Nevada Statutes

§ 372A.250 — “Taxpayer” defined

Nevada § 372A.250

JurisdictionNevada

Title 32REVENUE AND TAXATION

Ch. 372ATax

General Provisions

This text of Nevada § 372A.250 (“Taxpayer” defined) 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. § 372A.250 (2026).

Text

“Taxpayer” means a:

1.Cannabis cultivation facility;

2.Adult-use cannabis retail store; or

3.Cannabis consumption lounge.

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Legislative History

(Added to NRS by 2015, 2259 ; A 2017, 3730 ; 2019, 3871 ; 2021, 2385 )

Nearby Sections

15

§ 372A.010

§ 372A.015

“Cannabis” defined

§ 372A.020

“Controlled substance” defined

§ 372A.040

“Sell” defined

§ 372A.050

Department to adopt regulations

§ 372A.060

Applicability; no immunity from criminal prosecution

§ 372A.070

Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement

§ 372A.080

Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure

§ 372A.090

Revenue stamps: Design, printing and sale; record of stamps sold

§ 372A.100

Destruction of spoiled or unusable revenue stamps

§ 372A.110

Deposit and allocation of taxes, fees and penalties collected

§ 372A.120

Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance

§ 372A.130

Action to enjoin assessment or collection of tax, interest or penalty barred

§ 372A.200

§ 372A.205

“Adult-use cannabis retail store” defined

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Bluebook (online)

Nevada § 372A.250, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372A.250.