Nevada § 370A.120 - “Units sold” defined
Full text of Nevada Nevada Revised Statutes § 370A.120 — “Units sold” defined, with citation guidance and answers to common questions.
§ 370A.120. “Units sold” defined
“ Units sold ” means, with respect to a particular manufacturer of tobacco products for a particular
year, the number of individual cigarettes sold in this state, including, without limitation,
any cigarettes sold on any qualified tribal land within the State, by the manufacturer
directly or through a distributor, retailer or similar intermediary or intermediaries
during that year, for which the State has the authority under federal law to impose
excise or a similar tax or to collect escrow deposits. The term does not include any cigarettes sold: 1. On a federal installation in a transaction that is exempt from state taxation under
federal law; or 2. On the qualified tribal land of an Indian tribe to a consumer who is an adult enrolled
member of that tribe in a transaction that is exempt from state taxation under federal
law.
Frequently Asked Questions About Nevada § 370A.120
What does Nevada Revised Statutes § 370A.120 cover?
Section 370A.120 ("“Units sold” defined") 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 § 370A.120?
A common citation format is "Nevada Revised Statutes § 370A.120" (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 § 370A.120 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.