Nevada 2017 Regular Session Status: Enacted

AB 62 — Revises provisions relating to the supervision of manufacturers and wholesale dealers of tobacco products. (BDR 32-390)

Last action — Approved by the Governor. Chapter 183.

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    To Executive
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    Enacted

This bill has been enacted into law. Introduced November 17, 2016. Enacted.

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    1 primary, 0 co-sponsors signed on.

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Bill Text

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813 added · 861 removed

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(Reprinted with amendments adopted on April 24, 2017) FIRST REPRINT A.B.
Assembly Bill No.
62 A SSEMBLY B ILLN O.
62–Committee on Taxation CHAPTER..........
62–COMMITTEE ON TAXATION (ON BEHALF OF THE ATTORNEY GENERAL ) PREFILED NOVEMBER 17, 2016 ____________ Referred to Committee on Taxation SUMMARY—Revises provisions relating to the supervision of manufacturers and wholesale dealers of tobacco products.
(BDR 32-390) FISCAL NOTE:
Effect on Local Government:
May have Fiscal Impact.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
- *AB62_R1* – 2 – Legislative Counsel’s Digest:
Legislative Counsel’s Digest:
(1) pay substantial sums to the State;
(1) pay substantial sums and (3) make substantial changes in their advertising and marketing practices andealth;
(2) fund a national foundation devoted to the interests of public health;
corporate culture, with the intention of reducing underage smoking.
and (3) make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.
In 1999, the Nevada Legislature enacted provisions requiring all manufacturers of tobacco products sold in this State to participate in the Master Settlement Agreement or to place certain money in escrow.
In 1999, the Nevada Legislature enacted provisions requiring all manufacturers of tobacco place certain money in escrow.
(Chapter 370A of NRS) In 2005, the Legislature made a finding that violations of chapter 370A of NRS threatened the integrity of health, and enacted procedural safeguards to aid in the enforcement of thepublic provisions of chapter 370A of NRS.
(Chapter 370A of NRS) In 2005, the Legislature or to made a finding that violations of chapter 370A of NRS threatened the integrity of the Master Settlement Agreement and the fiscal soundness of the State and public health, and enacted procedural safeguards to aid in the enforcement of the provisions of chapter 370A of NRS.
Section 2 of this bill authorizes the Department of Taxation, the Nevada Tax Commission and the Attorney General to share certain information with other compliance with provisions governing the taxation of sales of cigarettes.
Section 2 of this bill authorizes the Department of Taxation, the Nevada Tax entities for the purpose of enforcing the Master Settlement Agreement and ensuring compliance with provisions governing the taxation of sales of cigarettes.
Sections 1 and 10 of this bill revise provisions relating to the confidentiality of such information.
Sections 1 and 10 of this bill revise provisions relating to the confidentiality of - 79th Session (2017) – 2 – such information.
(NRS 370.257) Section 3 of this bill requires any person, other than a common carrier, who smokeless tobacco in or into Nevada to submit monthly reports to the Department.or Section 3 sets forth the information which must be included in the reports, provides certain exceptions from the requirement to file the reports and revises the period for which a manufacturer or importer is required to retain the information provided in the reports.
(NRS 370.257) Section 3 of this bill requires any person, other than a common carrier, who sells, transfers, ships or otherwise delivers cigarettes, roll-your-own tobacco or smokeless tobacco in or into Nevada to submit monthly reports to the Department.
Section 3 also requires a manufacturer or importer, upon request, to provide to the Attorney General copies of similar reports which the manufacturer or importer files in another state.
Section 3 sets forth the information which must be included in the reports, provides certain exceptions from the requirement to file the reports and revises the period for the reports.
Section 3 also requires a manufacturer or importer, upon request, ton provide to the Attorney General copies of similar reports which the manufacturer or importer files in another state.
reports required by section 3.s that an importer is jointly and severally liable for the Existing law provides that a nonparticipating manufacturer may, as a condition of being included in the directory of manufacturers maintained by the Department, be required to post a bond for the benefit of the State of Nevada under certain circumstances.
Section 6 of this bill provides that an importer is jointly and severally liable for the reports required by section 3.
Existing law provides that a nonparticipating manufacturer may, as a condition of being included in the directory of manufacturers maintained by the Department, circumstances.
Existing law sets forth the circumstances under which a nonparticipating maintained by the Department or removed from the directory.
Existing law sets forth the circumstances under which a nonparticipating manufacturer and its brand families may be denied listing in the directory maintained by the Department or removed from the directory.
(NRS 370.698)y Section 8 of this bill provides that a nonparticipating manufacturer and its brand families may be denied listing in the directory or removed from the directory if, in any year, the total nationwide reported sales of cigarettes of the nonparticipating manufacturer on which federal excise tax is paid exceeds by more than 5 percent - *AB62_R1* – 3 – the amount of cigarette sales reported by the nonparticipating manufacturer or its importers on certain national, interstate or intrastate reports.
(NRS 370.698) Section 8 of this bill provides that a nonparticipating manufacturer and its brand families may be denied listing in the directory or removed from the directory if, in any year, the total nationwide reported sales of cigarettes of the nonparticipating the amount of cigarette sales reported by the nonparticipating manufacturer or its importers on certain national, interstate or intrastate reports.
a manufacturer’s interest in money in certain qualified escrow funds.
