Nevada Revised Statutes Title 32. Revenue and Taxation § 370.684. Liability of importer for required escrow deposit and certain reports

1. An importer is jointly and severally liable for:

2. A nonparticipating manufacturer located outside the United States that conducts business in this State shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer which are intended for sale in this State stating that the importer accepts liability pursuant to subsection 1 and consents to the jurisdiction of the courts of this State for the purposes of enforcing this section.

3. As used in this section, “importer” has the meaning ascribed to it in NRS 370.0295.