Nevada § 370.165 - Levy, rate and collection of tax
Full text of Nevada Nevada Revised Statutes § 370.165 — Levy, rate and collection of tax, with citation guidance and answers to common questions.
§ 370.165. Levy, rate and collection of tax
There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer
in the State of Nevada at the rate of 90 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or
other approved evidence of payment to each package, packet or container in which cigarettes
are sold. The tax must be precollected by the wholesale or retail dealer, and must be recovered
from the consumer by adding the amount of the tax to the selling price. Each person who sells cigarettes at retail shall prominently display on the premises
a notice that the tax is included in the selling price and is payable under the provisions
of this chapter.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 370.165
What does Nevada Revised Statutes § 370.165 cover?
Section 370.165 ("Levy, rate and collection of tax") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 370.165?
A common citation format is "Nevada Revised Statutes § 370.165" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 370.165 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.