Sections
General Provisions 372A.010 – 372A.050
Controlled Substances Tax 372A.060 – 372A.130
Taxes On Marijuana and Cannabis Products 372A.200 – 372A.380

Terms Used In Nevada Revised Statutes > Chapter 372A - Tax on Controlled Substances

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Beneficiary: means the beneficiary of the deed of trust or the successor in interest of the beneficiary or any person designated or authorized to act on behalf of the beneficiary or its successor in interest. See Nevada Revised Statutes 107.015
  • controlled substance: means a drug, immediate precursor or other substance which is listed in schedule I, II, III, IV or V for control by the State Board of Pharmacy pursuant to NRS 453. See Nevada Revised Statutes 0.031
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Testify: Answer questions in court.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.