Section 9 of this bill revises provisions governing the assignment to the State of a manufacturer’s interest in money in certain qualified escrow funds.
to the State of (NRS 370A.153) THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
(NRS 370A.153) EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
The Department, an employee of the Department and any other person engaged in the administration or collection of any tax, fee, assessment or other amount required by law to be collected or charged with the custody of any such records or files:
The Department, an employee of the Department and any other person engaged in the administration or collection of any tax, fee, assessment or other amount required by - 79th Session (2017) – 3 – law to be collected or charged with the custody of any such records or files:
and (b) May not be required to produce any of the records or files for the inspection of any person or governmental entity or for use in any action or proceeding.
and the inspection of any person or governmental entity or for use in any action or proceeding.
- *AB62_R1* – 4 – (e) Disclosure in confidence to the Governor or his or her agent in the exercise of the Governor’s general supervisory powers, or to any person authorized to audit the accounts of the Department in pursuance of an audit, or to the Attorney General or other legal representative of the State in connection with an action or proceeding relating to a taxpayer, or to any agency of this or any other state charged with the administration or enforcement of laws relating to workers’ compensation, unemployment compensation, public assistance, taxation, labor or gaming.
in the exercise of the Governor’s general supervisory powers, or to any person authorized to audit the accounts of the Department in pursuance of an audit, or to the Attorney General or other legal representative of the State in connection with an action or proceeding relating to a taxpayer, or to any agency of this or any other state charged with the administration or enforcement of laws relating to workers’ compensation, unemployment compensation, public assistance, taxation, labor or gaming.
The request must set forth the social security number of the taxpayer about which the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government.
The request must set forth - 79th Session (2017) – 4 – the social security number of the taxpayer about which the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation 239.0115, the information obtained by the local government is NRS confidential and privileged and may not be used or disclosed for any purpose other than the collection of a debt or obligation owed to that local government.
Except as otherwise provided in NRS 239.0115, the information obtained by the local government is confidential and privileged and may not be used or disclosed for any purpose other than the collection of a debt or obligation owed to that local government.
The Executive Director shall periodically, as he or she deems appropriate, but not less often than annually, transmit to the Administrator of the Division of Industrial Relations of the Department of Business and Industry a list of the businesses of - *AB62_R1* – 5 – which the Executive Director has a record.
The Executive Director shall periodically, as he or she deems appropriate, but not less often than annually, transmit to the Department of Business and Industry a list of the businesses of which the Executive Director has a record.
(a) “Records” or “files” means any records and files related to an investigation or audit, financial information, correspondence, advisory opinions, decisions of a hearing officer in an administrative hearing and any other information specifically related to a taxpayer.
- 79th Session (2017) – 5 – (a) “Records” or “files” means any records and files related to an investigation or audit, financial information, correspondence, advisory opinions, decisions of a hearing officer in an administrative hearing and any other information specifically related to a taxpayer.
(b) “Taxpayer” means a person who pays any tax, fee, assessment or other amount required by law to the Department.
assessment or other amount required by law to the Department.
(a) Manufacturer authorizes the holder thereof to sell cigarettes [anywhere within the borders of this State] from the premises for which the license was issued to a wholesale dealer in this State who holds a current license.
[anywhere within the borders of this State] from the premises fortes which the license was issued to a wholesale dealer in this State who holds a current license.
- *AB62_R1* – 6 – (b) Wholesale dealer authorizes the holder thereof to:
(b) Wholesale dealer authorizes the holder thereof to:
or (2) Sell cigarettes [anywhere within the borders of this State] from the premises for which the license was issued to any consumer [.] in this State.
or - 79th Session (2017) – 6 – (2) Sell cigarettes [anywhere within the borders of this State] from the premises for which the license was issued to any consumer [.] in this State.
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(d) Cigarette vending machine operator authorizes the holder thereof to sell Nevada stamped cigarettes by means of coin- operated machines within the borders of this State.
(d) Cigarette vending machine operator authorizes the holder operated machines within the borders of this State.of coin- 2.
2.
The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and the quantity of each brand and style of the cigarettes received in the transaction.
The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and transaction.
(c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes.
of each brand and style of the cigarettes received in the (c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes.
The invoices or documentation must indicate the name and address of the consignor, seller, - *AB62_R1* – 7 – purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.
The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.
With the permission of the Department, manufacturers, wholesale dealers and retail dealers with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.
With the permission of the Department, manufacturers, wholesale dealers and retail dealers - 79th Session (2017) – 7 – with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.
3.
less than [3] 5 years after the date of the transaction unless thenot Department authorizes, in writing, their earlier removal or destruction.
The records required by this section must be retained for not less than [3] 5 years after the date of the transaction unless the Department authorizes, in writing, their earlier removal or destruction.
Unless otherwise directed or ordered by a court of competent jurisdiction, any information contained in those reports about quantities of cigarettes by brand must not be released to anyone other than persons permitted access to those reports pursuant to subsection 1.
Unless otherwise directed or ordered by a court of competent jurisdiction, any information contained in those reports about quantities of cigarettes by brand must not be reports pursuant to subsection 1.sons permitted access to those 3.] or corresponding provisions of federal law or the laws of other states, Indian tribes or nations.
