REQUIRES TWO-THIRDS MAJORITY VOTE (§ 6) EXEMPT (Reprinted with amendments adopted on April 21, 2025) FIRST REPRINT S.B. 435 - *SB435_R1* SENATE BILL NO. 435–SENATORS CANNIZZARO; SCHEIBLE AND STONE MARCH 24, 2025 ____________ JOINT SPONSORS: ASSEMBLYMEMBERS YEAGER, JAUREGUI AND HARDY ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions relating to nicotine products. (BDR 32-989) FISCAL NOTE: Effect on Local Government: Increases or Newly Provides for Term of Imprisonment in County or City Jail or Detention Facility. Effect on the State: Yes. ~ EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. AN ACT relating to nicotine products; defining certain terms relating to vapor products containing nicotine; requiring a manufacturer of a vapor product that is sold for retail sale in this State or to a consumer in this State to execute and deliver certain information to the Attorney General; requiring the Department of Taxation to create, maintain and make available a directory of manufacturers of vapor products and all vapor products; prohibiting a manufacturer of a vapor product from offering for sale or selling a vapor product that is not included in the directory; requiring the Department to prepare and submit to the Legislature an annual report regarding the directory; providing for the seizure of certain products containing nicotine under certain circumstances; making it unlawful to sell, give, deliver or furnish a product that contains a nicotine analogue; authorizing the sharing of certain information with federal, state, or local agencies for purposes of enforcement of certain provisions relating to products containing nicotine; providing penalties; and providing other matters properly relating thereto. – 2 – - *SB435_R1* Legislative Counsel’s Digest: Existing law requires the Department of Taxation to regulate and collect a tax 1 on cigarettes and other tobacco products and distinguishes alternative nicotine 2 products and vapor products from other tobacco products for such purposes. 3 (Chapter 370 of NRS) Existing law also requires: (1) manufacturers of tobacco 4 products whose cigarettes are sold in this State to execute and deliver a certification 5 to the Attorney General; and (2) the Department to create and maintain a directory 6 of all manufacturers that have executed and delivered such certifications. (NRS 7 370.665, 370.675) 8 Section 6 of this bill similarly requires manufacturers of vapor products to 9 execute and deliver a certification to the Attorney General. Section 7 of this bill 10 requires such a manufacturer to notify the Attorney General not later than 30 days 11 after any material change to the certification. Section 8 of this bill requires the 12 Department to create and maintain a directory of all manufacturers of vapor 13 products that have executed and delivered a certification indicating compliance 14 with federal marketing authorization requirements. Section 9 of this bill requires 15 the Department to provide a manufacturer of vapor products notice and an 16 opportunity to cure any violation or deficiency before removing the manufacturer 17 or any vapor products from the directory. Section 9 prohibits a wholesale dealer 18 from purchasing vapor products that have been removed from the directory and 19 requires a retail dealer or wholesale dealer who receives notice of the removal of a 20 product or manufacturer from the directory to take certain actions. Section 10 of 21 this bill prohibits vapor products that are not included in the directory, on or after 22 the date the Department first makes the directory available for public inspection, 23 from being sold in this State or to a consumer in this State. Sections 11 and 12 of 24 this bill require nonresident and foreign manufacturers of vapor products to appoint 25 an agent in this State for service of process and to submit a bond payable to the 26 State, respectively. 27 Section 13 of this bill provides for annual unannounced compliance checks on 28 each retailer, distributor and wholesaler that sells or distributes vapor products in 29 this State. Section 14 of this bill provides civil penalties for selling or offering for 30 sale any vapor product not included in the directory. Section 15 of this bill requires 31 the Department to prepare and submit to the Legislature an annual report regarding 32 the directory and section 16 of this bill requires the Department to adopt 33 regulations to carry out the provisions of sections 2-16 of this bill. 34 Sections 3, 4 and 5 define certain terms for purposes of implementing the 35 provisions of this bill, including “vapor product,” which is defined for such 36 purposes to mean any noncombustible product containing nicotine. 37 Section 17 of this bill authorizes the seizure of any cigarette, product 38 containing, made or derived from tobacco, vapor product, alternative nicotine 39 product or product containing, made or derived from nicotine sold by a person 40 without a license. Section 18 of this bill prohibits a person from selling, giving, 41 delivering or furnishing to a person a nicotine analogue and defines the term 42 “nicotine analogue” for such purposes. Section 20 of this bill authorizes the 43 Department to share information obtained in investigations with federal, state or 44 local agencies for purposes of enforcement of corresponding laws of other states. 45 Section 21 of this bill exempts certain information provided in a certification 46 executed and delivered pursuant to section 6 from the requirement that public 47 records and public books be open to inspection. 