Skip to main content
Find a Lawyer

Nevada Revised Statutes Title 32. Revenue and Taxation § 370.573. Restrictions on issuance, maintenance and renewal of licenses

Current as of January 01, 2025 | Updated by Findlaw Staff

1. No license may be issued, maintained or renewed if:

(a) The applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant:

(1) Is delinquent in the payment of any tax, penalty or fee administered by the Department;

(2) Is delinquent in any return that is required to be filed with the Department;

(3) Had a license revoked or had an equivalent license revoked in another jurisdiction within the past 2 years;

(4) Has been convicted of a crime relating to the manufacture, distribution or sale of cigarettes or other tobacco products or a crime relating to the avoidance or evasion of taxes;

(5) Is a manufacturer who has:

(I) Imported any cigarettes into the United States in violation of 19 U.S.C. § 1681a; or

(II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq.; or

(6) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140.

(b) Except as otherwise provided in this paragraph, the issuance of the license would result in the applicant conducting operations in the same physical location as another licensee. This paragraph does not apply to a licensee if:

(1) The licensee is licensed or is applying to be licensed as:

(I) A wholesale dealer of cigarettes or a wholesale dealer of other tobacco products; and

(II) A tobacco retail dealer;

(2) The licensee would conduct operations under both licenses at the same location; and

(3) Each licensee has the same ownership.

(c) The issuance would result in the applicant conducting operations from a residential address, storage facility, mailbox or post office box.

2. As used in this section:

(a) “Nonparticipating manufacturer” means any manufacturer of tobacco products that is not a participating manufacturer.

(b) “Participating manufacturer” has the meaning ascribed to it in NRS 370A.080.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 370.573. Restrictions on issuance, maintenance and renewal of licenses - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-370-573/

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 before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard