370.240 - Monthly reports of dealers. - Nevada Statutes

370.240  Monthly reports of dealers.

      1.  Each dealer authorized to purchase or affix cigarette revenue stamps shall report to the Department:

      (a) The inventory of all cigarettes in the possession or control of the dealer at the close of business on the last day of each month.

      (b) The total value of all cigarette revenue stamps affixed by the dealer upon cigarette packages sold in or shipped into the State by the dealer during the preceding month.

      2.  The report must be made by the 25th day of the month following shipments upon forms to be provided by the Department.

      3.  The dealer may be allowed 5 additional days to file the report, if the dealer makes prior written application to the Department and the Department finds good cause for extension.

      4.  If, during the preceding month, the dealer affixed cigarette revenue stamps upon cigarette packages imported into the United States, the dealer shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.

      [Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15]—(NRS A 1971, 1166; 1975, 1716; 1977, 786; 1991, 2280; 2001, 2136)