2005 Nevada Revised Statutes - Chapter 369 — Intoxicating Liquor: Licenses and Taxes

CHAPTER 369 - INTOXICATING LIQUOR: LICENSESAND TAXES

GENERALPROVISIONS

NRS 369.010 Beerdefined.

NRS 369.015 Caseof wine defined.

NRS 369.030 Importerdefined.

NRS 369.035 Instructionalwine-making facility defined.

NRS 369.040 Liquordefined.

NRS 369.050 Originalpackage defined.

NRS 369.070 Permissibleperson defined.

NRS 369.090 Retailliquor store defined.

NRS 369.100 Saleand to sell defined.

NRS 369.111 Supplierdefined.

NRS 369.130 Wholesaledealer defined.

NRS 369.140 Winedefined.

NRS 369.150 Administrationof chapter; duties of Department of Taxation.

NRS 369.155 Standardsfor determining whether alcohol is used as fuel or liquor.

NRS 369.160 Moneyfor administration of chapter.

NRS 369.170 LiquorTax Account: Remittances; refunds.

NRS 369.173 Distributionand apportionment of money collected from tax on certain liquor.

NRS 369.174 Transferof money collected from tax on certain liquor to Tax on Liquor Program Account.

NRS 369.175 Applicabilityof chapter.

LICENSES

NRS 369.180 Requiredlicenses; scope of license for instructional wine-making facility.

NRS 369.181 Definitions.

NRS 369.190 Applicationfor license.

NRS 369.200 Approvalor disapproval of application by county commissioners; issuance of license; newhearing.

NRS 369.210 Contentsof license.

NRS 369.220 Signingand posting of license; license nontransferable; exception.

NRS 369.230 Recommendationof suspension or revocation of license by county commissioners; grounds.

NRS 369.240 Complaintagainst licensee: Issuance and service of citation; effect of failure toanswer.

NRS 369.250 Timeand place of hearing; notice.

NRS 369.260 Hearing;decision; notice of recommendation; action by Department of Taxation uponrecommendation of suspension or revocation.

NRS 369.270 Newhearing before county commissioners or Department; final order.

NRS 369.280 Summarysuspension or revocation of license: Grounds; procedure.

NRS 369.290 Renewalof cancelled license.

NRS 369.300 Scheduleof fees for licenses.

NRS 369.310 Datefees due; penalty; cancellation of license for failure to pay fee and penalty;payment of proportionate part; date of license.

NRS 369.320 Counties,cities and towns not prohibited from requiring licenses.

EXCISE TAXES

NRS 369.330 Levy,collection and amount of tax.

NRS 369.333 Additionalexcise tax levied on certain liquor; limitations on levy and collection of tax.

NRS 369.335 Exemptionfor sale of liquor by licensed wholesale dealer to certain instrumentalities ofArmed Forces; credit or refund.

NRS 369.340 Liquorsold to permissible persons exempt from tax.

NRS 369.345 Exemptionfor certain wine produced on premises of instructional wine-making facility;credit or refund.

NRS 369.350 Securityfor taxes: Bonds and deposits; waiver of requirement.

NRS 369.360 Rulesof Department.

NRS 369.370 Paymentof tax by importers and manufacturers; refund or credit; discount; extension oftime for payment.

SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS

NRS 369.382 Suppliers:Authority to engage in business of importing, wholesaling or retailingalcoholic beverages restricted.

NRS 369.386 Suppliers:Conditions for selling to importer or wholesaler; designation of importer andagent.

NRS 369.388 Importerto purchase liquor only from supplier.

NRS 369.390 Rightsof holder of importers license; transfer of liquor; permissible persons toprocure permit.

NRS 369.400 Importers:Inventory; records; inspection; penalty.

NRS 369.410 Certainwhiskeys not to be imported; exception.

NRS 369.415 Licensingof person importing liquor for rectification as importer; taxation of bulkimports of neutral or distilled spirits after rectification and bottling.

NRS 369.420 Seizureand sale of liquor.

NRS 369.430 Certificateof compliance.

NRS 369.440 Certificatesfor permissible persons.

NRS 369.450 Importationand delivery of liquor by certain carriers; transportation of liquor by specialpermit.

NRS 369.460 Penaltiesfor violating NRS 369.450 or relatedregulation.

SHIPMENTS TO EXEMPT PERSONS FOR PERSONAL OR HOUSEHOLD USE

NRS 369.462 Paymentof tax by supplier.

NRS 369.464 Suppliersof wine: Designation of importer.

NRS 369.466 Suppliersof wine: Payment of fee after shipment of 200 or more cases.

NRS 369.468 Preservationof records for inspection and audit.

WHOLESALE DEALERS AND RETAIL LIQUOR STORES

NRS 369.470 Wholesaledealers: Rights of licensees.

NRS 369.480 Wholesaledealers: Inventory; records; inspection; penalty.

