Nevada Revised Statutes Section 370.415 - Revenue and Taxation

Seizure, transmission and disposal of contraband cigarettes by peace officers.

1. The Department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any contraband cigarettes found or located in the State of Nevada.

2. A sheriff or other peace officer who seizes cigarettes pursuant to this section shall provide written notification of the seizure to the Department not later than 5 working days after the seizure. The notification must include the reason for the seizure.

3. After consultation with the Department, the sheriff or other peace officer shall transmit the cigarettes to the Department if:

(a) The cigarettes, except for revenue stamps or metered machine impressions being properly affixed as required by this chapter, comply with all state and federal statutes and regulations; and

(b) The Department approves the transmission of the cigarettes.

4. Upon receipt of the cigarettes, the Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270.

5. If the sheriff or other peace officer does not transmit the cigarettes to the Department, he shall destroy the cigarettes.

Last modified: February 27, 2006