Revises provisions relating to nicotine products. (BDR 32-989)

REQUIRES TWO-THIRDS MAJORITY VOTE (§ 6) EXEMPT
(Reprinted with amendments adopted on May 29, 2025)
SECOND REPRINT S.B. 435

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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, m aintain
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; creating the Account for Vapor Product
Enforcement in the State General Fund; 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

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enforcement of certain provisions relating to products
containing nicotine; making an appropriation; providing
penalties; and providing other matters properly relating
thereto.
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 certificati on. 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 deale r 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 14.5 of this bill 31
creates the Account for Vapor Product Enforcement in the State General Fund. 32
Section 15 of this bill requires the Department to prepare and submit to the 33
Legislature an annual report regarding the directory and section 16 of this bill 34
requires the Department to adopt regulations to carry out the provisions of sections 35
2-16 of this bill. 36
Sections 3, 4 and 5 define certain terms for purposes of implementing the 37
provisions of this bill, including “vapor product,” which is defined for such 38
purposes to mean any noncombustible product containing nicotine. 39
Section 17 of this bill authorizes the seizure of any cigarette, product 40
containing, made or derived from tobacco, vapor product, alternative nicotine 41
product or product containing, made or derived from nicotine sold by a person 42
without a license. Section 18 of this bill prohibits a person from selling, giving, 43
delivering or furnishing to a person a nicotine analogue and defines the term 44
“nicotine analogue” for such purposes. Section 19.5 of this bill au thorizes the 45
seizure of nicotine analogue products under certain circumstances. Section 20 of 46
this bill authorizes the Department to share information obtained in investigations 47
with federal, state or local agencies for purposes of enforcement of correspon ding 48

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laws of other states. Section 21 of this bill exempts certain information provided in 49
a certification executed and delivered pursuant to section 6 from the requirement 50
that public records and public books be open to inspection. Section 21.5 of this bill 51
makes an appropriation to the Office of the Attorney General for the purposes of 52
carrying out the provisions of sections 2-16. 53

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 sepa rately, 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 wi th 34
or in an electronic cigarette, cigar, cigarillo, pipe, hookah or vape 35
pen, or a similar product or device. 36

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3. Does not include any product: 1
(a) Regulated by the United States Food and Drug 2
Administration pursuant to subchapter V of the Federal Food, 3
Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq. 4
(b) Subject to the excise tax on cannabis or cannabis products 5
pursuant to NRS 372A.200 to 372A.380, inclusive. 6
(c) Purchased by a person who holds a current, valid medical 7
cannabis establishment license pursuant to chapter 678B of NRS. 8
Sec. 6. 1. A manufacturer of a vapor product that is sold 9
for retail sale in this State or to a consumer in this State, whether 10
directly or through an importer, wholesaler, distributor, retailer or 11
similar intermediary or intermediaries shall, not later than 12
August 1, 2026, and each year thereafter, execute and deliver to 13
the Attorney General, on a form and in a manner prescribed by 14
the Attorney General, a certification under penalty of perj ury 15
affirming that the manufacturer is compliant with t he provisions 16
of sections 2 to 16, inclusive, of this act and has done either of the 17
following for each vapor product to be sold at retail in this State or 18
to a consumer in this State: 19
(a) Received a marketing granted order for the vapor product 20
from the United States Food and Drug Administration pursuant to 21
21 U.S.C. § 387j; or 22
(b) Submitted a timely filed premarket tobacco product 23
application for the vapor product to the United States Food and 24
Drug Administration pursuant to 21 U.S.C. § 387j and either: 25
(1) The application remains under review by the United 26
States Food and Drug Administration; or 27
(2) The United States Food and Drug Administration has 28
issued a marketing denial order for the vapor product, but: 29
(I) The manufacturer of the vapor product has appealed 30
the marketing denial order to the United States Food and Drug 31
Administration or has filed suit in federal court to challenge the 32
marketing denial order and the appeal or suit is still pending; or 33
(II) The United States Food and Drug Administration or 34
a federal court has issued a stay order or injunction suspending 35
the marking denial order pending an appeal by the manufacturer 36
of the vapor product. 37
2. The certification executed and delivered pursuant to 38
subsection 1 must: 39
(a) Separately list each brand name, product name, category 40
(e.g., disposable vapor product, power unit, device, e -liquid 41
cartridge, e-liquid pod, etc.) and flavor for each vapor product that 42
is sold in this State. 43
(b) Be accompanied by: 44
(1) A copy of: 45

