Nevada Assembly Bill AB455

Nevada 2023 Regular Session

• Introduced: 3/27/23
• Refer: 3/27/23
• Report Pass: 4/19/23
• Engrossed: 4/24/23
• Refer: 4/24/23
• Report Pass: 5/19/23
• Enrolled: 5/26/23
• Chaptered: 5/30/23
• Passed: 5/30/23

Caption

Authorizes the imposition of a civil penalty by the Department of Taxation for certain violations relating to contraband tobacco products. (BDR 32-1068)

Impact

One of the bill's key impacts is its reinforcement of state laws regulating the sale and possession of contraband tobacco products. By imposing civil penalties, AB455 seeks to hold offenders accountable and ensure a more robust enforcement mechanism. The penalties collected will be allocated to a separate account within the State General Fund specifically dedicated to tobacco enforcement, thus providing the Department of Taxation with necessary resources to effectively carry out its oversight obligations.

Summary

Assembly Bill No. 455 aims to strengthen the state’s tobacco enforcement by authorizing the Nevada Department of Taxation to impose civil penalties for violations relating to contraband tobacco products. The bill amends existing statutes to create a framework that allows for the imposition of fines up to $10,000 for entities involved in handling counterfeit tobacco stamps or products that are not compliant with state and federal regulations. This new structure is intended to deter illegal activities surrounding tobacco distribution within the state.

Contention

Notable points of contention surrounding AB455 include concerns from various stakeholders about the potential implications for legitimate tobacco businesses. Critics argue that the imposition of high penalties could unintentionally impact legal vendors who may inadvertently violate complex regulations. Furthermore, there are discussions about the adequacy of existing laws and whether harsher penalties truly address the root causes of contraband tobacco issues, with some stakeholders advocating instead for better educational outreach and compliance assistance.