3.] or corresponding provisions of federal law or the laws of other states, Indian tribes or nations.
- *AB62_R1* – 8 – (c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.
(c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.
3.
- 79th Session (2017) – 8 – 3.
Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is confidential.
Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is the Attorney General:artment, the Nevada Tax Commission and (a) Shall not disclose any such data;
The Department, the Nevada Tax Commission and the Attorney General:
(a) Shall not disclose any such data;
Except as otherwise provided in subsection 3, not later than the 10th day of each calendar month, each person who [has mailed, shipped] sells, transfers, ships or otherwise [delivered cigarettes in connection with a delivery sale during the previous calendar month,] delivers cigarettes, roll-your-own tobacco or smokeless tobacco into this State, except a [delivery service, shall create and maintain records containing] common carrier, shall submit to the Department a report for the immediately preceding calendar month that includes the information required by subsection 2.
Except as otherwise provided in subsection 3, not later than the 10th day of each calendar month, each person who [has mailed, shipped] sells, transfers, ships or otherwise [delivered cigarettes in connection with a delivery sale during the previous calendar month,] delivers cigarettes, roll-your-own tobacco or smokeless tobacco into this State, except a [delivery service, shall create and maintain records containing] common carrier, shall submit to the Department a report for the immediately preceding calendar mon2.
2.
thEach report submitted pursuant to subsection 1 must:.
Each report submitted pursuant to subsection 1 must:
and - *AB62_R1* – 9 – (d) Include for each sale, transfer, shipment or other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the following information [relating to every such delivery sale:
and (d) Include for each sale, transfer, shipment or other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the following information [relating to every such delivery sale:
(1) The quantity of cigarettes, roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered, identified by manufacturer and brand family;
- 79th Session (2017) – 9 – (1) The quantity of cigarettes, roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered, identified by manufacturer and brand family;
(3) The name and address of the person to whom the [delivery sale was made;
[delivery sale was made;
and 2.
andss of the person to whom the 2.
(a) Submit to the Attorney General a copy of the federal tax return of the manufacturer or importer and a copy of all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Forms 5210.5.
(a) Submit to the Attorney General a copy of the federal tax return of the manufacturer or importer and a copy of all monthly operational reports on Alcohol and Tobacco Tax and Trade form, and all adjustments, changes and amendments to suchng reports not later than 60 days after the close of the quarter in which the return or report is filed;
5220.6 or any subsequent corresponding form, and all adjustments, changes and amendments to such reports not later than 60 days after the close of the quarter in which the return or report is filed;
- *AB62_R1* – 10 – 6.
6.
Except as otherwise provided in this subsection, any information received by the Attorney General pursuant to this section is confidential.
Except as otherwise provided in this subsection, any information received by the Attorney General pursuant to this - 79th Session (2017) – 10 – section is confidential.
The Attorney General may share any information received pursuant to this section with the Department, the Nevada Tax Commission, a taxing authority or law enforcement agency of another state or with any other entity authorized by the Attorney General to aggregate such information.
The Attorney General may share any information received pursuant to this section with the Department, the Nevada Tax Commission, a taxing authority or law enforcement agency of another state or with any other entity aut7.rizA copy of each report required by [this section] subsection 1 must be [provided to the Department at the Department’s request and must be] retained for not less than [3] 5 years after the date [of the applicable transaction] on which the report must be submitted unless the Department, in writing, authorizes the [records] report to be removed or destroyed at an earlier time.
7.
A copy of each report required by [this section] subsection 1 must be [provided to the Department at the Department’s request and must be] retained for not less than [3] 5 years after the date [of the applicable transaction] on which the report must be submitted unless the Department, in writing, authorizes the [records] report to be removed or destroyed at an earlier time.
370.610 “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, [including, but not limited to, “menthol,” “lights,” “kings” and “100s,”] and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
370.610 “Brand family” means all styles of cigarettes sold means of additional modifiers or descriptors, [including, but not limited to, “menthol,” “lights,” “kings” and “100s,”] and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
A manufacturer of tobacco products whose cigarettes are sold in this State, whether or not directly or through a distributor, retailer or similar intermediary or intermediaries shall, not later than April 30 of each year, execute and deliver to the Attorney General and the Department, on a form provided by the [Department,] Attorney General, a certification which certifies - *AB62_R1* – 11 – under penalty of perjury that, as of the date of that certification, the manufacturer of tobacco products is:
A manufacturer of tobacco products whose cigarettes are sold in this State, whether or not directly or through a distributor, retailer or similar intermediary or intermediaries shall, not later than April 30 of each year, execute and deliver to the Attorney General and the Department, on a form provided by the [Department,] Attorney General, a certification which certifies - 79th Session (2017) – 11 – under penalty of perjury that, as of the date of that certification, the manufacturer of tobacco products is:
or (b) In full compliance with subsection 2 of NRS 370A.140, including any quarterly installment payments required pursuant to NRS 370.690.
or (b) In full compliance with subsection 2 of NRS 370A.140, NRS 370.690.y quarterly installment payments required pursuant to 2.