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(I) The cover page of the marketing granted order 1
issued by the United States Food and Drug Administration 2
pursuant to 21 U.S.C. § 387j; 3
(II) The cover page of the timely filed premarket tobacco 4
product application and the acceptance letter issued by the United 5
States Food and Drug Administration pursuant to 21 U.S.C. 6
§ 387j for the application; 7
(III) A document issued by United States Food and 8
Drug Administration or by a court confirming that the pre market 9
tobacco product application has received a marketing denial order 10
which has been suspended by the issuance of a stay order or 11
injunction by United States Food and Drug Administration or a 12
federal court pending an appeal by the manufacturer; 13
(IV) A document issued by the United States Food and 14
Drug Administration demonstrating that the vapor product is 15
temporarily exempt from any requirement for a premarket tobacco 16
product application; or 17
(V) The cover page of the marketing denial order and 18
evidence that the manufacturer has appealed the order or filed suit 19
in federal court to challenge the marketing denial order and that 20
the appeal or suit is still pending; and 21
(2) A payment of an initial fee of $6,300 for each type of 22
vapor product and an annual renewal fee of $6,300. 23
3. The information submitted by the manufacturer pursuant 24
to subparagraph (1) of paragraph (b) of subsection 2 is 25
confidential and not a public book or record within the meaning 26
of NRS 239.010 and the manufacturer may reda ct such 27
confidential information. 28
Sec. 7. A manufacturer of a vapor product required to 29
execute and deliver a certification pursuant to section 6 of this act 30
shall notify the Attorney General not later than 30 days after any 31
material change to the certification , including, without limitation, 32
the issuance of: 33
1. A marketing granted order pursuant to 21 U.S.C. § 387j; 34
2. A marketing denial order pursuant to 21 U.S.C. § 387j; 35
3. An order by the United States Food and D rug 36
Administration requiring the manufacturer to remove the vapor 37
product from the market temporarily or permanently; 38
4. Notice of an order or action by the United States Food and 39
Drug Administration or any court that affects the ability of the 40
vapor pro duct to be introduced or delivered into interstate 41
commerce for commercial distribution in the United States; or 42
5. Notice of any action by the United State Food and Drug 43
Administration which results in the vapor product no longer being 44

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exempt from the r equirement for a premarket tobacco product 1
application. 2
Sec. 8. 1. On or before October 1, 2026, the Department 3
shall create, maintain and make publicly available on the Internet 4
website of the Department a directory that lists all manufacturers 5
of vapor products and all vapor products, including brand names, 6
product names, categories (e.g., disposable vapor product, e-liquid, 7
e-liquid cartridge, e -liquid pod, power unit , etc. ) and flavors for 8
which certifi cations have been executed and delivered in 9
compliance with section 6 of this act to the Attorney General. 10
2. The Department shall: 11
(a) Update the directory described in subsection 1 as necessary 12
to ensure the accuracy of the directory; and 13
(b) Establish a process to provide licensed retailers, 14
distributors and other relevant parties notice of the initial 15
publication of the directory and any changes made to the directory 16
in the immediately preceding month. 17
Sec. 9. 1. A manufacturer of vapor products or a vapor 18
product, including, without limitation, a brand name, product 19
name, category or flavor, may be denied listing or removed from 20
the directory by the Department if the Department determines that 21
any of the following apply: 22
(a) The manufacturer f ailed to provide a complete and 23
accurate certification pursuant to section 6 of this act; 24
(b) The manufacturer executed and delivered a certification 25
that does not comply with the requirements of section 6 of this act; 26
(c) The manufacturer f ailed to include payment of the fee 27
required by section 6 of this act; 28
(d) The manufacturer sold vapor products in this State during 29
a period when either the manufacturer or the vapor product sold 30
was not certified and listed in the directory; 31
(e) The information provided by the manufacturer pursuant to 32
section 6 of this act is determined by the Department to contain 33
false information, material misrepresentations or omissions; 34
(f) The manufacturer was convicted of a crime, in this State or 35
any other state, relating to the manufacture, sale or distribution of 36
vapor products; and 37
(g) The manufacturer failed to report to the Department: 38
(1) That the manufacturer was convicted of a crime, in this 39
State or any other state, relating to the m anufacture, sale or 40
distribution of vapor products; or 41
(2) The existence or result of any investigation of the 42
manufacturer, in this State or any other state, for the commission 43
of a crime relating to the manufacture, sale or distribution of 44
vapor products or for any act or omission that would be grounds 45

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for the removal of the manufacturer from the directory had the act 1
or omission occurred in this State. 2
2. Any determination of the Department not to include in or 3
to remove from the directory a manufacturer or vapor product is a 4
final decision for the purposes of judicial review. 5
3. The Department shall notify each wholesale dealer and 6
retail dealer of vapor products when any changes are made to the 7
directory, including, without limitation, when a manufacturer or 8
vapor product, including, without limitation, a brand name, 9
product name, category or flavor, is added to or removed from the 10
directory. The Department shall provide the notice by electronic 11
mail sent to the electronic mail address of each whol esale dealer 12
or retail dealer that is on file with the Department. 13
4. Before removing a manufacturer or vapor product from 14
the directory, the Department shall notify the manufacturer that 15
the manufacturer or vapor product will be removed from the 16
directory and the reason for the removal. A manufacturer of vapor 17
products shall have 15 days from the date of service of the notice 18
provided pursuant to this subsection to cure any violation or 19
deficiency or otherwise establish that the manufacturer or vapor 20
products should be included in the directory. Unless the 21
Department determines that the violation or deficiency has been 22
cured, the manufacturer or vapor product will be removed from 23
the directory. 24
5. A retail dealer of vapor products may, not later than 60 25
days after receiving notice pursuant to subsection 3 that a 26
manufacturer of vapor products or any vapor product, including 27
any brand name, product name, category or flavor, has been 28
removed from the directory , sell any vapor products in its 29
possession to which the notice pertains or which are from the 30
manufacturer to which the notice pertains. The retail dealer shall, 31
at the expiration of the 60 -day period, turn over possession of any 32
unsold vapor products to the Department for disposal. 33
6. A wholesale dealer of vapor products shall not purchase 34
for resale vapor products which have been removed from the 35
directory or vapor products that are from a manufacturer who has 36
been removed from the directory, or for which the wholesale 37
dealer has r eceived a notice of removal pursuant to subsection 3, 38
until the manufacturer or vapor products are re -entered into the 39
directory by the Department. 40
7. A wholesale dealer of vapor products who receives a notice 41
pursuant to subsection 3 that a manufacturer or vapor product has 42
been removed from the directory shall, not later than 20 days after 43
receiving the notice, identify and set aside any vapor products to 44
which the notice pertains or which are from the manufacturer to 45