48 – 3 – - *SB435_R1* THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Chapter 370 of NRS is hereby amended by adding 1 thereto the provisions set forth as sections 2 to 18, inclusive, of this 2 act. 3 Sec. 2. As used in sections 2 to 16, inclusive, of this act, 4 unless the context otherwise requires, the words and terms defined 5 in sections 3, 4 and 5 of this act have the meanings ascribed to 6 them in those sections. 7 Sec. 3. “Directory” means the directory created and 8 maintained pursuant to section 8 of this act. 9 Sec. 4. “Timely filed premarket tobacco product application” 10 means an application filed pursuant to 21 U.S.C. § 387j for a 11 vapor product containing nicotine derived from tobacco marketed 12 in the United States as of August 8, 2016, that was submitted to the 13 United States Food and Drug Administration on or before 14 September 9, 2020, and accepted for filing. 15 Sec. 5. “Vapor product”: 16 1. Means any noncombustible product containing nicotine 17 that employs a heating element, power source, electronic circuit or 18 other electronic, chemical or mechanical means, regardless of the 19 shape or size thereof, that can be used to produce vapor from 20 nicotine or any other substance in a solution or other form, the 21 use or inhalation of which simulates smoking. 22 2. Includes, without limitation: 23 (a) An electronic cigarette, cigar, cigarillo, pipe, hookah or 24 vape pen, or a similar product or device; and 25 (b) The components of such a product or device, whether or 26 not sold separately, including, without limitation, a vapor 27 cartridge or other container of nicotine or any other substance in 28 a solution or other form that is intended to be used with or in an 29 electronic cigarette, cigar, cigarillo, pipe, hookah or vape pen, or a 30 similar product or device, atomizer, cartomizer, digital display, 31 clearomizer, tank system, flavor, programmable software or other 32 similar product or device. As used in this paragraph, “component” 33 means a product intended primarily or exclusively to be used with 34 or in an electronic cigarette, cigar, cigarillo, pipe, hookah or vape 35 pen, or a similar product or device. 36 3. Does not include any product: 37 (a) Regulated by the United States Food and Drug 38 Administration pursuant to subchapter V of the Federal Food, 39 Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq. 40 (b) Subject to the excise tax on cannabis or cannabis products 41 pursuant to NRS 372A.200 to 372A.380, inclusive. 42 – 4 – - *SB435_R1* (c) Purchased by a person who holds a current, valid medical 1 cannabis establishment license pursuant to chapter 678B of NRS. 2 Sec. 6. 1. A manufacturer of a vapor product that is sold 3 for retail sale in this State or to a consumer in this State, whether 4 directly or through an importer, wholesaler, distributor, retailer or 5 similar intermediary or intermediaries shall, not later than 6 August 1, 2026, and each year thereafter, execute and deliver to 7 the Attorney General, on a form and in a manner prescribed by 8 the Attorney General, a certification under penalty of perjury 9 affirming that the manufacturer is compliant with the provisions 10 of sections 2 to 16, inclusive, of this act and has done either of the 11 following for each vapor product to be sold at retail in this State or 12 to a consumer in this State: 13 (a) Received a marketing granted order for the vapor product 14 from the United States Food and Drug Administration pursuant to 15 21 U.S.C. § 387j; or 16 (b) Submitted a timely filed premarket tobacco product 17 application for the vapor product to the United States Food and 18 Drug Administration pursuant to 21 U.S.C. § 387j and either: 19 (1) The application remains under review by the United 20 States Food and Drug Administration; or 21 (2) The United States Food and Drug Administration has 22 issued a marketing denial order for the vapor product, but: 23 (I) The manufacturer of the vapor product has appealed 24 the marketing denial order to the United States Food and Drug 25 Administration or has filed suit in federal court to challenge the 26 marketing denial order and the appeal or suit is still pending; or 27 (II) The United States Food and Drug Administration or 28 a federal court has issued a stay order or injunction suspending 29 the marking denial order pending an appeal by the manufacturer 30 of the vapor product. 31 2. The certification executed and delivered pursuant to 32 subsection 1 must: 33 (a) Separately list each brand name, product name, category 34 (e.g., disposable vapor product, power unit, device, e-liquid 35 cartridge, e-liquid pod, etc.) and flavor for each vapor product that 36 is sold in this State. 37 (b) Be accompanied by: 38 (1) A copy of: 39 (I) The cover page of the marketing granted order 40 issued by the United States Food and Drug Administration 41 pursuant to 21 U.S.C. § 387j; 42 (II) The cover page of the timely filed premarket tobacco 43 product application and the acceptance letter issued by the United 44 – 5 – - *SB435_R1* States Food and Drug Administration pursuant to 21 U.S.C. 1 § 387j for the application; 2 (III) A document issued by United States Food and 3 Drug Administration or by a court confirming that the premarket 4 tobacco product application has received a marketing denial order 5 which has been suspended by the issuance of a stay order or 6 injunction by United States Food and Drug Administration or a 7 federal court pending an appeal by the manufacturer; 8 (IV) A document issued by the United States Food and 9 Drug Administration demonstrating that the vapor product is 10 temporarily exempt from any requirement for a premarket tobacco 11 product application; or 12 (V) The cover page of the marketing denial order and 13 evidence that the manufacturer has appealed the order or filed suit 14 in federal court to challenge the marketing denial order and that 15 the appeal or suit is still pending; and 16 (2) A payment of an initial fee of $2,000 for each type of 17 vapor product and an annual renewal fee of $1,200. 