Nevada § 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
Full text of Nevada Nevada Revised Statutes § 372A.070 — Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement, with citation guidance and answers to common questions.
§ 372A.070. Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
1. A person shall not sell, offer to sell or possess with the intent to sell a controlled
substance unless he or she first: (a) Registers with the Department as a dealer in controlled substances and pays an
annual fee of $250; and (b) Pays a tax on: (1) Each gram of a controlled substance, or portion thereof, of $1,000; and (2) Each 50 dosage units of a controlled substance that is not sold by weight, or
portion thereof, of $2,000. 2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph
(b) of subsection 1, the controlled substance must be measured by the weight of the
substance in the dealer's possession, including the weight of any material, compound,
mixture or preparation that is added to the controlled substance. 3. The Department shall not require a registered dealer to give his or her name, address,
social security number or other identifying information on any return submitted with
the tax. 4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent
of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part
of the tax. 5. The district attorney of any county in which a dealer resides may institute and
conduct the prosecution of any action for violation of subsection 1. 6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section. 7. As used in this section: (a) “ Cannabis product ” has the meaning ascribed to it in NRS 678A.120 . (b) “ Controlled substance ” does not include cannabis or cannabis products.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372A.070
What does Nevada Revised Statutes § 372A.070 cover?
Section 372A.070 ("Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement") 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 § 372A.070?
A common citation format is "Nevada Revised Statutes § 372A.070" (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 § 372A.070 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.