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which the notice pertains for sale or distribution outside of the 1
borders of this State and keep a record of the destination state for 2
such vapor products , or return any such vapor products to the 3
manufacturer or wholesale dealer. 4
8. Not less than 30 days following removal from the directory, 5
the vapor products of a manufacturer identified in the notice of 6
removal and intended for sale in this State are subject to seizure 7
from distributors and retailers, forfeiture from distributors and 8
retailers, destruction or disposal and such products must not be 9
purchased or sold for retail sale in this State or to a consumer in 10
this State . The cost of any seizure, forfeiture, destruction or 11
disposal must be borne by the person from whom the vapor 12
products are confiscated. 13
9. The Department, its agents, sheriffs within their respective 14
counties and all other peace officers of the State of Nevada may 15
seize any vapor product offered for sale which is not listed in the 16
directory or any vapor product found to be sold, offered for sale or 17
in the possession of any manufacturer, wholesale dealer or retail 18
dealer more than 60 days after receipt of the notice pursuant to 19
subsection 3 . A sheriff or other peace officer who seizes vapor 20
products pursuant to this subsection shall provide written 21
notification of the seizure to the Department not later than 5 22
working days after the seizure. The notification must include the 23
reason for the seizure. After consultation with the Department, the 24
sheriff or other peace officer may transmit the vapor products to 25
the Departme nt for destruction or disposal if the Department 26
approves the transmission. The sheriff or other peace officer who 27
seizes any vapor product may, if he or she does not transmit the 28
vapor products to the Department, destroy the vapor products. 29
Sec. 10. 1. Beginning on January 1, 2027, or on the date 30
that the Department first makes the directory available for public 31
inspection on the Internet website of the Department, whichever is 32
later, vapor products that are not included in the directory may not 33
be sold for retail sale in this State or to a consumer in this State , 34
either directly or through an importer, distributor, wholesaler, 35
retailer or similar intermediary or intermediaries. 36
2. Each retailer shall have 60 days after the date that the 37
Department first makes the directory available for inspection on 38
the Internet website of the Department to sell vapor products that 39
were in the inventory of the retailer, and not included in the 40
directory, or to remove such vapor products from the inventory of 41
the retailer. 42
3. Each distributor or wholesaler shall have 60 days from the 43
date that the Department first makes the directory available for 44
inspection on the Internet website of the Department to remove 45

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those vapor products intended for sale in this State or to a 1
consumer in this State from the inventory of the retailer. 2
4. Not less than 60 days following publication of the 3
directory, vapor products not listed in the directory and intended 4
for sale in this State or to a co nsumer in this State are subject to 5
seizure, forfeiture and destruction or disposal. Such vapor 6
products may not be purchased or sold for retail sale in this State 7
or to a consumer in this State except as otherwise provided in this 8
section or section 9 of this act . The cost of any seizure, forfeiture 9
and destruction or disposal must be borne by the person from 10
whom the vapor products are confiscated. 11
Sec. 11. 1. Any nonresident or foreign manufacturer of 12
vapor products that has not registered to do business in this State, 13
as a condition precedent to having its name or its vapor products 14
listed and retained in the directory, shall appoint and continually 15
engage without interruption the services of an agent in this State 16
to act as its agent for the service of process on whom all process, 17
in any action or proceeding against it concerning or arising out of 18
the enforcement of sections 2 to 16, inclusive, of this act, may be 19
served in any manner authorized by law. 20
2. Service upon an agent pursuant to this section constitutes 21
legal and valid service of process on the manufacturer. The 22
manufacturer shall provide the name, address, phone number and 23
proof of the appointment and availability of such agent to, and to 24
the satisfaction of, the Attorney General. 25
3. The manufacturer shall provide notice to the Attorney 26
General at least 30 calendar days before the termination of the 27
authority of an agent appointed pursuant to this section and shall 28
provide proof to the satisfaction of the Attorney General of the 29
appointment of a new agent not less than 5 calendar days before 30
the termination of the appointment of an existing agent. If an 31
agent terminates his or her appointment as an agent, the 32
manufacturer shall notify the Attorney Gener al of that 33
termination at least 5 calendar days before the termination and 34
include with that notification proof to the satisfaction of the 35
Attorney General of the appointment of a new agent. 36
4. A manufacturer whose vapor products are sold in this 37
State or to a consumer in this State , without appointing or 38
designating an agent as required by this section, shall be deemed 39
to have appointed the Secretary of State as the agent and the 40
manufacturer may be proceeded against in courts of this State by 41
service of process upon the Secretary of State, except that the 42
appointment of the Secretary of State as the agent does not satisfy 43
the condition precedent to having the vapor products of the 44
manufacturer listed or retained in the directory. 45