NRS 369.485 Certaintransactions between wholesale dealer and retail liquor store prohibited;wholesale dealer to impose charge for delinquent payment; penalties.

NRS 369.486 Sourcesfor purchase of liquor by wholesaler who is not importer designated by supplier.

NRS 369.4863 Transfersof liquor between affiliated retail liquor stores; notification of boundariesof marketing areas.

NRS 369.4865 Transfersof liquor between retail liquor stores holding nonrestricted gaming licenses.

NRS 369.487 Retailersto purchase liquor only from state-licensed wholesalers; exceptions.

NRS 369.488 Sourcesfor purchase of liquor by retailer.

ENFORCEMENT AND PENALTIES

NRS 369.490 Unlawfulpossession, sale or transportation of liquor; exceptions.

NRS 369.495 Unlawfulto make, store, possess or transport liquor with intent to defraud State;penalty.

NRS 369.510 Powersof boards of county commissioners and Department of Taxation.

NRS 369.520 Preservationof invoices.

NRS 369.530 Inspectionsof vehicles and premises.

NRS 369.540 Enforcementof chapter.

NRS 369.550 Penaltiesfor certain violations.

NRS 369.560 Civilactions and damages for certain violations; liability of certain directors,officers, agents and employees.

ALCOHOLIC BEVERAGE AWARENESS PROGRAMS

NRS 369.600 Definitions.

NRS 369.605 Alcoholicbeverage defined.

NRS 369.610 Alcoholicbeverage awareness program defined.

NRS 369.615 Commissiondefined.

NRS 369.620 Establishmentdefined.

NRS 369.625 Developmentand contents of curriculum for program; certification and operation of program;adoption of regulations.

NRS 369.630 Completionof certified program by certain employees of establishment: Duties of owner oroperator of establishment; imposition and disposition of administrative fine;reporting of violations; applicability of provisions.

NRS 369.635 Adoptionby political subdivision of certain requirements or standards prohibited;exception.

_________

 

GENERAL PROVISIONS

NRS 369.010 Beerdefined. As used in this chapter, beer meansany beverage obtained by the alcoholic fermentation of any infusion ordecoction of barley, malt, hops, or any other similar product, or anycombination thereof, in water.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01]

NRS 369.015 Caseof wine defined. As used in this chapter,case of wine means 12 bottles each containing 750 milliliters of wine or anamount equal to that volume of wine.

(Added to NRS by 1999, 2103)

NRS 369.030 Importerdefined. As used in this chapter, importermeans any person who, in the case of liquors which are brewed, fermented or producedoutside the State, is first in possession thereof within the State after completionof the act of importation.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01]

NRS 369.035 Instructionalwine-making facility defined.

1. As used in this chapter, instructional wine-makingfacility means an instructional wine-making facility operated pursuant to NRS 597.245.

2. For the purposes of this chapter:

(a) A person who operates an instructional wine-makingfacility is not a wine maker or a supplier, brewer, distiller, manufacturer,producer, vintner, bottler, wholesaler, wholesale dealer, retailer or retaildealer of wine.

(b) An instructional wine-making facility is not awinery or a retail liquor store.

(Added to NRS by 2005, 1274)

NRS 369.040 Liquordefined.

1. As used in this chapter, liquor means beer, wine,gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containingone-half of 1 percent or more of alcohol by volume and which is used forbeverage purposes.

2. Any liquid containing beer or wine in combinationwith any other liquor shall not be construed to be beer or wine.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01](NRS A 1971, 584)

NRS 369.050 Originalpackage defined. As used in this chapter,original package means any container or receptacle first used for holdingliquor, which container or receptacle is sealed.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01](NRSA 1971, 585)

NRS 369.070 Permissibleperson defined. As used in this chapter, permissibleperson means any duly ordained minister who uses liquor for sacramentalpurposes, any doctor, apothecary or pharmaceutist who uses alcohol for or in compoundingmedicine, or the representative of any school, university, hospital, clinic orindustrial concern where liquor is used and needed for industrial purposes andnot for concocting beverages for drink.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01]

NRS 369.090 Retailliquor store defined. As used in thischapter, retail liquor store means an establishment where beers, wines andliquors, in original packages or by the drink, are sold to a consumer.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01](NRS A 1959, 561)

NRS 369.100 Saleand to sell defined. As used in thischapter, sale or to sell means and includes any of the following:

1. To exchange, barter, possess or traffic in;

2. To solicit or receive an order for;

3. To keep or expose for sale;

4. To serve with meals;

5. To deliver for value or in any way other thangratuitously;

6. To peddle;

7. To possess with intent to sell;

8. To transfer to anyone for sale or resale;

9. To possess or transport in contravention of thischapter;

10. To traffic in for any consideration, promised orobtained directly or indirectly; or

11. To procure or allow to be procured for any reason.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01]

NRS 369.111 Supplierdefined. As used in this chapter, suppliermeans, with respect to liquor which is brewed, distilled, fermented,manufactured, rectified, produced or bottled:

