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[Rev. 6/8/2018 3:32:43 PM--2017]
[NAC-372A Revised Date: 9-14]
CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES
GENERAL PROVISIONS
372A.010 Effect of criminal proceeding on collection of tax.
372A.020 Use of revenue stamps.
EXCISE TAX ON MEDICAL MARIJUANA
372A.100 Definitions.
372A.110 “Excise tax on medical marijuana” defined.
372A.120 “Medical marijuana” defined.
372A.130 “Seller” defined.
372A.140 “Taxpayer” defined.
372A.150 “Sales price” interpreted.
372A.160 Payment of tax; monthly return.
372A.170 Maintenance and inspection of records.
372A.180 Overpayment: Claim for refund or credit.
GENERAL PROVISIONS
NAC 372A.010 Effect of criminal proceeding on collection of tax. (NRS 372A.050)
1. An action brought to recover any tax, fee or civil penalty imposed pursuant to chapter 372A of NRS is not barred by a prior acquittal of the defendant in a criminal action arising out of the same transaction or occurrence.
2. The Department may postpone an administrative hearing contesting the assessment of a tax, fee or civil penalty imposed pursuant to chapter 372A of NRS if a criminal prosecution of the defendant arising out of the same transaction or occurrence is pending.
3. In a civil proceeding brought pursuant to chapter 372A of NRS, the doctrine of collateral estoppel may bar the relitigation of an issue determined in a previous criminal proceeding in which the party sought to be estopped had a full and fair opportunity to litigate that issue.
(Added to NAC by Dep’t of Taxation, eff. 6-20-90)
NAC 372A.020 Use of revenue stamps. (NRS 372A.050)
1. Each dealer in controlled substances who purchases revenue stamps from the Department pursuant to NRS 372A.090 shall affix the stamps to each package, packet or container of a controlled substance he or she sells.
2. This section does not apply to any sale that is subject to an excise tax imposed by NRS 372A.075.
(Added to NAC by Dep’t of Taxation, eff. 9-19-90; A by Tax Comm’n by R073-13, 6-23-2014)
EXCISE TAX ON MEDICAL MARIJUANA
NAC 372A.100 Definitions. (NRS 360.090, 372A.050, 372A.075) As used in NAC 372A.100 to 372A.180, inclusive, unless the context otherwise requires, the words and terms defined in NAC 372A.110 to 372A.140, inclusive, have the meanings ascribed to them in those sections.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.110 “Excise tax on medical marijuana” defined. (NRS 360.090, 372A.050, 372A.075) “Excise tax on medical marijuana” means any of the excise taxes imposed by NRS 372A.075.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.120 “Medical marijuana” defined. (NRS 360.090, 372A.050, 372A.075) “Medical marijuana” means marijuana, edible marijuana products and marijuana-infused products sold for a medical use as authorized by chapter 453A of NRS.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.130 “Seller” defined. (NRS 360.090, 372A.050, 372A.075) “Seller” means a taxpayer who makes any sale of medical marijuana.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.140 “Taxpayer” defined. (NRS 360.090, 372A.050, 372A.075) “Taxpayer” means a:
1. Cultivation facility;
2. Facility for the production of edible marijuana products or marijuana-infused products; or
3. Medical marijuana dispensary.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.150 “Sales price” interpreted. (NRS 360.090, 372A.050, 372A.075)
1. For the purposes of NRS 372A.075, the Nevada Tax Commission will interpret the term “sales price” to mean the total amount for which medical marijuana is sold, valued in money, whether received in money or otherwise, without any deduction for:
(a) The cost to the seller for the medical marijuana sold;
(b) The cost of materials used, the cost of labor or services, interest, losses, costs of transportation to the seller or any other expenses of the seller;
(c) Any amount for which credit is given to the purchaser by the seller;
(d) Any charges by the seller for any services necessary to complete the sale; or
(e) Except as otherwise provided in this subsection, any tax imposed upon the seller or the seller’s predecessors in the supply chain.
Ê The term does not include the amount of the seller’s obligation for the excise tax on medical marijuana.
2. For the purposes of this section, the legal incidence of the excise tax on medical marijuana is deemed to be on the seller regardless of whether the seller passes the cost of the tax on to the purchaser.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.160 Payment of tax; monthly return. (NRS 360.090, 372A.050, 372A.075) Each taxpayer shall, on or before the last day of the month immediately following each month for which the taxpayer is subject to the imposition of the excise tax on medical marijuana, file with the Department a return on a form prescribed by the Department and remit to the Department any tax due for the month covered by the return. Each taxpayer shall file a return even if the taxpayer has no liability for the tax.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.170 Maintenance and inspection of records. (NRS 360.090, 372A.050, 372A.075) Each taxpayer shall:
1. Keep such records as are necessary to determine the amount of the liability of the taxpayer for the excise tax on medical marijuana;
2. Preserve those records for not less than 4 years or until any proceedings pursuant to NRS 360.300 to 360.400, inclusive, are finally determined, whichever is longer; and
3. Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
NAC 372A.180 Overpayment: Claim for refund or credit. (NRS 360.090, 372A.050, 372A.075) A taxpayer who believes that it has made an overpayment of the excise tax on medical marijuana may file with the Department a claim for a refund or credit of the amount of the alleged overpayment. The claim must be filed as prescribed by NRS 363B.150 for claims filed pursuant to chapter 363B of NRS. The Department shall process and administer the claim as prescribed by NRS 363B.140 to 363B.230, inclusive, for claims filed pursuant to chapter 363B of NRS.
(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)
