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Current as of January 01, 2025 | Updated by Findlaw Staff
The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:
1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501;
2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and
3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 370.515. Restriction on collection by Department of tax for products sold on Indian reservation or colony - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-370-515/
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