Nevada § 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine

Nevada Statutes

§ 370.180 — Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine

Nevada § 370.180

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

Tax; Administration

This text of Nevada § 370.180 (Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine) 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. § 370.180 (2026).

Text

1. The Department shall:

(a)Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and

(b)From time to time, have as many revenue stamps printed as may be required. 2. Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection. 3. The use of a metered stamping machine approved by and registered

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1. The Department shall:
(a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and
(b) From time to time, have as many revenue stamps printed as may be required.
2. Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.
3. The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.

Legislative History

[3:192:1947; A 1951, 124 ] + [Part 8:192:1947; A 1949, 598 ; 1951, 124 ; 1953, 142 ] + [Part 10:192:1947; A 1951, 124 ]—(NRS A 1971, 1165 ; 1975, 1715 ; 2001, 2135 )