Nevada § 370.070 Applicability

Nevada Statutes

§ 370.070 — Applicability

Nevada § 370.070

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

General Provisions

This text of Nevada § 370.070 (Applicability) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 370.070 (2026).

Text

The provisions of NRS 370.007 to 370.430, inclusive, do not apply to: 1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes; 2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and 3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:

(a)Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and

(b)To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).

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The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:
1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;
2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and
3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:
(a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and
(b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).