2.
and (3) Identify, by name and address:
and (3)(I) Any other manufacturer of those brand families in the preceding or current calendar year;
(I) Any other manufacturer of those brand families in the preceding or current calendar year;
(a) That the nonparticipating manufacturer is registered to do business in the State or has appointed an agent for service of process and provided notice thereof as required by NRS 370.680;
- 79th Session (2017) – 12 – (a) That the nonparticipating manufacturer is registered to do and provided notice thereof as required by NRS 370.680;vice of process (b) That the nonparticipating manufacturer has:
- *AB62_R1* – 12 – (b) That the nonparticipating manufacturer has:
(f) The amount the nonparticipating manufacturer placed in that qualified escrow fund for cigarettes sold in the State during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the Department or the Attorney General to confirm the information required by this paragraph;
(f) The amount the nonparticipating manufacturer placed in that preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the Department or the Attorney General to confirm the information required by this paragraph;
§ 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the Department, or in the case of a foreign manufacturer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal excise tax returns of the manufacturer and each monthly operational report of the manufacturer reported on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes and other amendments] thereto.
§ 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the Department, or in the case of a foreign manufacturer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal excise tax returns of the manufacturer and each monthly operational and Trade Bureau Form 5210.5, and all adjustments, changes and other amendments] thereto.
Sec.
- 79th Session (2017) – 13 – Sec.
(a) The cigarettes of the nonparticipating manufacturer have not been sold in this State during any of the 4 immediately preceding calendar quarters;
been sold in this State during any of the 4 immediately precedingot calendar quarters;
- *AB62_R1* – 13 – (b) The nonparticipating manufacturer or an affiliate failed to make a full and timely escrow deposit due under this chapter or chapter 370A of NRS during any of the immediately preceding 5 calendar years, unless the failure was neither knowing nor reckless and was promptly cured upon notice;
(b) The nonparticipating manufacturer or an affiliate failed to make a full and timely escrow deposit due under this chapter or chapter 370A of NRS during any of the immediately preceding 5 calendar years, unless the failure was neither knowing nor reckless and was promptly cured upon notice;
If a nonparticipating manufacturer [that posted a bond] has failed to make or have made on its behalf escrow deposits equal to the full amount due for a calendar quarter within 15 business days after the due date for that calendar quarter, the State of Nevada may execute upon the bond posted by the nonparticipating manufacturer pursuant to subsection 1 in an amount equal to any remaining escrow amount due.
If a nonparticipating manufacturer [that posted a bond] has failed to make or have made on its behalf escrow deposits equal to the full amount due for a calendar quarter within 15 business days executehe upondatether tbondcalpostedquarbyr, the Stnonparticipatingy manufacturer pursuant to subsection 1 in an amount equal to any remaining escrow amount due.
Escrow obligations above the amount collected on the bond remain due from the nonparticipating manufacturer and, as provided in NRS 370.683 [,] and 370.684, from wholesale dealers and importers, respectively, that sold the cigarettes of the nonparticipating manufacturer during that calendar quarter.
Escrow obligations above the amount collected on the bond remain due from the nonparticipating manufacturer and, as provided - 79th Session (2017) – 14 – in NRS 370.683 [,] and 370.684, from wholesale dealers and importers, respectively, that sold the cigarettes of the nonparticipating manufacturer during that calendar quarter.
The withholding, use or return of amounts deposited into the special escrow account must be handled in the same manner as amounts deposited in the qualified escrow fund of the nonparticipating manufacturer pursuant to the provisions of this chapter and chapter 370A of NRS.
The withholding, use or return of amounts deposited into the amounts escdepositednt inst thehaqualifiedtheescrowmanfundas of the nonparticipating manufacturer pursuant to the provisions of this chapter and chapter 370A of NRS.
- *AB62_R1* – 14 – 7.
7.
As used in this section, “importer” has the meaning ascribed to it in NRS 370.0295.
As used in this section, “importer” has the meaning ascribed to Sec.
Sec.
7.RS NRS 370.685 is hereby amended to read as follows:
7.
NRS 370.685 is hereby amended to read as follows:
The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating manufacturers and any other information relied upon in reporting to the Department.
The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating - 79th Session (2017) – 15 – manufacturers and any other information relied upon in reporting to the Department.
The Department may disclose to the Attorney General any information received pursuant to [NRS 370.600 to 370.705, inclusive,] this chapter or chapter 370A of NRS and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of [NRS 370.600 to 370.705, inclusive.] this chapter and chapter 370A of NRS.
The Department may disclose to the Attorney General any information received pursuant to [NRS 370.600 to 370.705, the Attorney General for purposes of determining compliance with and enforcing the provisions of [NRS 370.600 to 370.705, inclusive.] this chapter and chapter 370A of NRS.
The Department and Attorney General shall share with each other the information received pursuant to the provisions of [NRS 370.600 to 370.705, inclusive,] this chapter and chapter 370A of NRS and may share - *AB62_R1* – 15 – such information with other federal, state or local agencies only for purposes of enforcement of those provisions [, the provisions of chapter 370A of NRS] or the corresponding laws of other states.
The Department and Attorney General shall share with each other the information received pursuant to the provisions of [NRS 370.600 to 370.705, inclusive,] this chapter and chapter 370A of NRS and may share such information with other federal, state or local agencies only for purposes of enforcement of those provisions [, the provisions of chapter 370A of NRS] or the corresponding laws of other states.