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Sec. 12. 1. Any nonresident or foreign manufacturer of 1
vapor products that has not registered to do business in this State 2
as a foreign corporation or business entity shall, as a condition 3
precedent to having its name or its vapor products listed and 4
retained in the directory, submit to the Attorney General a surety 5
bond or other cash security payable to the State of Nevada in the 6
amount of $25,000. The bond must be posted by a corporate surety 7
located within the United States. 8
2. The bond must be conditioned on the performance by the 9
manufacturer of all requirements and obligations imposed by 10
sections 2 to 16, inclusive, of this act . A surety on a 11
manufacturer’s bond is liable up to the amount of the bond, and 12
the State may execute on the surety bond, for the payment of fines 13
and penalties imposed on the manufacturer under section 14 of 14
this act and for the costs of seizure and destruction of vapor 15
products sold in violation of sections 2 to 16, inclusive, of this act . 16
If the State executes on th e surety bond, it may require the 17
manufacturer to provide an additional bond as a condition 18
precedent for retaining the manufacturer or its vapor products in 19
the directory. 20
3. A surety on a bond furnished by a manufacturer as 21
provided in this section must be released and discharged from 22
liability to the State accruing on the bond 60 days after the date on 23
which the surety lodges with the Attorney General a written 24
request to be released and discharged. This provision does not 25
operate to relieve, release o r discharge the surety from liability 26
already accrued or which accrues before the expiration of the 60 -27
day period. The Attorney General shall, upon receiving any such 28
request, notify the manufacturer who furnished the bond. Unless 29
the manufacturer, on or b efore the expiration of the 60 -day 30
period, files with the Attorney General a new bond, with the surety 31
approved by and acceptable to the Attorney General, the Attorney 32
General shall remove the manufacturer and its vapor products 33
from the directory. 34
Sec. 13. Each retailer, distributor and wholesaler that sells 35
or distributes vapor products in this State is subject to at least two 36
unannounced compliance checks annually , by the Department or 37
the Attorney General or any designat ed agent of the Department 38
or Attorney General, for purposes of enforcing the provisions of 39
sections 2 to 16, inclusive , of this act. Unannounced follow -up 40
compliance checks of all noncompliant retailers, distributors and 41
wholesalers must be conducted not later than 30 days after any 42
violation of sections 2 to 16, inclusive, of this act. The Department 43
and the Attorney General shall share any information obtained 44
from compliance checks. The Department shall publish the results 45

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of all compliance checks a t least annually and shall make the 1
results available to the public on request. 2
Sec. 14. 1. In addition to any other penalty authorized by 3
law, the Attorney General may impose the following civil penalty 4
on a retailer, dis tributor, wholesaler or importer who sells or 5
offers for sale a vapor product for retail sale in this State or to a 6
consumer in this State that is not included in the directory: 7
(a) For a first violation, $2,500. 8
(b) For a second violation within a 12-month period, $5,000. 9
(c) For a third violation within a 12-month period, $7,500. 10
(d) For a fourth or subsequent violation within a 12 -month 11
period, $10,000 and the Department may revoke any license of the 12
retailer, distributor, wholesaler or importer that is issued by the 13
Department pursuant to this chapter. 14
2. A manufacturer whose vapor products are not listed in the 15
directory and who causes the products that are not listed to be sold 16
for retail sale in this State, whether directly or indirectly through 17
an importer, distributor, wholesaler, retailer or similar 18
intermediary or intermediaries is subject to a civil penalty of 19
$10,000 for each individual vapor product offered for sale in 20
violation of this section. In addition, any manufacturer that falsely 21
represents any information required by a certification pursuant to 22
section 6 of this act is guilty of a misdemeanor for each false 23
representation. 24
3. In an action to enforce th e provisions of sections 2 to 16, 25
inclusive, of this act , the State is entitled to recover costs, 26
including the costs of investigation, expert witness fees and 27
reasonable attorney’s fees. 28
4. A second or subsequent violation of this section constitutes 29
a deceptive trade practice for the purposes of NRS 598.0903 to 30
598.0999, inclusive. 31
5. All fees and penalties collected by the Attorney General 32
pursuant to this section and sections 2 to 16, inclusive, of this act, 33
must be deposited in the Account for Vapor Product Enforcement 34
created by section 14.5 of this act. 35
Sec. 14.5. 1. The Account for Vapor Product Enforcement 36
is hereby created in the State General Fund. The Account must be 37
administered by the Attorney General. 38
2. The money in the Account must only be used by the 39
Attorney General and the Department: 40
(a) For the administration and enforcement of sections 2 to 16, 41
inclusive, and 18 of this act, including, without limitation, 42
contracting with a facility that has been issued a permit to treat or 43
store vapor products; and 44

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(b) To pay the costs, including, without limitation, the 1
personnel costs of: 2
(1) The Attorney General to process certifications pursuant 3
to section 6 of this act; and 4
(2) The Department to operate and maintain the directory 5
pursuant to section 8 of this act. 6
3. Any claims against the Account must be paid as other 7
claims against the State are paid. 8
4. Any money remaining in the Account at the end of the 9
fiscal year does not revert to the State General Fund, and the 10
balance in the Account must be carried forward to t he next fiscal 11
year. 12
Sec. 15. 1. On or before January 31 of each year, the 13
Department shall prepare and submit a report to the Director of 14
the Legislative Counsel Bureau for transmittal to the Legislature. 15
2. The report required pursuant to subsection 1 must include, 16
without limitation: 17
(a) An update on the status of the directory, including, without 18
limitation, a discussion of the date of initial publication, dates of 19
updated versions and issues the Department has enco untered 20
relating to making updates to the directory; 21
(b) Any revenue and expenditures related to the administration 22
of sections 2 to 16, inclusive, of this act; 23
(c) Any enforcement activities undertaken pursuant to sections 24
2 to 16, inclusive, of this act; and 25
(d) A copy of the most recent version of the directory. 26
Sec. 16. The Department shall adopt regulations to carry out 27
the provisions of sections 2 to 16, inclusive, of this act. 28
Sec. 17. Any cigarette, product containing, made or derived 29
from tobacco, vapor product, alternative nicotine product or 30
product containing, made or derived from nicotine sold by a 31
person without a license required by this chapter is subject to 32
seizure. A sher iff or other peace officer shall provide written 33
notification of any such seizure to the Department not later than 5 34
working days after the seizure. The notification must include the 35
reason for the seizure. After consultation with the Department, the 36
sheriff or other peace officer may transmit the vapor products to 37
the Department for destruction or disposal if the Department 38
approves the transmission. The sheriff or other peace officer who 39
seizes any vapor product may, if he or she does not transmit the 40
vapor products to the Department, destroy the vapor products. 41
Sec. 18. 1. It is unlawful for any person to sell, give, deliver 42
or furnish to a person in this State a product that contains a 43
nicotine analogue. 44

