Nevada Statutes
§ 370.350 — Levy; amount; exemptions
Nevada § 370.350
This text of Nevada § 370.350 (Levy; amount; exemptions) 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. § 370.350 (2026).
Text
1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state. 2. The amount of the use tax is 90 mills per cigarette. 3. The use tax does not apply where:
(a)Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.
(b)Tax exemption is provided for in this chapter.
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Legislative History
[1:178:1953]—(NRS A 1959, 117 ; 1961, 676 ; 1969, 1132 ; 1983, 711 ; 1985, 473 ; 1987, 1737 ; 1989, 2188 , 2191 ; 1991, 287 ; 2003, 20th Special Session, 169 ; 2015, 2902 )
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 § 370.350, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/370.350.