In addition to the information otherwise required to be submitted pursuant to [NRS 370.600 to 370.705, inclusive,] this chapter and chapter 370A of NRS, the Department or the Attorney General may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to [enable the Department to] determine whether a manufacturer of tobacco products is or will continue to be in compliance with the provisions of this chapter and chapter 370A of NRS.
In addition to the information otherwise required to be submitted pursuant to [NRS 370.600 to 370.705, inclusive,] this chapter and chapter 370A of NRS, the Department or the Attorney General may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to [enable the Department to] determine whether a manufacturer of tobacco products is or will chapter 370A of NRS.mpliance with the provisions of this chapter and Sec.
Sec.
A wholesale dealer whose license is suspended or revoked in this State pursuant to this subsection is eligible for reinstatement upon the earlier of the date on which the violation in the other state is cured or the date on which the license of the wholesale dealer is reinstated in the other state.
A wholesale dealer whose license is suspended or revoked in this State pursuant to this subsection is eligible for reinstatement upon the earlier of the date on which the violation in the other state is cured or the date on - 79th Session (2017) – 16 – which the license of the wholesale dealer is reinstated in the other sta2..
2.
A nonparticipating manufacturer that is removed from the directory of this State pursuant to this paragraph is eligible for reinstatement to the - *AB62_R1* – 16 – directory upon the earlier of the date on which the violation in the other state is cured or the date on which the nonparticipating manufacturer is reinstated to the directory of the other state.
A nonparticipating manufacturer that is removed from the directory of this State pursuant to this paragraph is eligible for reinstatement to the directory upon the earlier of the date on which the violation in the other state is cured or the date on which the nonparticipating manufacturer is reinstated to the directory of the other state.
(b) The nonparticipating manufacturer is convicted of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.
(b) The nonparticipating manufacturer is convicted of any crime relating to the manufacture, sale or distribution of tobacco products in (c) The nonparticipating manufacturer fails to report the existence or result, including any conviction, of any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding the commission of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.
(c) The nonparticipating manufacturer fails to report the existence or result, including any conviction, of any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding the commission of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state.
(f) The nonparticipating manufacturer has a shortfall or fails to make an escrow deposit that is due in another state or territory of the United States, has been given reasonable notice of the shortfall or failure and has failed to cure the shortfall or make the deposit within 30 days after receiving notice of the shortfall or failure.
make an escrow deposit that is due in another state or territory of the United States, has been given reasonable notice of the shortfall or failure and has failed to cure the shortfall or make the deposit within days after receiving notice of the shortfall or failure.
(g) In any calendar year the total nationwide sales of cigarettes on which federal excise tax is paid by the nonparticipating manufacturer exceeds by more than 5 percent the amount of such sales reported in:
- 79th Session (2017) – 17 – (g) In any calendar year the total nationwide sales of cigarettes on which federal excise tax is paid by the nonparticipating manufacturer exceeds by more than 5 percent the amount of such sales reported in:
(1) Any nationwide report made by the nonparticipating manufacturer or any importer pursuant to 15 U.S.C.
manufacturer or any importer pursuant to 15 U.S.C.
and - *AB62_R1* – 17 – (b) The removal of a nonparticipating manufacturer and its brand families from the directory pursuant to subsection 2.
and (b) The removal of a nonparticipating manufacturer and its brand families from the directory pursuant to subsection 2.
An assignment executed pursuant to subsection 1 is permanent, irrevocable and applies to [any] all money in the qualified escrow fund, including all money deposited into the qualified escrow fund before the manufacturer executes the assignment, all money deposited into the qualified escrow fund after the manufacturer executes the assignment and any interest or other appreciation earned on any money [for which the manufacturer executes the assignment.] in the qualified escrow fund.
An assignment executed pursuant to subsection 1 is permanent, irrevocable and applies to [any] all money in the qualified escrow fund, including all money deposited into assignment, all money deposited into the qualified escrow fund after the manufacturer executes the assignment and any interest or other appreciation earned on any money [for which the manufacturer executes the assignment.] in the qualified escrow fund.
5.
- 79th Session (2017) – 18 – 5.
and (b) Must be credited on a dollar-for-dollar basis against any judgment or settlement described in NRS 370A.150 which may be obtained against the manufacturer who executes the assignment.
and judgment or settlement described in NRS 370A.150 which may beany obtained against the manufacturer who executes the assignment.