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2. A person wh o violates th e provisions of this section is 1
guilty of a misdemeanor. 2
3. In addition to any criminal penalty imposed pursuant to 3
subsection 2, a person who violates the provisions of this section is 4
subject to: 5
(a) A civil penalty in an amount not to ex ceed $1,000 for each 6
violation; and 7
(b) For a second or subsequent violation, the suspension or 8
revocation of the license of the person by the Department of 9
Taxation, if the person is licensed pursuant to this chapter. 10
4. Any civil penalty collected pur suant to this section must be 11
deposited in the Account for Vapor Product Enforcement created 12
by section 14.5 of this act. 13
5. As used in this section, “nicotine analogue” means a 14
substance, the chemical structure of which is substantially similar 15
to the c hemical structure of nicotine or which has, purports to 16
have or is represented to have an effect on the central nervous 17
system that is similar to or greater than the effect on the central 18
nervous system of nicotine. Factors relevant to determining 19
whether a substance is a nicotine analogue include, without 20
limitation, the marketing, advertising and labeling of the 21
substance, and whether the substance has been manufactured, 22
formulated, sold, distributed or marketed with the intent to avoid 23
the provisions of this chapter or other any applicable provision of 24
law. 25
Sec. 19. (Deleted by amendment.) 26
Sec. 19.5. NRS 370.521 is hereby amended to read as follows: 27
370.521 1. Except as otherwise provided in subsections 2, 4 28
and 5, a person shall not sell, distribute or offer to sell cigarettes, 29
cigarette paper, any product containing, made or derived from 30
tobacco, any vapor product, any alternative nicotine product or any 31
product containing, made or derived from nicotine to any person 32
under the age of 21 years. 33
2. A person shall be deemed to be in compliance with the 34
provisions of subsection 1 if, before the person sells, distributes or 35
offers to sell to another any item described in subsection 1 , the 36
person: 37
(a) Demands that the other person present a valid driver’s 38
license, permanent resident card, tribal identification card or other 39
written or documentary evidence which shows that the other person 40
is 21 years of age or older; 41
(b) Is presented a valid driver’s license, permanent resident card, 42
tribal identification card or other written or documentary evidence 43
which shows that the other person is 21 years of age or older; and 44

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- *SB435_R2*
(c) Reasonably relies upon the driver’s license, permanent 1
resident card, tribal identification card or other written or 2
documentary evidence presented by the other person. 3
3. Except as otherwise provided in this subsection, a person 4
shall not sell, distribute or offer to sell cigarettes, cigarette paper or 5
other tobacco products to any person under 40 years of age without 6
first performing age verification through enhanced controls that 7
utilize a scanning technology or other automated, software -based 8
system to verify that the person is 21 years of age or older. A person 9
who violates this subsection is liable for a civil penalty of $100 for 10
each offense. The provisions of this subsection do not apply to a 11
person selling, distributing or offering to sell cigarettes, cigarette 12
paper or other tobacco products in a face -to-face transaction that 13
occurs in an area within a casino where loitering by persons who are 14
under 21 years of age is already prohibited pursuant to NRS 15
463.350. As used in this subsection, “casino” means an 16
establishment which holds a nonrestricted license as defined in NRS 17
463.0177 and which is operating 16 or more slot machines together 18
with any other game, race book or sports pool. 19
4. The employer of a person who is under 21 years of age may, 20
for the purpose of allowing the person to handle or transport any 21
item described in subsection 1 in the course of the person’s lawful 22
employment, provide an item described in subsection 1 to the person 23
under 21 years of age. 24
5. The provisions of this section do not apply to a ny product 25
regulated by the United States Food and Drug Administration under 26
Subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 27
U.S.C. §§ 351 et seq. 28
6. A person who violates subsection 1 is liable for a civil 29
penalty of: 30
(a) For the first violation within a 24-month period, $100. 31
(b) For the second violation within a 24-month period, $250. 32
(c) For the third and any subsequent violation within a 24-month 33
period, $500. 34
7. If an employee or agent of a licensee has violated 35
subsection 1: 36
(a) For the first violation within a 24 -month period at the same 37
premises, the licensee is liable for a civil penalty of $2,500. 38
(b) For the second violation within a 24 -month period at the 39
same premises, the licensee is liable for a civil penalty of $5,000. 40
(c) For the third violation within a 24 -month period at the same 41
premises, the licensee is liable for a civil penalty of $7,500. 42
(d) For the fourth and any subsequent violation within a 24 -43
month period at the same premises, the licensee is liable for a civil 44
penalty of $10,000 [.] , and any cig arette, cigarette paper, product 45

