370.0751 - Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
370.0751 Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony.
2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.
(Added to NRS by 1977, 782)
NRS 370.077 Cigarette taxes are direct taxes upon consumer. All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.
(Added to NRS by 1977, 782)