18 3. The information submitted by the manufacturer pursuant 19 to subparagraph (1) of paragraph (b) of subsection 2 is 20 confidential and not a public book or record within the meaning 21 of NRS 239.010 and the manufacturer may redact such 22 confidential information. 23 4. The Attorney General shall deposit the money received 24 from fees pursuant to subsection 2 in a separate account in the 25 State General Fund. The money in the account must be 26 administered by the Attorney General and used to pay the costs, 27 including, without limitation, personnel costs of: 28 (a) The Attorney General to process certifications pursuant to 29 this section; and 30 (b) The Department to operate and maintain the directory 31 pursuant to section 8 of this act. 32 Sec. 7. A manufacturer of a vapor product required to 33 execute and deliver a certification pursuant to section 6 of this act 34 shall notify the Attorney General not later than 30 days after any 35 material change to the certification, including, without limitation, 36 the issuance of: 37 1. A marketing granted order pursuant to 21 U.S.C. § 387j; 38 2. A marketing denial order pursuant to 21 U.S.C. § 387j; 39 3. An order by the United States Food and Drug 40 Administration requiring the manufacturer to remove the vapor 41 product from the market temporarily or permanently; 42 4. Notice of an order or action by the United States Food and 43 Drug Administration or any court that affects the ability of the 44 – 6 – - *SB435_R1* vapor product to be introduced or delivered into interstate 1 commerce for commercial distribution in the United States; or 2 5. Notice of any action by the United State Food and Drug 3 Administration which results in the vapor product no longer being 4 exempt from the requirement for a premarket tobacco product 5 application. 6 Sec. 8. 1. On or before October 1, 2026, the Department 7 shall create, maintain and make publicly available on the Internet 8 website of the Department a directory that lists all manufacturers 9 of vapor products and all vapor products, including brand names, 10 product names, categories (e.g., disposable vapor product, e-liquid, 11 e-liquid cartridge, e-liquid pod, power unit, etc.) and flavors for 12 which certifications have been executed and delivered in 13 compliance with section 6 of this act to the Attorney General. 14 2. The Department shall: 15 (a) Update the directory described in subsection 1 as necessary 16 to ensure the accuracy of the directory; and 17 (b) Establish a process to provide licensed retailers, 18 distributors and other relevant parties notice of the initial 19 publication of the directory and any changes made to the directory 20 in the immediately preceding month. 21 Sec. 9. 1. A manufacturer of vapor products or a vapor 22 product, including, without limitation, a brand name, product 23 name, category or flavor, may be denied listing or removed from 24 the directory by the Department if the Department determines that 25 any of the following apply: 26 (a) The manufacturer failed to provide a complete and 27 accurate certification pursuant to section 6 of this act; 28 (b) The manufacturer executed and delivered a certification 29 that does not comply with the requirements of section 6 of this act; 30 (c) The manufacturer failed to include payment of the fee 31 required by section 6 of this act; 32 (d) The manufacturer sold vapor products in this State during 33 a period when either the manufacturer or the vapor product sold 34 was not certified and listed in the directory; 35 (e) The information provided by the manufacturer pursuant to 36 section 6 of this act is determined by the Department to contain 37 false information, material misrepresentations or omissions; 38 (f) The manufacturer was convicted of a crime, in this State or 39 any other state, relating to the manufacture, sale or distribution of 40 vapor products; and 41 (g) The manufacturer failed to report to the Department: 42 (1) That the manufacturer was convicted of a crime, in this 43 State or any other state, relating to the manufacture, sale or 44 distribution of vapor products; or 45 – 7 – - *SB435_R1* (2) The existence or result of any investigation of the 1 manufacturer, in this State or any other state, for the commission 2 of a crime relating to the manufacture, sale or distribution of 3 vapor products or for any act or omission that would be grounds 4 for the removal of the manufacturer from the directory had the act 5 or omission occurred in this State. 6 2. Any determination of the Department not to include in or 7 to remove from the directory a manufacturer or vapor product is a 8 final decision for the purposes of judicial review. 