1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.

2. No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps.

3. Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.

4. Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.

5. If a wholesale dealer knowingly or negligently fails to comply with the requirements of this section, the Department may:

(a) Impose a civil penalty pursuant to NRS 370.523;

(b) Suspend or revoke its license or permit, as provided in NRS 370.595; or

(c) Take any combination of the action authorized by paragraphs (a) and (b).

[Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101] — (NRS A 1973, 1009; 1975, 1720; 2019, 630)