Nevada Revised Statutes > Chapter 372A > Controlled Substances Tax


§ 372A.060	Applicability; no immunity from criminal prosecution
§ 372A.070	Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
§ 372A.080	Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
§ 372A.090	Revenue stamps: Design, printing and sale; record of stamps sold
§ 372A.100	Destruction of spoiled or unusable revenue stamps
§ 372A.110	Deposit and allocation of taxes, fees and penalties collected
§ 372A.120	Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance
§ 372A.130	Action to enjoin assessment or collection of tax, interest or penalty barred

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
county: includes Carson City. See Nevada Revised Statutes 0.033
Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

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