Nevada Code § 370.0315

Manufacturer defined
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1. Manufacturer means any person who:
(a) Manufactures, fabricates, assembles,
processes or labels a finished cigarette;
(b) Imports, whether directly or indirectly, a
finished cigarette into the United States for sale or distribution in this
State; or
(c) Owns, maintains, operates or permits any
other person to operate a cigarette rolling machine for the purpose of producing,
filling, rolling, dispensing or otherwise manufacturing cigarettes.
2. The term does not include a natural
person who uses a handheld or manually operated machine or device to produce
cigarettes using roll-your-own tobacco if the cigarettes produced are for
personal consumption and not for sale, resale or any other profit-making
endeavor.

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