Nevada Statutes

§ 370.170 — Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe

Nevada § 370.170
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 370Tobacco:
Tax; Administration

This text of Nevada § 370.170 (Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe) 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. § 370.170 (2026).

Text

1.Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell any cigarettes in this state unless there is affixed to each of the cigarette packages a Nevada cigarette revenue stamp which is issued by the Department and affixed by a metered stamping machine approved by and registered with the Department or any other method approved by the Department, and which is for the amount of the tax on all of the cigarettes contained in the cigarette package.
2.Each cigarette package sold on qualified tribal land or by an Indian tribe or a member of a tribe for which the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued by the Department.

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Related

Walker River Paiute Tribe v. Sheehan
370 F. Supp. 816 (D. Nevada, 1973)
6 case citations

Legislative History

[Part 8:192:1947; A 1949, 598 ; 1951, 124 ; 1953, 142 ]—(NRS A 1959, 116 ; 1961, 675 ; 1969, 1131 ; 1975, 1715 ; 1983, 709 ; 1985, 470 ; 2013, 2656 )

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Bluebook (online)
Nevada § 370.170, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/370.170.