Nevada § 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty
Full text of Nevada Nevada Revised Statutes § 370.290 — Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty, with citation guidance and answers to common questions.
§ 370.290. Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty
1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps
in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier. 2. No cigarette revenue stamp tax is required on any cigarettes exported from Nevada
by a wholesale dealer to a person authorized by the state of destination to possess
untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is
not intended to be sold or given away in this state and it will not be necessary to
affix Nevada cigarette revenue stamps. 3. Every wholesale dealer shall, at the time of shipping or delivering any unstamped
cigarettes to a point outside of this state, make a duplicate invoice and transmit
such duplicate invoice to the Department, at Carson City, not later than the 15th
day of the following month. 4. Within 30 days after any wholesale dealer ships any unstamped cigarettes to any
destination outside Nevada, the dealer shall send to the state of destination a written
notice of the fact of such shipment and whatever other information is required by
such state. 5. If a wholesale dealer knowingly or negligently fails to comply with the requirements
of this section, the Department may: (a) Impose a civil penalty pursuant to NRS 370.523 ; (b) Suspend or revoke its license or permit, as provided in NRS 370.595 ; or (c) Take any combination of the action authorized by paragraphs (a) and (b).
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 370.290
What does Nevada Revised Statutes § 370.290 cover?
Section 370.290 ("Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty") 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 § 370.290?
A common citation format is "Nevada Revised Statutes § 370.290" (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 § 370.290 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.