1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she 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 a controlled substance, or portion thereof, of $1,000; and
(2) 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 subparagraph (1) 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 or her 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.
7. As used in this section:
(a) “Cannabis product” has the meaning ascribed to it in NRS 678A.120.
(b) “Controlled substance” does not include cannabis or cannabis products.
(Added to NRS by 1987, 1738; A 1989, 814; 2013, 3727; 2019, 3871, effective July 1, 2020)
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