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- *SB435_R2*
containing, made or derived from tobacco, vapor product, 1
alternative nicotine product or product containing, made or 2
derived from nicotine offered for sale in violation of subsection 1 3
may be seized . A sheriff or other peac e officer shall provide 4
written notification of any such seizure to the Department not later 5
than 5 working days after the seizure. The notification must 6
include the reason for the seizure. 7
8. A peace officer or any person performing an inspection 8
pursuant to NRS 202.2496 may issue a notice of infraction for a 9
violation of this section. A notice of infraction must be issued on a 10
form prescribed by the Department and must contain: 11
(a) The location at which the violation occurred; 12
(b) The date and time of the violation; 13
(c) The name of the establishment at which the violation 14
occurred; 15
(d) The signature of the person who issued the notice of 16
infraction; 17
(e) A copy of the section which allegedly is being violated; 18
(f) Information advising the person to whom the notice of 19
infraction is issued of the manner in which, and the time within 20
which, the person must submit an answer to the notice of infraction; 21
and 22
(g) Such other pertinent information as the peace officer or 23
person performing the inspection purs uant to NRS 202.2496 24
determines is necessary. 25
9. A notice of infraction issued pursuant to subsection 8 or a 26
facsimile thereof must be filed with the Department and retained by 27
the Department and is deemed to be a public record of matters 28
which are observed pursuant to a duty imposed by law and is prima 29
facie evidence of the facts alleged in the notice. 30
10. A person to whom a notice of infraction is issued pursuant 31
to subsection 8 shall respond to the notice by: 32
(a) Admitting the violation stated in the notice and paying to the 33
State of Nevada the applicable civil penalty set forth in subsection 3, 34
6 or 7. 35
(b) Denying liability for the infraction by notifying the 36
Department and requesting a hearing in the manner indicated on the 37
notice of infraction. Upon receipt of a request for a hearing pursuant 38
to this paragraph, the Department shall provide the person 39
submitting the request an opportunity for a hearing pursuant to 40
chapter 233B of NRS. 41
11. Any money collected by the State of Nevada from a civ il 42
penalty pursuant to this section must be deposited in a separate 43
account in the State General Fund to be used for the enforcement of 44
this section and NRS 202.2493 and 202.2494. 45

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- *SB435_R2*
12. As used in this section, “licensee” means a person who 1
holds a license issued by the Department pursuant to this chapter. 2
Sec. 20. NRS 370.593 is hereby amended to read as follows: 3
370.593 1. Except as otherwise provided in subsection 2, a 4
licensee shall retain for not less than 5 years al l receipts, invoices, 5
records, inventory records and financial statements necessary to 6
substantiate information submitted by the licensee to the 7
Department in any report or return required pursuant to this chapter. 8
2. If a licensee fails to submit a ret urn or report which is 9
required by this chapter, the licensee shall retain for not less than 8 10
years all receipts, invoices, records, inventory records and financial 11
statements necessary to substantiate any information which the 12
licensee was required to in clude in the report or return which the 13
licensee failed to submit. 14
3. Upon request, a licensee shall provide access to and permit 15
the Department to inspect, examine, photocopy and audit all 16
receipts, invoices, records, inventory records and financial 17
statements retained by the licensee pursuant to subsections 1 and 2 18
and all records and financial statements relating to the gross income 19
of the licensee. 20
4. Upon request, a licensee shall provide verification of his or 21
her gross income and any other matters affecting the enforcement of 22
the provisions of this chapter. 23
5. The Department may demand access to and inspect, 24
examine, photocopy and audit all receipts, invoices, records, 25
inventory records and financial statements of any affiliate of a 26
licensee who the Department knows or reasonably believes is 27
involved in the financing, operation or management of the licensee. 28
The inspection, examination, photocopying or audit may take place 29
on the premises of the affiliate or another location, as practicable. 30
6. The Executive Director or any person authorized in writing 31
by the Executive Director may issue a subpoena to compel the 32
attendance of witnesses at a hearing held by the Department or to 33
compel the production of records. 34
7. The Department may share information obtained pursuant 35
to this section with other federal, state or local agencies only for 36
purposes of enforcement of the corresponding laws of other states. 37
Sec. 21. NRS 239.010 is hereby amended to read as follows: 38
239.010 1. Except as otherwise provided in this section and 39
NRS 1.4683, 1.4687, 1A.110, 3.2203, 41.0397, 41.071, 49.095, 40
49.293, 62D.420, 62D.440, 62E.516, 62E.620, 62H.025, 62H.030, 41
62H.170, 62H.220, 62H.320, 75A.100, 75A.150, 76.160, 78.152, 42
80.113, 81.850, 82.183, 86.246, 86.54615, 87.515, 87.5413, 43
87A.200, 87A.580, 87A.640, 88.3355, 88.5927, 88.6067, 88A.345, 44
88A.7345, 89.045, 89.251, 90.730, 91.160, 116.757, 116A.270, 45