Except as otherwise provided in this section and NRS 1.4683, 1.4687, 1A.110, 41.071, 49.095, 62D.420, 62D.440, 62E.516, 62E.620, 62H.025, 62H.030, 62H.170, 62H.220, 62H.320, 75A.100, 75A.150, 76.160, 78.152, 80.113, 81.850, 82.183, 86.246, 86.54615, 87.515, 87.5413, 87A.200, 87A.580, 87A.640, 88.3355, 88.5927, 88.6067, 88A.345, 88A.7345, 89.045, 89.251, 90.730, 91.160, 116.757, 116A.270, 116B.880, 118B.026, 119.260, 119.265, 119.267, 119.280, 119A.280, 119A.653, 119B.370, - *AB62_R1* – 18 – 119B.382, 120A.690, 125.130, 125B.140, 126.141, 126.161, 126.163, 126.730, 127.007, 127.057, 127.130, 127.140, 127.2817, 130.312, 130.712, 136.050, 159.044, 172.075, 172.245, 176.015, 176.0625, 176.09129, 176.156, 176A.630, 178.39801, 178.4715, 178.5691, 179.495, 179A.070, 179A.165, 179A.450, 179D.160, 200.3771, 200.3772, 200.5095, 200.604, 202.3662, 205.4651, 209.392, 209.3925, 209.419, 209.521, 211A.140, 213.010, 213.040, 213.095, 213.131, 217.105, 217.110, 217.464, 217.475, 218A.350, 218E.625, 218F.150, 218G.130, 218G.240, 218G.350, 228.270, 228.450, 228.495, 228.570, 231.069, 231.1473, 233.190, 237.300, 239.0105, 239.0113, 239B.030, 239B.040, 239B.050, 239C.140, 239C.210, 239C.230, 239C.250, 239C.270, 240.007, 241.020, 241.030, 241.039, 242.105, 244.264, 244.335, 250.087, 250.130, 250.140, 250.150, 268.095, 268.490, 268.910, 271A.105, 281.195, 281A.350, 281A.440, 281A.550, 284.4068, 286.110, 287.0438, 289.025, 289.080, 289.387, 289.830, 293.5002, 293.503, 293.558, 293B.135, 293D.510, 331.110, 332.061, 332.351, 333.333, 333.335, 338.070, 338.1379, 338.16925, 338.1725, 338.1727, 348.420, 349.597, 349.775, 353.205, 353A.049, 353A.085, 353A.100, 353C.240, 360.240, 360.247, 360.255, 360.755, 361.044, 361.610, 365.138, 366.160, 368A.180, 370.257, 370.327, 372A.080, 378.290, 378.300, 379.008, 385A.830, 385B.100, 387.626, 387.631, 388.1455, 388.259, 388.501, 388.503, 388.513, 388.750, 391.035, 392.029, 392.147, 392.264, 392.271, 392.850, 394.167, 394.1698, 394.447, 394.460, 394.465, 396.3295, 396.405, 396.525, 396.535, 398.403, 408.3885, 408.3886, 408.3888, 408.5484, 412.153, 416.070, 422.2749, 422.305, 422A.342, 422A.350, 425.400, 427A.1236, 427A.872, 432.205, 432B.175, 432B.280, 432B.290, 432B.407, 432B.430, 432B.560, 433.534, 433A.360, 439.840, 439B.420, 440.170, 441A.195, 441A.220, 441A.230, 442.330, 442.395, 445A.665, 445B.570, 449.209, 449.245, 449.720, 450.140, 453.164, 453.720, 453A.610, 453A.700, 458.055, 458.280, 459.050, 459.3866, 459.555, 459.7056, 459.846, 463.120, 463.15993, 463.240, 463.3403, 463.3407, 463.790, 467.1005, 480.365, 481.063, 482.170, 482.5536, 483.340, 483.363, 483.575, 483.659, 483.800, 484E.070, 485.316, 503.452, 522.040, 534A.031, 561.285, 571.160, 584.655, 587.877, 598.0964, 598.098, 598A.110, 599B.090, 603.070, 603A.210, 604A.710, 612.265, 616B.012, 616B.015, 616B.315, 616B.350, 618.341, 618.425, 622.310, 623.131, 623A.137, 624.110, 624.265, 624.327, 625.425, 625A.185, 628.418, 628B.230, 628B.760, 629.047, 629.069, 630.133, 630.30665, 630.336, 630A.555, 631.368, 632.121, 632.125, 632.405, 633.283, 633.301, 633.524, 634.055, 634.214, 634A.185, 635.158, 636.107, 637.085, 637B.288, 638.087, 638.089, 639.2485, 639.570, 640.075, 640A.220, 640B.730, 640C.400, 640C.745, 640C.760, 640D.190, - *AB62_R1* – 19 – 640E.340, 641.090, 641A.191, 641B.170, 641C.760, 642.524, 643.189, 644.446, 645.180, 645.625, 645A.050, 645A.082, 645B.060, 645B.092, 645C.220, 645C.225, 645D.130, 645D.135, 645E.300, 645E.375, 645G.510, 645H.320, 645H.330, 647.0945, 647.0947, 648.033, 648.197, 649.065, 649.067, 652.228, 654.110, 656.105, 661.115, 665.130, 665.133, 669.275, 669.285, 669A.310, 671.170, 673.430, 675.380, 676A.340, 676A.370, 677.243, 679B.122, 679B.152, 679B.159, 679B.190, 679B.285, 679B.690, 680A.270, 681A.440, 681B.260, 681B.410, 681B.540, 683A.0873, 685A.077, 686A.289, 686B.170, 686C.306, 687A.110, 687A.115, 687C.010, 688C.230, 688C.480, 688C.490, 692A.117, 692C.190, 692C.3536, 692C.3538, 692C.354, 692C.420, 693A.480, 693A.615, 696B.550, 703.196, 704B.320, 704B.325, 706.1725, 706A.230, 710.159, 711.600, sections 35, 38 and 41 of chapter 478, Statutes of Nevada 2011 and section 2 of chapter 391, Statutes of Nevada 2013 and unless otherwise declared by law to be confidential, all public books and public records of a governmental entity must be open at all times during office hours to inspection by any person, and may be fully copied or an abstract or memorandum may be prepared from those public books and public records.
