SB 81

Bill Subjects

Vending Machines Attorney General Tax Commission, Nevada Judgments, Decrees And Orders Buses (See Also Motor Carriers) Internet Towns Cigarettes And Other Tobacco Products Business Licenses Railroads Electronic Communications, Records And Transactions Examiners, State Board Of Cities (See Also Specific Cities) Conventions And Convention Centers Address Trade Shows Taxation, Department Of United States Armed Forces Counties (See Also Specific Counties) Bonds, Surety Actions, Civil Audits Names Seizure Injunctions Aircraft And Airports Limitation Of Actions Fines

Abstract

AN ACT relating to tobacco products; revising provisions governing the licensing of persons engaged in the manufacturing, distribution and sale of tobacco products; requiring wholesale dealers of other tobacco products to keep on hand at all times a certain inventory of other tobacco products; establishing procedures to claim a refund for any amount, penalty or interest erroneously paid in connection with taxes on tobacco products; revising provisions governing the possession, transfer and sale of cigarettes and the reports filed by wholesale dealers of cigarettes; revising provisions governing revenue stamps; requiring manufacturers and retail dealers of cigarettes to maintain certain information on file with the Department of Taxation; revising requirements for wholesale dealers of cigarettes and distributors to report certain information to the Department; revising civil penalties imposed for certain violations of law governing tobacco products; revising provisions governing the imposition and payment of the tax on other tobacco products; revising requirements for wholesale dealers and retail dealers of other tobacco products to retain certain records; revising provisions governing changes to the directory of cigarette manufacturers and brand families maintained by the Department; and providing other matters properly relating thereto.