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Current as of January 01, 2021 | Updated by FindLaw Staff
1. “Manufacturer” means any person who:
(a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;
(b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or
(c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.
2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using “roll-your-own” tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 370.0315. “Manufacturer” defined - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-370-0315/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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