Nev. Rev. Stat. § 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

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NRS 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.

(Added to NRS by 1987, 1738; A 1989, 814; 2013, 3727; 2019, 3871)

Notes of Decisions

Cited in 4 cases, 1994–2009 · leading case: Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of Tennessee

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Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of Tennessee (2009) tenn · cites it 2× “manufactures, produces, ships, transports, imports, sells or transfers or possesses with intent to deliver to another person” the cannabis or controlled substance); Nev. Rev. Stat. § 372A.070(1) (imposing tax on those who “sell, offer to sell or possess with intent to sell a…”

Department of Revenue of Mont. v. Kurth Ranch (1994) scotus · cites it 2× “§ 77-4303 (1)(a) (1990); Nev. Rev. Stat. § 372A.070(b)(1) (1993); N.”

Desimone v. State (2000) nev · cites it 6× “See NRS 372A.070(1). Further, Nevada’s CSA provides for anonymous payment and specifically precludes use of tax information in criminal prosecutions.”

Desimone v. State (1995) nev · cites it 6× “NRS 372A.070. The term "sell" is defined broadly to include "exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise,…”

— Nev. Rev. Stat. § 372A.070(1) — 2 cases

Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of Tennessee (2009) tenn “manufactures, produces, ships, transports, imports, sells or transfers or possesses with intent to deliver to another person” the cannabis or controlled substance); Nev. Rev. Stat. § 372A.070(1) (imposing tax on those who “sell, offer to sell or possess with intent to sell a…”

Desimone v. State (2000) nev “See NRS 372A.070(1). Further, Nevada’s CSA provides for anonymous payment and specifically precludes use of tax information in criminal prosecutions.”

— Nev. Rev. Stat. § 372A.070(4) — 1 case

Desimone v. State (2000) nev “See NRS 372A.070(1). Further, Nevada’s CSA provides for anonymous payment and specifically precludes use of tax information in criminal prosecutions.”

— Nev. Rev. Stat. § 372A.070(5) — 1 case

Desimone v. State (2000) nev “See NRS 372A.070(1). Further, Nevada’s CSA provides for anonymous payment and specifically precludes use of tax information in criminal prosecutions.”

— Nev. Rev. Stat. § 372A.070(b)(1) — 1 case

Department of Revenue of Mont. v. Kurth Ranch (1994) scotus “§ 77-4303 (1)(a) (1990); Nev. Rev. Stat. § 372A.070(b)(1) (1993); N.”

— Nev. Rev. Stat. § 372A.070(b)(l) — 1 case

Department of Revenue of Mont. v. Kurth Ranch (1994) scotus “§ 77-4303 (1)(a) (1990); Nev. Rev. Stat. § 372A.070(b)(1) (1993); N.”

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