Except as otherwise provided in this section and NRS 1.4683, 1.4687, 1A.110, 41.071, 49.095, 62D.420, 62D.440, 62E.516, 62E.620, 62H.025, 62H.030, 62H.170, 62H.220, 62H.320, 75A.100, 75A.150, 76.160, 78.152, 80.113, 81.850, 82.183, 86.246, 86.54615, 87.515, 87.5413, 87A.200, 87A.580, 87A.640, 88.3355, 88.5927, 88.6067, 88A.345, 88A.7345, 89.045, 89.251, 90.730, 91.160, 116.757, 116A.270, 116B.880, 118B.026, 119.260, 119.265, 119.267, 119.280, 119A.280, 119A.653, 119B.370, 119B.382, 120A.690, 125.130, 125B.140, 126.141, 126.161, 126.163, 126.730, 127.007, 127.057, 127.130, 127.140, 127.2817, 130.312, 130.712, 136.050, 159.044, 172.075, 172.245, 176.015, 176.0625, 176.09129, 176.156, 176A.630, 178.39801, 178.4715, 178.5691, 179.495, 179A.070, 179A.165, 179A.450, 179D.160, 200.3771, 200.3772, 200.5095, 200.604, 202.3662, 205.4651, 209.392, 209.3925, 209.419, 209.521, 211A.140, 213.010, 213.040, 213.095, 213.131, 217.105, 217.110, 217.464, 217.475, 218A.350, 218E.625, 218F.150, 218G.130, 218G.240, 218G.350, 228.270, 239.0105, 239.0113, 239B.030, 239B.040, 239B.050, 239C.140,300, 239C.210, 239C.230, 239C.250, 239C.270, 240.007, 241.020, 241.030, 241.039, 242.105, 244.264, 244.335, 250.087, 250.130, 250.140, 250.150, 268.095, 268.490, 268.910, 271A.105, 281.195, 281A.350, 281A.440, 281A.550, 284.4068, 286.110, 287.0438, 289.025, 289.080, 289.387, 289.830, 293.5002, 293.503, 293.558, 293B.135, 293D.510, 331.110, 332.061, 332.351, 333.333, 333.335, 338.070, 338.1379, 338.16925, 338.1725, 338.1727, 348.420, 349.597, 349.775, 353.205, 353A.049, 353A.085, 353A.100, 353C.240, 360.240, 360.247, 360.255, 360.755, 361.044, 361.610, 365.138, 366.160, 368A.180, 370.257, 370.327, 372A.080, 378.290, 378.300, 379.008, 385A.830, 385B.100, 387.626, 387.631, 388.1455, 388.259, 388.501, 388.503, 388.513, 388.750, 391.035, 392.029, 392.147, 392.264, 392.271, 392.850, 394.167, 394.1698, - 79th Session (2017) – 19 – 394.447, 394.460, 394.465, 396.3295, 396.405, 396.525, 396.535, 398.403, 408.3885, 408.3886, 408.3888, 408.5484, 412.153, 416.070, 422.2749, 422.305, 422A.342, 422A.350, 425.400, 427A.1236, 427A.872, 432.205, 432B.175, 432B.280, 432B.290, 439B.420, 440.170, 441A.195, 441A.220, 441A.230, 442.330, 442.395, 445A.665, 445B.570, 449.209, 449.245, 449.720, 450.140, 453.164, 453.720, 453A.610, 453A.700, 458.055, 458.280, 459.050, 459.3866, 459.555, 459.7056, 459.846, 463.120, 463.15993, 463.240, 463.3403, 463.3407, 463.790, 467.1005, 480.365, 481.063, 482.170, 482.5536, 483.340, 483.363, 483.575, 483.659, 483.800, 484E.070, 485.316, 503.452, 522.040, 534A.031, 561.285, 571.160, 584.655, 587.877, 598.0964, 598.098, 598A.110, 599B.090, 603.070, 603A.210, 604A.710, 612.265, 616B.012, 616B.015, 616B.315, 616B.350, 618.341, 618.425, 622.310, 623.131, 623A.137, 624.110, 624.265, 624.327, 625.425, 625A.185, 628.418, 628B.230, 628B.760, 629.047, 629.069, 630.133, 630.30665, 630.336, 630A.555, 631.368, 632.121, 632.125, 632.405, 633.283, 633.301, 633.524, 634.055, 634.214, 634A.185, 635.158, 636.107, 637.085, 637B.288, 638.087, 638.089, 639.2485, 639.570, 640.075, 640A.220, 640B.730, 640C.400, 640C.745, 640C.760, 640D.190, 640E.340, 641.090, 641A.191, 641B.170, 641C.760, 642.524, 643.189, 644.446, 645.180, 645.625, 645A.050, 645A.082, 645B.060, 645B.092, 645C.220, 645C.225, 645D.130, 645D.135, 645E.300, 645E.375, 645G.510, 645H.320, 645H.330, 647.0945, 647.0947, 648.033, 648.197, 649.065, 649.067, 652.228, 654.110, 656.105, 661.115, 665.130, 665.133, 669.275, 669.285, 669A.310, 671.170, 673.430, 675.380, 676A.340, 676A.370, 677.243, 680A.270, 681A.440, 681B.260, 681B.410, 681B.540, 683A.0873, 685A.077, 686A.289, 686B.170, 686C.306, 687A.110, 687A.115, 687C.010, 688C.230, 688C.480, 688C.490, 692A.117, 692C.190, 692C.3536, 692C.3538, 692C.354, 692C.420, 693A.480, 693A.615, 696B.550, 703.196, 704B.320, 704B.325, 706.1725, 706A.230, 710.159, 711.600, sections 35, 38 and 41 of chapter 478, Statutes of Nevada 2011 and section 2 of chapter 391, Statutes of Nevada 2013 and unless otherwise declared by law to be confidential, all public books and public records of a governmental entity must be open at all times during office hours to inspection by any person, and may be fully copied or an abstract or memorandum may be prepared from those public books and public records.
