Nevada Statutes
§ 370.077 — Cigarette taxes are direct taxes upon consumer
Nevada § 370.077
This text of Nevada § 370.077 (Cigarette taxes are direct taxes upon consumer) 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. § 370.077 (2026).
Text
All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.
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Legislative History
(Added to NRS by 1977, 782 )
Nearby Sections
15
§ 370.002
Definitions§ 370.004
“Knowingly” defined§ 370.006
“Negligently” defined§ 370.007
Definitions§ 370.009
“Basic cost of cigarettes” defined§ 370.010
“Cigarette” defined§ 370.013
“Cigarette package” defined§ 370.014
“Cigarette rolling machine” defined§ 370.020
“Consumer” defined§ 370.0275
“Counterfeit cigarettes” defined§ 370.028
“Counterfeit stamp” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 370.077, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/370.077.