Nevada § 370.515 Restriction on collection by Department of tax for products sold on Indian reservation or colony

Nevada Statutes

§ 370.515 — Restriction on collection by Department of tax for products sold on Indian reservation or colony

Nevada § 370.515

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

MISCELLANEOUS PROVISIONS

This text of Nevada § 370.515 (Restriction on collection by Department of tax for products sold on Indian reservation or colony) 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. § 370.515 (2026).

Text

The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:

1.The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501 ;

2.The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and

3.The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.

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The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:
1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501 ;
2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and
3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.