9 3. The Department shall notify each wholesale dealer and 10 retail dealer of vapor products when any changes are made to the 11 directory, including, without limitation, when a manufacturer or 12 vapor product, including, without limitation, a brand name, 13 product name, category or flavor, is added to or removed from the 14 directory. The Department shall provide the notice by electronic 15 mail sent to the electronic mail address of each wholesale dealer 16 or retail dealer that is on file with the Department. 17 4. Before removing a manufacturer or vapor product from 18 the directory, the Department shall notify the manufacturer that 19 the manufacturer or vapor product will be removed from the 20 directory and the reason for the removal. A manufacturer of vapor 21 products shall have 15 days from the date of service of the notice 22 provided pursuant to this subsection to cure any violation or 23 deficiency or otherwise establish that the manufacturer or vapor 24 products should be included in the directory. Unless the 25 Department determines that the violation or deficiency has been 26 cured, the manufacturer or vapor product will be removed from 27 the directory. 28 5. A retail dealer of vapor products may, not later than 60 29 days after receiving notice pursuant to subsection 3 that a 30 manufacturer of vapor products or any vapor product, including 31 any brand name, product name, category or flavor, has been 32 removed from the directory, sell any vapor products in its 33 possession to which the notice pertains or which are from the 34 manufacturer to which the notice pertains. The retail dealer shall, 35 at the expiration of the 60-day period, turn over possession of any 36 unsold vapor products to the Department for disposal. 37 6. A wholesale dealer of vapor products shall not purchase 38 for resale vapor products which have been removed from the 39 directory or vapor products that are from a manufacturer who has 40 been removed from the directory, or for which the wholesale 41 dealer has received a notice of removal pursuant to subsection 3, 42 until the manufacturer or vapor products are re-entered into the 43 directory by the Department. 44 – 8 – - *SB435_R1* 7. A wholesale dealer of vapor products who receives a notice 1 pursuant to subsection 3 that a manufacturer or vapor product has 2 been removed from the directory shall, not later than 20 days after 3 receiving the notice, identify and set aside any vapor products to 4 which the notice pertains or which are from the manufacturer to 5 which the notice pertains for sale or distribution outside of the 6 borders of this State and keep a record of the destination state for 7 such vapor products, or return any such vapor products to the 8 manufacturer or wholesale dealer. 9 8. Not less than 30 days following removal from the directory, 10 the vapor products of a manufacturer identified in the notice of 11 removal and intended for sale in this State are subject to seizure 12 from distributors and retailers, forfeiture from distributors and 13 retailers, destruction or disposal and such products must not be 14 purchased or sold for retail sale in this State or to a consumer in 15 this State. The cost of any seizure, forfeiture, destruction or 16 disposal must be borne by the person from whom the vapor 17 products are confiscated. 18 9. The Department, its agents, sheriffs within their respective 19 counties and all other peace officers of the State of Nevada may 20 seize any vapor product offered for sale which is not listed in the 21 directory or any vapor product found to be sold, offered for sale or 22 in the possession of any manufacturer, wholesale dealer or retail 23 dealer more than 60 days after receipt of the notice pursuant to 24 subsection 3. A sheriff or other peace officer who seizes vapor 25 products pursuant to this subsection shall provide written 26 notification of the seizure to the Department not later than 5 27 working days after the seizure. The notification must include the 28 reason for the seizure. After consultation with the Department, the 29 sheriff or other peace officer may transmit the vapor products to 30 the Department for destruction or disposal if the Department 31 approves the transmission. The sheriff or other peace officer who 32 seizes any vapor product may, if he or she does not transmit the 33 vapor products to the Department, destroy the vapor products. 34 Sec. 10. 1. Beginning on January 1, 2027, or on the date 35 that the Department first makes the directory available for public 36 inspection on the Internet website of the Department, whichever is 37 later, vapor products that are not included in the directory may not 38 be sold for retail sale in this State or to a consumer in this State, 39 either directly or through an importer, distributor, wholesaler, 40 retailer or similar intermediary or intermediaries. 41 2. Each retailer shall have 60 days after the date that the 42 Department first makes the directory available for inspection on 43 the Internet website of the Department to sell vapor products that 44 were in the inventory of the retailer, and not included in the 45 – 9 – - *SB435_R1* directory, or to remove such vapor products from the inventory of 1 the retailer. 2 3. Each distributor or wholesaler shall have 60 days from the 3 date that the Department first makes the directory available for 4 inspection on the Internet website of the Department to remove 5 those vapor products intended for sale in this State or to a 6 consumer in this State from the inventory of the retailer. 