manufacturers required to provide additional information upon request.
1.  Not later than the 25th day of each
calendar month, and more frequently if so directed by the Department, each
distributor shall submit such information as the Department requires to
facilitate compliance with the provisions of this chapter and chapter 370A of NRS, including, without
limitation, a list by brand family of the total number of cigarettes or, in the
case of “roll-your-own” tobacco, the equivalent unit count, for which the
distributor affixed stamps during the previous calendar month or otherwise paid
the tax due for those cigarettes. The distributor shall maintain for at least 5
years, and make available to the Department, all invoices and documentation of
sales of all cigarettes of nonparticipating manufacturers and any other information
relied upon in reporting to the Department.
2.  The Department may disclose to the
Attorney General any information received pursuant to this chapter or chapter 370A of NRS and requested by the
Attorney General for purposes of determining compliance with and enforcing the
provisions of this chapter and chapter 370A
of NRS. The Department and Attorney General shall share with each other the
information received pursuant to the provisions of this chapter and chapter 370A of NRS and may share such
information with other federal, state or local agencies only for purposes of
enforcement of those provisions or the corresponding laws of other states.
3.  The Department or the Attorney General
may require at any time from a nonparticipating manufacturer proof, from the
financial institution in which that manufacturer has established a qualified
escrow fund for the purpose of compliance with chapter
370A of NRS, of the amount of money in that fund, exclusive of interest,
the amount and date of each deposit to that fund, and the amount and date of
each withdrawal from that fund.
4.  In addition to the information
otherwise required to be submitted pursuant to this chapter and chapter 370A of NRS, the Department or the
Attorney General may, at any time, require a distributor or manufacturer of
tobacco products to submit any additional information or documentation as is
necessary to determine whether a manufacturer of tobacco products is or will
continue to be in compliance with the provisions of this chapter and chapter 370A of NRS.