Nevada · Regulations
Chapter 372A — TAX ON CONTROLLED SUBSTANCES
30 sections
30 sections
- NAC 372A.010Effect of criminal proceeding on collection of tax.
- NAC 372A.020Use of revenue stamps; applicability.
- NAC 372A.100Definitions.
- NAC 372A.101“Adult-use cannabis product” defined.
- NAC 372A.102“Batch” defined.
- NAC 372A.104“Cannabis” defined.
- NAC 372A.105“Cannabis cultivation facility” defined.
- NAC 372A.106“Cannabis establishment” defined.
- NAC 372A.107“Cannabis product” defined.
- NAC 372A.108“Cannabis sales facility” defined.
- NAC 372A.109“Department” defined.
- NAC 372A.110“Excise tax on cannabis” defined.
- NAC 372A.112“Extraction” defined.
- NAC 372A.115“Fair market value” defined.
- NAC 372A.116“Independent cannabis consumption lounge” defined.
- NAC 372A.118“Lot” defined.
- NAC 372A.122“Pre-roll” defined.
- NAC 372A.124“Ready-to-consume cannabis product” defined.
- NAC 372A.126“Retail cannabis consumption lounge” defined.
- NAC 372A.128“Single-use cannabis product” defined.
- NAC 372A.140“Taxpayer” defined.
- NAC 372A.141“Wholesale sale” defined.
- NAC 372A.145Records: Contents; form.
- NAC 372A.147Sales of cannabis and cannabis products to consumer by cannabis sales facility or cannabis consumption lounge: Subject to sales tax; permit or registration required; returns and payments.
- NAC 372A.149Circumstances under which cannabis or adult-use cannabis product obtained by retail cannabis consumption lounge is subject to excise tax.
- NAC 372A.151Circumstances under which cannabis or adult-use cannabis product purchased by independent cannabis consumption lounge is subject to excise tax.
- NAC 372A.155Fair market value at wholesale for categories of cannabis: Method for calculating; posting on website of Department; effective date.
- NAC 372A.160Payment of tax; monthly return; supporting documentation; submission of financial statement upon request of Department.
- NAC 372A.165Adult-use cannabis retail store that entered into contract with independent cannabis consumption lounge required to document sales on form submitted with return; maintenance and availability of contract.
- NAC 372A.1015“Affiliate” defined.