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- *SB435_R2*
116B.880, 118B.026, 119.260, 119.265, 119.267, 119.280, 1
119A.280, 119A.653, 119 A.677, 119B.370, 119B.382, 120A.640, 2
120A.690, 125.130, 125B.140, 126.141, 126.161, 126.163, 126.730, 3
127.007, 127.057, 127.130, 127.140, 127.2817, 128.090, 130.312, 4
130.712, 136.050, 159.044, 159A.044, 164.041, 172.075, 172.245, 5
176.01334, 176.01385, 176. 015, 176.0625, 176.09129, 176.156, 6
176A.630, 178.39801, 178.4715, 178.5691, 178.5717, 179.495, 7
179A.070, 179A.165, 179D.160, 180.600, 200.3771, 200.3772, 8
200.5095, 200.604, 202.3662, 205.4651, 209.392, 209.3923, 9
209.3925, 209.419, 209.429, 209.521, 211A.14 0, 213.010, 213.040, 10
213.095, 213.131, 217.105, 217.110, 217.464, 217.475, 218A.350, 11
218E.625, 218F.150, 218G.130, 218G.240, 218G.350, 218G.615, 12
224.240, 226.462, 226.796, 228.270, 228.450, 228.495, 228.570, 13
231.069, 231.1285, 231.1473, 232.1369, 233.190, 237.300, 14
239.0105, 239.0113, 239.014, 239B.026, 239B.030, 239B.040, 15
239B.050, 239C.140, 239C.210, 239C.230, 239C.250, 239C.270, 16
239C.420, 240.007, 241.020, 241.030, 241.039, 242.105, 244.264, 17
244.335, 247.540, 247.545, 247.550, 247.560, 250.087, 250.130, 18
250.140, 250.145, 250.150, 268.095, 268.0978, 268.490, 268.910, 19
269.174, 271A.105, 281.195, 281.805, 281A.350, 281A.680, 20
281A.685, 281A.750, 281A.755, 281A.780, 284.4068, 284.4086, 21
286.110, 286.118, 287.0438, 289.025, 289.080, 289.387, 289.830, 22
293.4855, 293.5002, 293.503, 293.504, 293.558, 293.5757, 293.870, 23
293.906, 293.908, 293.909, 293.910, 293B.135, 293D.510, 331.110, 24
332.061, 332.351, 333.333, 333.335, 338.070, 338.1379, 338.1593, 25
338.1725, 338.1727, 348.420, 349.597, 349.775, 353.205, 26
353A.049, 353A.0 85, 353A.100, 353C.240, 353D.250, 360.240, 27
360.247, 360.255, 360.755, 361.044, 361.2242, 361.610, 365.138, 28
366.160, 368A.180, 370.257, 370.327, 372A.080, 378.290, 378.300, 29
379.0075, 379.008, 379.1495, 385A.830, 385B.100, 387.626, 30
387.631, 388.1455, 388.259 , 388.501, 388.503, 388.513, 388.750, 31
388A.247, 388A.249, 391.033, 391.035, 391.0365, 391.120, 32
391.925, 392.029, 392.147, 392.264, 392.271, 392.315, 392.317, 33
392.325, 392.327, 392.335, 392.850, 393.045, 394.167, 394.16975, 34
394.1698, 394.447, 394.460, 394.465, 396.1415, 396.1425, 396.143, 35
396.159, 396.3295, 396.405, 396.525, 396.535, 396.9685, 36
398A.115, 408.3885, 408.3886, 408.3888, 408.5484, 412.153, 37
414.280, 416.070, 422.2749, 422.305, 422A.342, 422A.350, 38
425.400, 427A.1236, 427A.872, 427A.940, 432.028, 43 2.205, 39
432B.175, 432B.280, 432B.290, 432B.4018, 432B.407, 432B.430, 40
432B.560, 432B.5902, 432C.140, 432C.150, 433.534, 433A.360, 41
439.4941, 439.4988, 439.5282, 439.840, 439.914, 439A.116, 42
439A.124, 439B.420, 439B.754, 439B.760, 439B.845, 440.170, 43
441A.195, 4 41A.220, 441A.230, 442.330, 442.395, 442.735, 44
442.774, 445A.665, 445B.570, 445B.7773, 449.209, 449.245, 45

