370.175 - Unstamped cigarettes: Restriction on possession; notice of certain shipments.
370.175 Unstamped cigarettes: Restriction on possession; notice of certain shipments.
1. Except as otherwise provided in subsection 2 or a regulation of the Department:
(a) No person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package.
(b) Any person who ships unstamped cigarette packages into this State other than to a wholesale dealer who holds a current license shall first file with the Department a notice of that shipment.
2. Subsection 1 does not apply to any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295.
(Added to NRS by 2005, 1186)