The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if: 1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501; 2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and 3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department. (Added to NRS by 1991, 655; A 2015, 2499)
Nevada Legal Code