Any such copies, abstracts or memoranda may be used to supply the general public with copies, abstracts or memoranda of the records or may be used in any other way to the advantage of the governmental entity or of the general public.
Any such copies, abstracts or memoranda may be used to supply the general public with copies, abstracts or memoranda of the records or may be used - 79th Session (2017) – 20 – in any other way to the advantage of the governmental entity or of the general public.
A governmental entity that has legal custody or control of a public book or record shall not deny a request made pursuant to subsection 1 to inspect or copy or receive a copy of a public book or record on the basis that the requested public book or record contains information that is confidential if the governmental entity can redact, delete, conceal or separate the confidential information from the information included in the public book or record that is not otherwise confidential.
A governmental entity that has legal custody or control of a public book or record shall not deny a request made pursuant to subsection 1 to inspect or copy or receive a copy of a public book or information that is confidential if the governmental entity canntains redact, delete, conceal or separate the confidential information from the information included in the public book or record that is not otherwise confidential.
- *AB62_R1* – 20 – (b) Except as otherwise provided in NRS 239.030, shall, upon the person who has requested the copy to prepare the copy himselfire or herself.
(b) Except as otherwise provided in NRS 239.030, shall, upon request, prepare the copy of the public record and shall not require the person who has requested the copy to prepare the copy himself or herself.
H - *AB62_R1*
~~~~~ 17 - 79th Session (2017)
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How this bill changes current law

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Compared against the Nevada Revised Statutes as published AI-generated reading aid — verify against the official bill.

The bill revises reporting and disclosure requirements for tobacco sales and modifies the bond posting requirements for nonparticipating manufacturers.

  • NRS 370.257

    The records and files of the Department concerning the administration and collection of any tax, fee, assessment or other amount required by law to be collected are not confidential and privileged in the following cases: (k) Disclosure of information pursuant to subsection 2 of NRS 370.257.

    This addition clarifies the circumstances under which certain information regarding cigarette sales is not considered confidential.

  • NRS 370.682

    The bond must be posted not less than 10 days before the beginning of each calendar quarter as a condition of the nonparticipating manufacturer and its brand families being included in the directory for that quarter. The amount of the bond must be the greater of $50,000 or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the immediately preceding 12 calendar quarters. → The bond must be posted not less than 10 days before the beginning of each calendar quarter as a condition of the nonparticipating manufacturer and its brand families being included in the directory for that quarter. The amount of the bond must be the greater of $100,000 or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the immediately preceding 12 calendar quarters.

    This change increases the minimum bond requirement from $50,000 to $100,000 for nonparticipating manufacturers.

  • NRS 370.698

    A nonparticipating manufacturer and its brand families may be denied listing in the directory or removed from the directory if, in any year, the total nationwide reported sales of cigarettes of the nonparticipating manufacturer are less than the amount of cigarette sales reported by the nonparticipating manufacturer or its importers on certain national, interstate or intrastate reports.

    This adds new criteria for denying or removing a nonparticipating manufacturer from the directory based on their reported cigarette sales.

  • A manufacturer or importer is jointly and severally liable for the reports required by section 3.

    This introduces joint liability for manufacturers and importers concerning the required sales reports.

  • Requires submission of certain monthly reports relating to the sale, transfer, shipment or delivery in or into this State of cigarettes, roll-your-own tobacco and smokeless tobacco.

    This mandates new monthly reporting requirements for sellers and shippers of tobacco products.

Action History

  1. Approved by the Governor. Chapter 183.

  2. Enrolled and delivered to Governor.

  3. In Assembly. To enrollment.

  4. Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.

  5. Read second time.

  6. Placed on Second Reading File.

  7. From committee: Do pass.

  8. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

  9. In Senate.

  10. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To Senate.

  11. From printer. To engrossment. Engrossed. First reprint .

  12. Read second time. Amended. (Amend. No. 162.) To printer.

  13. Placed on Second Reading File.

  14. From committee: Amend, and do pass as amended.

  15. Read first time. To committee.

  16. From printer.

  17. Prefiled. Referred to Committee on Taxation. To printer.

Sponsors

  • Taxation · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

  • Taxation

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

Show all 66 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors AB 62?
AB 62 is sponsored by Taxation.
What is the current status of AB 62?
This bill has been enacted into law. Introduced November 17, 2016. Enacted.
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