7 4. Not less than 60 days following publication of the 8 directory, vapor products not listed in the directory and intended 9 for sale in this State or to a consumer in this State are subject to 10 seizure, forfeiture and destruction or disposal. Such vapor 11 products may not be purchased or sold for retail sale in this State 12 or to a consumer in this State except as otherwise provided in this 13 section or section 9 of this act. The cost of any seizure, forfeiture 14 and destruction or disposal must be borne by the person from 15 whom the vapor products are confiscated. 16 Sec. 11. 1. Any nonresident or foreign manufacturer of 17 vapor products that has not registered to do business in this State, 18 as a condition precedent to having its name or its vapor products 19 listed and retained in the directory, shall appoint and continually 20 engage without interruption the services of an agent in this State 21 to act as its agent for the service of process on whom all process, 22 in any action or proceeding against it concerning or arising out of 23 the enforcement of sections 2 to 16, inclusive, of this act, may be 24 served in any manner authorized by law. 25 2. Service upon an agent pursuant to this section constitutes 26 legal and valid service of process on the manufacturer. The 27 manufacturer shall provide the name, address, phone number and 28 proof of the appointment and availability of such agent to, and to 29 the satisfaction of, the Attorney General. 30 3. The manufacturer shall provide notice to the Attorney 31 General at least 30 calendar days before the termination of the 32 authority of an agent appointed pursuant to this section and shall 33 provide proof to the satisfaction of the Attorney General of the 34 appointment of a new agent not less than 5 calendar days before 35 the termination of the appointment of an existing agent. If an 36 agent terminates his or her appointment as an agent, the 37 manufacturer shall notify the Attorney General of that 38 termination at least 5 calendar days before the termination and 39 include with that notification proof to the satisfaction of the 40 Attorney General of the appointment of a new agent. 41 4. A manufacturer whose vapor products are sold in this 42 State or to a consumer in this State, without appointing or 43 designating an agent as required by this section, shall be deemed 44 to have appointed the Secretary of State as the agent and the 45 – 10 – - *SB435_R1* manufacturer may be proceeded against in courts of this State by 1 service of process upon the Secretary of State, except that the 2 appointment of the Secretary of State as the agent does not satisfy 3 the condition precedent to having the vapor products of the 4 manufacturer listed or retained in the directory. 5 Sec. 12. 1. Any nonresident or foreign manufacturer of 6 vapor products that has not registered to do business in this State 7 as a foreign corporation or business entity shall, as a condition 8 precedent to having its name or its vapor products listed and 9 retained in the directory, submit to the Attorney General a surety 10 bond or other cash security payable to the State of Nevada in the 11 amount of $25,000. The bond must be posted by a corporate surety 12 located within the United States. 13 2. The bond must be conditioned on the performance by the 14 manufacturer of all requirements and obligations imposed by 15 sections 2 to 16, inclusive, of this act. A surety on a 16 manufacturer’s bond is liable up to the amount of the bond, and 17 the State may execute on the surety bond, for the payment of fines 18 and penalties imposed on the manufacturer under section 14 of 19 this act and for the costs of seizure and destruction of vapor 20 products sold in violation of sections 2 to 16, inclusive, of this act. 21 If the State executes on the surety bond, it may require the 22 manufacturer to provide an additional bond as a condition 23 precedent for retaining the manufacturer or its vapor products in 24 the directory. 25 3. A surety on a bond furnished by a manufacturer as 26 provided in this section must be released and discharged from 27 liability to the State accruing on the bond 60 days after the date on 28 which the surety lodges with the Attorney General a written 29 request to be released and discharged. This provision does not 30 operate to relieve, release or discharge the surety from liability 31 already accrued or which accrues before the expiration of the 60-32 day period. The Attorney General shall, upon receiving any such 33 request, notify the manufacturer who furnished the bond. Unless 34 the manufacturer, on or before the expiration of the 60-day 35 period, files with the Attorney General a new bond, with the surety 36 approved by and acceptable to the Attorney General, the Attorney 37 General shall remove the manufacturer and its vapor products 38 from the directory. 39 Sec. 13. Each retailer, distributor and wholesaler that sells 40 or distributes vapor products in this State is subject to at least two 41 unannounced compliance checks annually for purposes of 42 enforcing the provisions of sections 2 to 16, inclusive, of this act. 43 Unannounced follow-up compliance checks of all noncompliant 44 retailers, distributors and wholesalers must be conducted not later 45 – 11 – - *SB435_R1* than 30 days after any violation of sections 2 to 16, inclusive, of 1 this act. The Department shall publish the results of all 2 compliance checks at least annually and shall make the results 3 available to the public on request. 4 Sec. 14. 