Usa Nevada

USA Statutes : nevada
 As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 372A.020
, 372A.030 and 372A.040 have the meanings ascribed to them in those

      (Added to NRS by 1987, 1737)
substance” includes:

      1.  A drug, substance or immediate precursor listed in schedules I
to V, inclusive, of the regulations adopted by the State Board of
Pharmacy; and

      2.  A substance which:

      (a) Was manufactured by a person who at the time was not currently
registered with the Secretary of Health and Human Services; and

      (b) Is an imitation of or intended for use as a substitute for a
substance described in subsection 1.

      (Added to NRS by 1987, 1737)
 “Marijuana” has the meaning
ascribed to it in NRS 453.096 .

      (Added to NRS by 1987, 1737)
 “Sell” includes 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, obtained directly
or indirectly.

      (Added to NRS by 1987, 1737)
 The Department
shall adopt all necessary regulations to carry out the provisions of this

      (Added to NRS by 1987, 1737)

      1.  This chapter does not apply to any person who is registered or
exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in
possession of a controlled substance.

      2.  Compliance with this chapter does not immunize a person from
criminal prosecution for the violation of any other provision of law.

      (Added to NRS by 1987, 1737)

      1.  A person shall not sell, offer to sell or possess with the
intent to sell a controlled substance unless he 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 marijuana, or portion thereof, of $100;

             (2) Each gram of any other controlled substance, or portion
thereof, of $1,000; and

             (3) 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 subparagraphs
(1) and (2) 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 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.

      (Added to NRS by 1987, 1738; A 1989, 814)

      1.  All information which is submitted to the Department by or on
behalf of a dealer in controlled substances pursuant to this chapter and
all records of the Department which contain the name, address or any
other identifying information concerning a dealer are confidential.

      2.  No criminal prosecution may be initiated on the basis of:

      (a) Information which was submitted to the Department; or

      (b) Evidence derived from information submitted to the Department,
pursuant to this chapter or any regulation adopted pursuant thereto.

      3.  No information described in paragraph (a) or (b) of subsection
2 is admissible in a criminal prosecution, unless the prosecution shows
that the information:

      (a) Was independently discovered; or

      (b) Inevitably would have been discovered based on independent

      4.  This section does not prohibit the Department from publishing
statistics that do not disclose the identity of a dealer or the contents
of a particular return or report submitted to the Department by a dealer.

      5.  Any person who releases or reveals confidential information in
violation of this section is guilty of a gross misdemeanor.

      (Added to NRS by 1987, 1738)

      1.  The Department shall:

      (a) Design suitable stamps for the purpose of this chapter.

      (b) Have as many stamps printed as may be required.

      (c) Sell the stamps to dealers in controlled substances who are

      2.  The stamps must be serially numbered and the Department shall
maintain a record of the number of each stamp with the name of the dealer
to whom it was sold.

      (Added to NRS by 1987, 1738)

 Upon the written authorization of the State Board of Examiners, any
spoiled or unusable stamps in the possession of the Department may be
destroyed. The written authorization of the State Board of Examiners must
set forth the number, denomination and face value of the stamps.

      (Added to NRS by 1987, 1739)

      1.  All taxes and fees collected by the Department pursuant to this
chapter, after deducting the actual cost of producing the stamps and
administering this chapter, must be deposited with the State Treasurer
for credit to the State General Fund and accounted for separately.

      2.  The Governor or his designee shall administer the money
credited to the State General Fund pursuant to subsection 1. The money
may be expended only for grants to county and city law enforcement
agencies for the enforcement of chapter 453
of NRS.

      3.  Any civil penalty collected by a district attorney pursuant to
NRS 372A.070 must be deposited in the
county treasury for the purposes of law enforcement and conducting
criminal prosecutions.

      (Added to NRS by 1987, 1739; A 1989, 814)

      1.  The Department shall immediately deliver any controlled
substances which come into its possession in the course of administering
this chapter, with a full accounting to the Investigation Division of the
Department of Public Safety.

      2.  The Investigation Division of the Department of Public Safety
and every other law enforcement agency shall notify the Department of
each person it discovers having possession of a controlled substance and
the serial number of any stamps affixed.

      (Added to NRS by 1987, 1739; A 2001, 2601 )
 No person may bring suit to enjoin the
assessment or collection of any taxes, interest or civil penalties
imposed by this chapter.

      (Added to NRS by 1987, 1739)

USA Statutes : nevada