Nev. Rev. Stat. § 370A.60 — “Manufacturer of tobacco products” defined

“Manufacturer of tobacco products” means an
entity that, after May 24, 1999, directly, and not exclusively through an
affiliate:
1.  Manufactures cigarettes anywhere that
such manufacturer intends to be sold in the United States, including cigarettes
intended to be sold in the United States through an importer (except where such
importer is an original participating manufacturer, as that term is defined in
the Master Settlement Agreement, that will be responsible for the payments
under the Master Settlement Agreement with respect to such cigarettes as a
result of the provisions of subsection II(mm) of the Master Settlement
Agreement and that pays the taxes specified in subsection II(z) of the Master
Settlement Agreement, and provided that the manufacturer of such cigarettes
does not market or advertise such cigarettes in the United States);
2.  Is the first purchaser anywhere for
resale in the United States of cigarettes manufactured anywhere that the
manufacturer does not intend to be sold in the United States; or
3.  Becomes a successor of an entity
described in subsection 1 or 2.
Ê The term
does not include an affiliate of a manufacturer of tobacco products unless the
affiliate itself is an entity described in subsection 1, 2 or 3.