Nevada Administrative Code
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers
OTHER PRODUCTS MADE FROM TOBACCO
Section 370.165 - Allowance of tax credits

1. The Department will allow a wholesale dealer a credit authorized by NRS 370.490 or a refund authorized by NRS 370.503 only if the wholesale dealer who files the claim for the credit or refund is the wholesale dealer who originally reported and paid the tax to the Department.

2. If, pursuant to subsection 1 of NRS 370.490, a wholesale dealer claims a credit for other tobacco products that may no longer be sold, the Department will allow the credit only if the wholesale dealer has not made a sale of the other tobacco products for which the credit is claimed.

3. If the basis for a claim by a wholesale dealer for a credit authorized by NRS 370.490 or a refund authorized by NRS 370.503 is a sale of other tobacco products for which a credit is authorized by subsection 2 of NRS 370.490 or a refund is authorized by NRS 370.503, the Department will allow the credit or refund, as applicable, only if the sale is the first sale of the other tobacco products by the wholesale dealer who originally reported and paid the tax to the Department. The Department will not allow such a credit or refund for any subsequent sale of the other tobacco products.