– 18 –

- *SB435_R2*
449.4315, 449A.112, 450.140, 450B.188, 450B.805, 453.164, 1
453.720, 458.055, 458.280, 459.050, 459.3866, 459.555, 459.7056, 2
459.846, 463.120, 463.15993, 463.240, 463.3403, 463.3407, 3
463.790, 467.1005, 480.535, 480.545, 480.935, 480.940, 481.063, 4
481.091, 481.093, 482.170, 482.368, 482.5536, 483.340, 483.363, 5
483.575, 483.659, 483.800, 484A.469, 484B.830, 484B.833, 6
484E.070, 485.316, 501.344, 503.452, 522.040, 534A.031, 561.285, 7
571.160, 584.655, 587.877, 598.0964, 598.098, 598A.110, 8
598A.420, 599B.090, 603.070, 603A.210, 604A.303, 604A.710, 9
604D.500, 604D.600, 612.265, 616B.012, 616B.015, 616B.315, 10
616B.350, 618.341, 618.425, 622.238, 622.310, 623.131, 623A.137, 11
624.110, 624.265, 624.327, 625.425, 625A.185, 628.418, 628B.230, 12
628B.760, 629.043, 629.047, 629.069, 630.133, 630.2671, 13
630.2672, 630.2673, 630.2687, 630.30665, 630.336, 630A.327, 14
630A.555, 631.332, 631.368, 632.121, 632.125, 632.3415, 15
632.3423, 632.405, 633.283, 633.301, 633.427, 633.4715, 633.4716, 16
633.4717, 633.524, 634.055, 634.1303, 634.214, 634A.169, 17
634A.185, 634B.730, 635.111, 635.158, 636.262, 636.342, 637.085, 18
637.145, 637B.192, 637B.288, 638.087, 638.089, 639.183, 19
639.2485, 639.570, 640.07 5, 640.152, 640A.185, 640A.220, 20
640B.405, 640B.730, 640C.580, 640C.600, 640C.620, 640C.745, 21
640C.760, 640D.135, 640D.190, 640E.225, 640E.340, 641.090, 22
641.221, 641.2215, 641A.191, 641A.217, 641A.262, 641B.170, 23
641B.281, 641B.282, 641C.455, 641C.760, 641D.2 60, 641D.320, 24
642.524, 643.189, 644A.870, 645.180, 645.625, 645A.050, 25
645A.082, 645B.060, 645B.092, 645C.220, 645C.225, 645D.130, 26
645D.135, 645G.510, 645H.320, 645H.330, 647.0945, 647.0947, 27
648.033, 648.197, 649.065, 649.067, 652.126, 652.228, 653.900, 28
654.110, 656.105, 657A.510, 661.115, 665.130, 665.133, 669.275, 29
669.285, 669A.310, 670B.680, 671.365, 671.415, 673.450, 673.480, 30
675.380, 676A.340, 676A.370, 677.243, 678A.470, 678C.710, 31
678C.800, 679B.122, 679B.124, 679B.152, 679B.159, 679B.190, 32
679B.285, 67 9B.690, 680A.270, 681A.440, 681B.260, 681B.410, 33
681B.540, 683A.0873, 685A.077, 686A.289, 686B.170, 686C.306, 34
687A.060, 687A.115, 687B.404, 687C.010, 688C.230, 688C.480, 35
688C.490, 689A.696, 692A.117, 692C.190, 692C.3507, 692C.3536, 36
692C.3538, 692C.354, 692C .420, 693A.480, 693A.615, 696B.550, 37
696C.120, 703.196, 704B.325, 706.1725, 706A.230, 710.159, 38
711.600, and section 6 of this act, sections 35, 38 and 41 of chapter 39
478, Statutes of Nevada 2011 and section 2 of chapter 391, Statutes 40
of Nevada 2013 and unles s otherwise declared by law to be 41
confidential, all public books and public records of a governmental 42
entity must be open at all times during office hours to inspection by 43
any person, and may be fully copied or an abstract or memorandum 44
may be prepared fro m those public books and public records. Any 45

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- *SB435_R2*
such copies, abstracts or memoranda may be used to supply the 1
general public with copies, abstracts or memoranda of the records or 2
may be used in any other way to the advantage of the governmental 3
entity or of the general public. This section does not supersede or in 4
any manner affect the federal laws governing copyrights or enlarge, 5
diminish or affect in any other manner the rights of a person in any 6
written book or record which is copyrighted pursuant to federal law. 7
2. A governmental entity may not reject a book or record 8
which is copyrighted solely because it is copyrighted. 9
3. A governmental entity that has legal custody or control of a 10
public book or record shall not deny a request made pursuant to 11
subsection 1 to inspect or copy or receive a copy of a public book or 12
record on the basis that the requested public book or record contains 13
information that is confidential if the governmental entity can 14
redact, delete, conceal or separate, including, without l imitation, 15
electronically, the confidential information from the information 16
included in the public book or record that is not otherwise 17
confidential. 18
4. If requested, a governmental entity shall provide a copy of a 19
public record in an electronic format by means of an electronic 20
medium. Nothing in this subsection requires a governmental entity 21
to provide a copy of a public record in an electronic format or by 22
means of an electronic medium if: 23
(a) The public record: 24
(1) Was not created or prepared in an electronic format; and 25
(2) Is not available in an electronic format; or 26
(b) Providing the public record in an electronic format or by 27
means of an electronic medium would: 28
(1) Give access to proprietary software; or 29
(2) Require the production of information that is confidential 30
and that cannot be redacted, deleted, concealed or separated from 31
information that is not otherwise confidential. 32
5. An officer, employee or agent of a governmental entity who 33
has legal custody or control of a public record: 34
(a) Shall not refuse to provide a copy of that public record in the 35
medium that is requested because the officer, employee or agent has 36
already prepared or would prefer to provide the copy in a different 37
medium. 38
(b) Except as otherwise provided in NR S 239.030, shall, upon 39
request, prepare the copy of the public record and shall not require 40
the person who has requested the copy to prepare the copy himself 41
or herself. 42
Sec. 21.5. 1. There is hereby appropriated from th e State 43
General Fund to the Office of the Attorney General for the purposes 44

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- *SB435_R2*
of carrying out the provisions of section s 2 to 16, inclusive, of this 1
act the following sums: 2
For the Fiscal Year 2025-2026 .................................. $408,479 3
For the Fiscal Year 2026-2027 .................................. $145,946 4
2. Any balance of the sums appropriated by subsection 1 5
remaining at the end of the respective fiscal years must not be 6
committed for expenditure after June 30 of the respective fiscal 7
years by the entity to which the appropriation is made or any entity 8
to whic h money from the appropriation is granted or otherwise 9
transferred in any manner, and any portion of the appropriated 10
money remaining must not be spent for any purpose after 11
September 18, 2026, and September 17, 2027, respectively, by 12
either the entity to which the money was appropriated or the entity 13
to which the money was subsequently granted or transferred, and 14
must be reverted to the State General Fund on or before 15
September 18, 2026, and September 17, 2027, respectively. 16
Sec. 22. The provisions of subsection 1 of NRS 218D.380 do 17
not apply to any provision of this act which adds or revises a 18
requirement to submit a report to the Legislature. 19
Sec. 23. 1. This section and section 21.5 of this act become 20
effective on July 1, 2025. 21
2. Sections 1 to 21, inclusive, and 22 of this act become 22
effective on January 1, 2026. 23

H