Nevada § 370.490 - Allowance of credits

Full text of Nevada Nevada Revised Statutes § 370.490 — Allowance of credits, with citation guidance and answers to common questions.

§ 370.490. Allowance of credits

1. The Department shall allow a credit of the amount of the tax paid pursuant to NRS 370.450 , not including any amount of the tax retained by the wholesale dealer of other tobacco

products to cover the costs of collecting and administering the tax, for other tobacco

products that may no longer be sold. If the other tobacco products have been purchased and delivered, a credit memo of

the manufacturer is required for proof of returned merchandise. 2. A credit must also be granted for any other tobacco products shipped from this

State and destined for retail sale and consumption outside the State on which the

tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the

State. 3. A wholesale dealer of other tobacco products may claim a credit by filing with

the Department the proof required by this section. The claim must be made on a form prescribed by the Department.

Source: official Nevada text · Last verified 2026-08-27

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Frequently Asked Questions About Nevada § 370.490

What does Nevada Revised Statutes § 370.490 cover?

Section 370.490 ("Allowance of credits") 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 § 370.490?

A common citation format is "Nevada Revised Statutes § 370.490" (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 § 370.490 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.