Nevada Code § 370.0751

Imposition of excise tax on cigarettes by governing body of Indian reservation or colony
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1. The governing body of an Indian
reservation or Indian colony may impose an excise tax on any cigarettes sold on
the reservation or colony.
2. If an excise tax is imposed, the
governing body may establish procedures for collecting the excise tax from any
cigarette dealer authorized to do business on the reservation or colony.

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