Nev. Rev. Stat. § 372A.010
Definitions
As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372A.015, 372A.020 and 372A.040 have the meanings ascribed to them in those sections.
Nevada Revised Statutes Chapter 372A — Tax on Controlled Substances
Nevada · statute · Nev. Rev. Stat. ch. 372A · 44 active provisions
Provisions
Nev. Rev. Stat. § 372A.015
“Cannabis” defined
“Cannabis” has the meaning ascribed to it in NRS 678A.085.
Nev. Rev. Stat. § 372A.020
“Controlled substance” defined
“Controlled substance” includes: 1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and 2. A substance which: (a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Se…
Nev. Rev. Stat. § 372A.040
“Sell” defined
“Sell” includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise, obtained directly or indirectly.
Nev. Rev. Stat. § 372A.050
Department to adopt regulations
The Department shall adopt all necessary regulations to carry out the provisions of this chapter.
Nev. Rev. Stat. § 372A.060
Applicability; no immunity from criminal prosecution
1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to: (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or (b) Any person who acquires, possesses, cultivates, manufactures, delivers, tran…
Nev. Rev. Stat. § 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
1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first: (a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and (b) Pays a tax on: (1) Each gram of a controlled substance, or portion thereof, of $1,000…
Nev. Rev. Stat. § 372A.080
Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a…
Nev. Rev. Stat. § 372A.090
Revenue stamps: Design, printing and sale; record of stamps sold
1. The Department shall: (a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive. (b) Have as many stamps printed as may be required. (c) Sell the stamps to dealers in controlled substances who are registered. 2. The stamps must be serially numbered and the Department shall maintain a record o…
Nev. Rev. Stat. § 372A.100
Destruction of spoiled or unusable revenue stamps
Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set forth the number, denomination and face value of the stamps.
Nev. Rev. Stat. § 372A.110
Deposit and allocation of taxes, fees and penalties collected
1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately. 2.…
Nev. Rev. Stat. § 372A.120
Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance
1. The Department shall immediately deliver any controlled substances which come into its possession in the course of administering NRS 372A.060 to 372A.130, inclusive, with a full accounting to the Investigation Division of the Department of Public Safety. 2. The Investigation Division of the Department of Public Safe…
Nev. Rev. Stat. § 372A.130
Action to enjoin assessment or collection of tax, interest or penalty barred
No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive.
Nev. Rev. Stat. § 372A.200
Definitions
As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 372A.205
“Adult-use cannabis retail store” defined
“Adult-use cannabis retail store” has the meaning ascribed to it in NRS 678A.065.
Nev. Rev. Stat. § 372A.207
“Cannabis consumption lounge” defined
“Cannabis consumption lounge” has the meaning ascribed to it in NRS 678A.087.
Nev. Rev. Stat. § 372A.210
“Cannabis cultivation facility” defined
“Cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.090.
Nev. Rev. Stat. § 372A.220
“Excise tax on cannabis” defined
“Excise tax on cannabis” means any of the excise taxes imposed by NRS 372A.290.
Nev. Rev. Stat. § 372A.247
“Sales price” defined
1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. (b) The cost of materials used, labor or service cost, interest charged, losses or any other expe…
Nev. Rev. Stat. § 372A.250
“Taxpayer” defined
“Taxpayer” means a: 1. Cannabis cultivation facility; 2. Adult-use cannabis retail store; or 3. Cannabis consumption lounge.
Nev. Rev. Stat. § 372A.260
Applicability of chapter 360 of NRS
The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on…
Nev. Rev. Stat. § 372A.270
Maintenance and availability of records of taxpayer; penalty
1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive; (b) Preserve those records for 4 years or until any litigation or prosecution…
Nev. Rev. Stat. § 372A.280
Examination of records by Department; payment of expenses of Department for examination of records outside State
1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise tax on cannabis. 2. Any pers…
Nev. Rev. Stat. § 372A.285
Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations
1. Each cannabis cultivation facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report: (a) The current production of the cannabis cultivation facility; (b) Sales by product type; (c) Prices by product type; and (d) Such…
Nev. Rev. Stat. § 372A.2855
Definitions. [Effective January 1, 2027.]
As used in NRS 372A.2855 to 372A.2869, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.2857 to 372A.2862, inclusive, have the meanings ascribed to them in those sections.
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