1. In addition to any other penalty authorized by 5 law, the Attorney General may impose the following civil penalty 6 on a retailer, distributor, wholesaler or importer who sells or 7 offers for sale a vapor product for retail sale in this State or to a 8 consumer in this State that is not included in the directory: 9 (a) For a first violation, $2,500. 10 (b) For a second violation within a 12-month period, $5,000. 11 (c) For a third violation within a 12-month period, $7,500. 12 (d) For a fourth or subsequent violation within a 12-month 13 period, $10,000 and the Department may revoke any license of the 14 retailer, distributor, wholesaler or importer that is issued by the 15 Department pursuant to this chapter. 16 2. A manufacturer whose vapor products are not listed in the 17 directory and who causes the products that are not listed to be sold 18 for retail sale in this State, whether directly or indirectly through 19 an importer, distributor, wholesaler, retailer or similar 20 intermediary or intermediaries is subject to a civil penalty of 21 $10,000 for each individual vapor product offered for sale in 22 violation of this section. In addition, any manufacturer that falsely 23 represents any information required by a certification pursuant to 24 section 6 of this act is guilty of a misdemeanor for each false 25 representation. 26 3. In an action to enforce the provisions of sections 2 to 16, 27 inclusive, of this act, the State is entitled to recover costs, 28 including the costs of investigation, expert witness fees and 29 reasonable attorney’s fees. 30 4. A second or subsequent violation of this section constitutes 31 a deceptive trade practice for the purposes of NRS 598.0903 to 32 598.0999, inclusive. 33 5. All fees and penalties collected by the Attorney General 34 pursuant to this section and sections 2 to 16, inclusive, of this act, 35 must be used for the administration and enforcement of sections 2 36 to 16, inclusive, of this act, including, without limitation, 37 contracting with a facility that has been issued a permit to treat or 38 store vapor products. 39 Sec. 15. 1. On or before January 31 of each year, the 40 Department shall prepare and submit a report to the Director of 41 the Legislative Counsel Bureau for transmittal to the Legislature. 42 2. The report required pursuant to subsection 1 must include, 43 without limitation: 44 – 12 – - *SB435_R1* (a) An update on the status of the directory, including, without 1 limitation, a discussion of the date of initial publication, dates of 2 updated versions and issues the Department has encountered 3 relating to making updates to the directory; 4 (b) Any revenue and expenditures related to the administration 5 of sections 2 to 16, inclusive, of this act; 6 (c) Any enforcement activities undertaken pursuant to sections 7 2 to 16, inclusive, of this act; and 8 (d) A copy of the most recent version of the directory. 9 Sec. 16. The Department shall adopt regulations to carry out 10 the provisions of sections 2 to 16, inclusive, of this act. 11 Sec. 17. Any cigarette, product containing, made or derived 12 from tobacco, vapor product, alternative nicotine product or 13 product containing, made or derived from nicotine sold by a 14 person without a license required by this chapter is subject to 15 seizure. A sheriff or other peace officer shall provide written 16 notification of any such seizure to the Department not later than 5 17 working days after the seizure. The notification must include the 18 reason for the seizure. After consultation with the Department, the 19 sheriff or other peace officer may transmit the vapor products to 20 the Department for destruction or disposal if the Department 21 approves the transmission. The sheriff or other peace officer who 22 seizes any vapor product may, if he or she does not transmit the 23 vapor products to the Department, destroy the vapor products. 24 Sec. 18. 1. It is unlawful for any person to sell, give, deliver 25 or furnish to a person in this State a product that contains a 26 nicotine analogue. 27 2. A person who violates the provisions of this section is 28 guilty of a misdemeanor. 29 3. In addition to any criminal penalty imposed pursuant to 30 subsection 2, a person who violates the provisions of this section is 31 subject to: 32 (a) A civil penalty in an amount not to exceed $1,000 for each 33 violation; and 34 (b) For a second or subsequent violation, the suspension or 35 revocation of the license of the person by the Department of 36 Taxation, if the person is licensed pursuant to this chapter. 37 4. As used in this section, “nicotine analogue” means a 38 substance, the chemical structure of which is substantially similar 39 to the chemical structure of nicotine or which has, purports to 40 have or is represented to have an effect on the central nervous 41 system that is similar to or greater than the effect on the central 42 nervous system of nicotine. Factors relevant to determining 43 whether a substance is a nicotine analogue include, without 44 limitation, the marketing, advertising and labeling of the 45 – 13 – - *SB435_R1* substance, and whether the substance has been manufactured, 1 formulated, sold, distributed or marketed with the intent to avoid 2 the provisions of this chapter or other any applicable provision of 3 law. 4 Sec. 19. (Deleted by amendment.) 5 Sec. 20. NRS 370.593 is hereby amended to read as follows: 6 370.593 1. Except as otherwise provided in subsection 2, a 7 licensee shall retain for not less than 5 years all receipts, invoices, 8 records, inventory records and financial statements necessary to 9 substantiate information submitted by the licensee to the 10 Department in any report or return required pursuant to this chapter. 