Nevada § 370.175 Unstamped cigarettes: Restriction on possession

Nevada Statutes

§ 370.175 — Unstamped cigarettes: Restriction on possession

Nevada § 370.175

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

Tax; Administration

This text of Nevada § 370.175 (Unstamped cigarettes: Restriction on possession) 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. § 370.175 (2026).

Text

1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package. 2. Subsection 1 does not apply to:

(a)Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295 ; or

(b)A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.

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1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package.
2. Subsection 1 does not apply to:
(a) Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295 ; or
(b) A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.