Nevada § 370.372 Determination of cost of cigarettes to wholesale dealer

Nevada Statutes

§ 370.372 — Determination of cost of cigarettes to wholesale dealer

Nevada § 370.372

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

Sale of Cigarettes by Wholesale Dealer

This text of Nevada § 370.372 (Determination of cost of cigarettes to wholesale dealer) 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. § 370.372 (2026).

Text

In determining the cost of cigarettes to a wholesale dealer:

1.A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.

2.The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.

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In determining the cost of cigarettes to a wholesale dealer:
1. A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.
2. The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.