Nevada Administrative Code
Chapter 372A - Tax on Controlled Substances
GENERAL PROVISIONS
Section 372A.020 - Use of revenue stamps
Universal Citation: NV Admin Code 372A.020
Current through September 16, 2024
1. Each dealer in controlled substances who purchases revenue stamps from the Department pursuant to NRS 372A.090 shall affix the stamps to each package, packet or container of a controlled substance he or she sells.
2. This section does not apply to any sale that is subject to an excise tax imposed by NRS 372A.290.
Added to NAC by Dep't of Taxation, eff. 9-19-90; A by Tax Comm'n by R073-13, 6-23-2014; A by R108-20A, eff. 4/11/2022
NRS 360.090, 372A.050
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