11 2. If a licensee fails to submit a return or report which is 12 required by this chapter, the licensee shall retain for not less than 8 13 years all receipts, invoices, records, inventory records and financial 14 statements necessary to substantiate any information which the 15 licensee was required to include in the report or return which the 16 licensee failed to submit. 17 3. Upon request, a licensee shall provide access to and permit 18 the Department to inspect, examine, photocopy and audit all 19 receipts, invoices, records, inventory records and financial 20 statements retained by the licensee pursuant to subsections 1 and 2 21 and all records and financial statements relating to the gross income 22 of the licensee. 23 4. Upon request, a licensee shall provide verification of his or 24 her gross income and any other matters affecting the enforcement of 25 the provisions of this chapter. 26 5. The Department may demand access to and inspect, 27 examine, photocopy and audit all receipts, invoices, records, 28 inventory records and financial statements of any affiliate of a 29 licensee who the Department knows or reasonably believes is 30 involved in the financing, operation or management of the licensee. 31 The inspection, examination, photocopying or audit may take place 32 on the premises of the affiliate or another location, as practicable. 33 6. The Executive Director or any person authorized in writing 34 by the Executive Director may issue a subpoena to compel the 35 attendance of witnesses at a hearing held by the Department or to 36 compel the production of records. 37 7. The Department may share information obtained pursuant 38 to this section with other federal, state or local agencies only for 39 purposes of enforcement of the corresponding laws of other states. 40 Sec. 21. NRS 239.010 is hereby amended to read as follows: 41 239.010 1. Except as otherwise provided in this section and 42 NRS 1.4683, 1.4687, 1A.110, 3.2203, 41.0397, 41.071, 49.095, 43 49.293, 62D.420, 62D.440, 62E.516, 62E.620, 62H.025, 62H.030, 44 62H.170, 62H.220, 62H.320, 75A.100, 75A.150, 76.160, 78.152, 45 – 14 – - *SB435_R1* 80.113, 81.850, 82.183, 86.246, 86.54615, 87.515, 87.5413, 1 87A.200, 87A.580, 87A.640, 88.3355, 88.5927, 88.6067, 88A.345, 2 88A.7345, 89.045, 89.251, 90.730, 91.160, 116.757, 116A.270, 3 116B.880, 118B.026, 119.260, 119.265, 119.267, 119.280, 4 119A.280, 119A.653, 119A.677, 119B.370, 119B.382, 120A.640, 5 120A.690, 125.130, 125B.140, 126.141, 126.161, 126.163, 126.730, 6 127.007, 127.057, 127.130, 127.140, 127.2817, 128.090, 130.312, 7 130.712, 136.050, 159.044, 159A.044, 164.041, 172.075, 172.245, 8 176.01334, 176.01385, 176.015, 176.0625, 176.09129, 176.156, 9 176A.630, 178.39801, 178.4715, 178.5691, 178.5717, 179.495, 10 179A.070, 179A.165, 179D.160, 180.600, 200.3771, 200.3772, 11 200.5095, 200.604, 202.3662, 205.4651, 209.392, 209.3923, 12 209.3925, 209.419, 209.429, 209.521, 211A.140, 213.010, 213.040, 13 213.095, 213.131, 217.105, 217.110, 217.464, 217.475, 218A.350, 14 218E.625, 218F.150, 218G.130, 218G.240, 218G.350, 218G.615, 15 224.240, 226.462, 226.796, 228.270, 228.450, 228.495, 228.570, 16 231.069, 231.1285, 231.1473, 232.1369, 233.190, 237.300, 17 239.0105, 239.0113, 239.014, 239B.026, 239B.030, 239B.040, 18 239B.050, 239C.140, 239C.210, 239C.230, 239C.250, 239C.270, 19 239C.420, 240.007, 241.020, 241.030, 241.039, 242.105, 244.264, 20 244.335, 247.540, 247.545, 247.550, 247.560, 250.087, 250.130, 21 250.140, 250.145, 250.150, 268.095, 268.0978, 268.490, 268.910, 22 269.174, 271A.105, 281.195, 281.805, 281A.350, 281A.680, 23 281A.685, 281A.750, 281A.755, 281A.780, 284.4068, 284.4086, 24 286.110, 286.118, 287.0438, 289.025, 289.080, 289.387, 289.830, 25 293.4855, 293.5002, 293.503, 293.504, 293.558, 293.5757, 293.870, 26 293.906, 293.908, 293.909, 293.910, 293B.135, 293D.510, 331.110, 27 332.061, 332.351, 333.333, 333.335, 338.070, 338.1379, 338.1593, 28 338.1725, 338.1727, 348.420, 349.597, 349.775, 353.205, 29 353A.049, 353A.085, 353A.100, 353C.240, 353D.250, 360.240, 30 360.247, 360.255, 360.755, 361.044, 361.2242, 361.610, 365.138, 31 366.160, 368A.180, 370.257, 370.327, 372A.080, 378.290, 378.300, 32 379.0075, 379.008, 379.1495, 385A.830, 385B.100, 387.626, 33 387.631, 388.1455, 388.259, 388.501, 388.503, 388.513, 388.750, 34 388A.247, 388A.249, 391.033, 391.035, 391.0365, 391.120, 35 391.925, 392.029, 392.147, 392.264, 392.271, 392.315, 392.317, 36 392.325, 392.327, 392.335, 392.850, 393.045, 394.167, 394.16975, 37 394.1698, 394.447, 394.460, 394.465, 396.1415, 396.1425, 396.143, 38 396.159, 396.3295, 396.405, 396.525, 396.535, 396.9685, 39 398A.115, 408.3885, 408.3886, 408.3888, 408.5484, 412.153, 40 414.280, 416.070, 422.2749, 422.305, 422A.342, 422A.350, 41 425.400, 427A.1236, 427A.872, 427A.940, 432.028, 432.205, 42 432B.175, 432B.280, 432B.290, 432B.4018, 432B.407, 432B.430, 43 432B.560, 432B.5902, 432C.140, 432C.150, 433.534, 433A.360, 44 439.4941, 439.4988, 439.5282, 439.840, 439.914, 439A.116, 45 – 15 – - *SB435_R1* 439A.124, 439B.420, 439B.754, 439B.760, 439B.845, 440.170, 1 441A.195, 441A.220, 441A.230, 442.330, 442.395, 442.735, 2 442.774, 445A.665, 445B.570, 445B.7773, 449.209, 449.245, 3 449.4315, 449A.112, 450.140, 450B.188, 450B.805, 453.164, 4 453.720, 458.055, 458.280, 459.050, 459.3866, 459.555, 459.7056, 5 459.846, 463.120, 