Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370A.50 — Cigarette defined
Cigarette
means any product that contains nicotine, is intended to be burned or heated
under ordinary conditions of use, and consists of or contains:
1. Any roll of tobacco wrapped in paper or
in any other substance not containing tobacco;
2. Tobacco, in any form, that is
functional in the product, which because of its appearance, the type of tobacco
used in the filler, or its packaging and labeling, is likely to be offered to
or purchased by consumers as a cigarette; or
3. Any roll of tobacco wrapped in any
substance containing tobacco which, because of its appearance, the type of
tobacco used in the filler, or its packaging and labeling, is likely to be
offered to or purchased by consumers as a cigarette described in subsection 1.
Ê The term
includes roll-your-own tobacco, that is, any tobacco which because of its
appearance, type, packaging or labeling is suitable for use and likely to be
offered to or purchased by consumers as tobacco for making cigarettes. For the
purposes of this section, 0.09 ounces of roll-your-own tobacco constitutes
one individual cigarette.
Source: official text