Nev. Rev. Stat. § 372A.70 — Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement

NRS  372A.070    Registration with Department as dealer; payment and calculation
of tax on controlled substances other than cannabis or cannabis products;
identifying information in tax return; civil penalty; action for enforcement.
1.  A person shall not sell, offer to sell
or possess with the intent to sell a controlled substance unless he or she
first:
(a) Registers with the Department as a dealer in
controlled substances and pays an annual fee of $250; and
(b) Pays a tax on:
(1) Each gram of a controlled substance,
or portion thereof, of $1,000; and
(2) Each 50 dosage units of a controlled
substance that is not sold by weight, or portion thereof, of $2,000.
2.  For the purpose of calculating the tax
imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled
substance must be measured by the weight of the substance in the dealer’s
possession, including the weight of any material, compound, mixture or
preparation that is added to the controlled substance.
3.  The Department shall not require a
registered dealer to give his or her name, address, social security number or
other identifying information on any return submitted with the tax.
4.  Any person who violates subsection 1 is
subject to a civil penalty of 100 percent of the tax in addition to the tax
imposed by subsection 1. Any civil penalty imposed pursuant to this subsection
must be collected as part of the tax.
5.  The district attorney of any county in
which a dealer resides may institute and conduct the prosecution of any action
for violation of subsection 1.
6.  Property forfeited or subject to
forfeiture pursuant to NRS 453.301 must
not be used to satisfy a fee, tax or penalty imposed by this section.
7.  As used in this section:
(a) “Cannabis product” has the meaning ascribed
to it in NRS 678A.120 .
(b) “Controlled substance” does not include
cannabis or cannabis products.