463.15993, 463.240, 463.3403, 463.3407, 6 463.790, 467.1005, 480.535, 480.545, 480.935, 480.940, 481.063, 7 481.091, 481.093, 482.170, 482.368, 482.5536, 483.340, 483.363, 8 483.575, 483.659, 483.800, 484A.469, 484B.830, 484B.833, 9 484E.070, 485.316, 501.344, 503.452, 522.040, 534A.031, 561.285, 10 571.160, 584.655, 587.877, 598.0964, 598.098, 598A.110, 11 598A.420, 599B.090, 603.070, 603A.210, 604A.303, 604A.710, 12 604D.500, 604D.600, 612.265, 616B.012, 616B.015, 616B.315, 13 616B.350, 618.341, 618.425, 622.238, 622.310, 623.131, 623A.137, 14 624.110, 624.265, 624.327, 625.425, 625A.185, 628.418, 628B.230, 15 628B.760, 629.043, 629.047, 629.069, 630.133, 630.2671, 16 630.2672, 630.2673, 630.2687, 630.30665, 630.336, 630A.327, 17 630A.555, 631.332, 631.368, 632.121, 632.125, 632.3415, 18 632.3423, 632.405, 633.283, 633.301, 633.427, 633.4715, 633.4716, 19 633.4717, 633.524, 634.055, 634.1303, 634.214, 634A.169, 20 634A.185, 634B.730, 635.111, 635.158, 636.262, 636.342, 637.085, 21 637.145, 637B.192, 637B.288, 638.087, 638.089, 639.183, 22 639.2485, 639.570, 640.075, 640.152, 640A.185, 640A.220, 23 640B.405, 640B.730, 640C.580, 640C.600, 640C.620, 640C.745, 24 640C.760, 640D.135, 640D.190, 640E.225, 640E.340, 641.090, 25 641.221, 641.2215, 641A.191, 641A.217, 641A.262, 641B.170, 26 641B.281, 641B.282, 641C.455, 641C.760, 641D.260, 641D.320, 27 642.524, 643.189, 644A.870, 645.180, 645.625, 645A.050, 28 645A.082, 645B.060, 645B.092, 645C.220, 645C.225, 645D.130, 29 645D.135, 645G.510, 645H.320, 645H.330, 647.0945, 647.0947, 30 648.033, 648.197, 649.065, 649.067, 652.126, 652.228, 653.900, 31 654.110, 656.105, 657A.510, 661.115, 665.130, 665.133, 669.275, 32 669.285, 669A.310, 670B.680, 671.365, 671.415, 673.450, 673.480, 33 675.380, 676A.340, 676A.370, 677.243, 678A.470, 678C.710, 34 678C.800, 679B.122, 679B.124, 679B.152, 679B.159, 679B.190, 35 679B.285, 679B.690, 680A.270, 681A.440, 681B.260, 681B.410, 36 681B.540, 683A.0873, 685A.077, 686A.289, 686B.170, 686C.306, 37 687A.060, 687A.115, 687B.404, 687C.010, 688C.230, 688C.480, 38 688C.490, 689A.696, 692A.117, 692C.190, 692C.3507, 692C.3536, 39 692C.3538, 692C.354, 692C.420, 693A.480, 693A.615, 696B.550, 40 696C.120, 703.196, 704B.325, 706.1725, 706A.230, 710.159, 41 711.600, and section 6 of this act, sections 35, 38 and 41 of chapter 42 478, Statutes of Nevada 2011 and section 2 of chapter 391, Statutes 43 of Nevada 2013 and unless otherwise declared by law to be 44 confidential, all public books and public records of a governmental 45 – 16 – - *SB435_R1* entity must be open at all times during office hours to inspection by 1 any person, and may be fully copied or an abstract or memorandum 2 may be prepared from those public books and public records. Any 3 such copies, abstracts or memoranda may be used to supply the 4 general public with copies, abstracts or memoranda of the records or 5 may be used in any other way to the advantage of the governmental 6 entity or of the general public. This section does not supersede or in 7 any manner affect the federal laws governing copyrights or enlarge, 8 diminish or affect in any other manner the rights of a person in any 9 written book or record which is copyrighted pursuant to federal law. 10 2. A governmental entity may not reject a book or record 11 which is copyrighted solely because it is copyrighted. 12 3. A governmental entity that has legal custody or control of a 13 public book or record shall not deny a request made pursuant to 14 subsection 1 to inspect or copy or receive a copy of a public book or 15 record on the basis that the requested public book or record contains 16 information that is confidential if the governmental entity can 17 redact, delete, conceal or separate, including, without limitation, 18 electronically, the confidential information from the information 19 included in the public book or record that is not otherwise 20 confidential. 21 4. If requested, a governmental entity shall provide a copy of a 22 public record in an electronic format by means of an electronic 23 medium. Nothing in this subsection requires a governmental entity 24 to provide a copy of a public record in an electronic format or by 25 means of an electronic medium if: 26 (a) The public record: 27 (1) Was not created or prepared in an electronic format; and 28 (2) Is not available in an electronic format; or 29 (b) Providing the public record in an electronic format or by 30 means of an electronic medium would: 31 (1) Give access to proprietary software; or 32 (2) Require the production of information that is confidential 33 and that cannot be redacted, deleted, concealed or separated from 34 information that is not otherwise confidential. 35 5. An officer, employee or agent of a governmental entity who 36 has legal custody or control of a public record: 37 (a) Shall not refuse to provide a copy of that public record in the 38 medium that is requested because the officer, employee or agent has 39 already prepared or would prefer to provide the copy in a different 40 medium. 41 (b) Except as otherwise provided in NRS 239.030, shall, upon 42 request, prepare the copy of the public record and shall not require 43 the person who has requested the copy to prepare the copy himself 44 or herself. 45 – 17 – - *SB435_R1* Sec. 22. The provisions of subsection 1 of NRS 218D.380 do 1 not apply to any provision of this act which adds or revises a 2 requirement to submit a report to the Legislature. 3 Sec. 23. This act becomes effective on January 1, 2026. 4 H