1. Outside the United States:

(a) The brewer, distiller, manufacturer, producer, rectifier,vintner or bottler of the liquor, or his designated agent; or

(b) The owner of the liquor when it is firsttransported into any area under the jurisdiction of the United StatesGovernment, if the brewer, distiller, manufacturer, rectifier, producer,vintner or bottler of the liquor, or a designated agent of such a person, hasnot designated an importer to import the liquor into this State;

2. Within the United States but outside this State,the brewer, distiller, manufacturer, rectifier, producer, vintner or bottler ofthe liquor, or his designated agent; or

3. Within this State, the distiller, manufacturer,rectifier, producer or bottler of the liquor or his designated agent.

(Added to NRS by 1981, 1009; A 2003, 971; 2005, 1324)

NRS 369.130 Wholesaledealer defined. As used in this chapter,wholesale dealer or wholesaler means a person licensed to sell liquor as itis originally packaged to retail liquor stores or to another licensedwholesaler, but not to sell to the consumer or general public.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01](NRS A 1971, 585)

NRS 369.140 Winedefined. As used in this chapter, wine meansany alcoholic beverage obtained by the fermentation of the natural content offruits or other agricultural products containing sugar.

[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.01]

NRS 369.150 Administrationof chapter; duties of Department of Taxation.

1. The Department is charged with the duty ofadministering the provisions of this chapter.

2. The Department shall:

(a) Prescribe and cause to be printed and issued freeof charge all forms for applications and reports.

(b) Except as otherwise provided in NRS 369.430, issue free of charge all certificatesand permits.

(c) Adopt and enforce all rules, regulations andstandards necessary or convenient to carry out the provisions of this chapter.

(d) Adopt regulations to carry out the provisions of NRS 369.462 to 369.468, inclusive, 369.486 and 369.488.

[Part 22:160:1935; A 1945, 371; 1943 NCL 3690.22] +[Part 24:160:1935; A 1945, 371; 1943 NCL 3690.24](NRS A 1959, 561; 1975,1704; 1995, 1041; 1999,2104)

NRS 369.155 Standardsfor determining whether alcohol is used as fuel or liquor. The requirements of this state for determining whetheralcohol is produced for use in or as a motor vehicle fuel or for use in or asliquor are the same as the requirements of the Bureau of Alcohol, Tobacco andFirearms of the United States Department of the Treasury.

(Added to NRS by 1981, 117)

NRS 369.160 Moneyfor administration of chapter. Funds for theadministration of the provisions of this chapter shall be provided by directlegislative appropriation from the General Fund upon the presentation ofbudgets in the manner required by law.

[Part 21:160:1935; A 1945, 371; 1949, 67; 1951, 75]

NRS 369.170 LiquorTax Account: Remittances; refunds.

1. All revenues required to be paid to the State underthis chapter must be paid to the Department in the form of remittances payableto the Department. The Department shall deposit the payments in the StateTreasury to the credit of the Liquor Tax Account in the State General Fund.

2. The Department shall indicate the amount, if any,which is derived from the tax on liquor containing more than 22 percent ofalcohol by volume.

3. Upon order of the State Controller, money in theLiquor Tax Account must be drawn therefrom for any refunds under this chapter.

[Part 21:160:1935; A 1945, 371; 1949, 67; 1951,75](NRS A 1969, 1133; 1971, 585; 1975, 1704; 1981, 257)

NRS 369.173 Distributionand apportionment of money collected from tax on certain liquor. The Department shall apportion, on a monthly basis, fromthe tax on liquor containing more than 22 percent of alcohol by volume, theportion of the tax collected during the preceding month which is equivalent to50 cents per wine gallon, among Carson City and the counties of this state in proportionto their respective populations. The State Controller shall deposit the amountsapportioned to Carson City and each county in the Local Government TaxDistribution Account created by NRS 360.660for credit to the respective accounts of Carson City and each county.

(Added to NRS by 1969, 1133; A 1971, 2086; 1981, 285;1983, 390; 1997, 3286; 1999,17)

NRS 369.174 Transferof money collected from tax on certain liquor to Tax on Liquor Program Account. Each month, the State Controller shall transfer to the Taxon Liquor Program Account in the State General Fund, from the tax on liquorcontaining more than 22 percent of alcohol by volume, the portion of the taxwhich exceeds $3.45 per wine gallon.

(Added to NRS by 1981, 897; A 1999, 17; 2003, 20thSpecial Session, 168)

NRS 369.175 Applicabilityof chapter. This chapter shall not apply tocommon carriers, while engaged in interstate commerce, which sell or furnishliquor on their trains, buses or airplanes. Common carriers, while engaged ininterstate commerce, which sell or furnish liquor on their trains, buses orairplanes, may purchase liquor from licensed Nevada wholesale dealers subjectto rules and regulations of the Department. A refund or credit for the excisetax paid on such liquor shall be allowed the wholesale dealer.

(Added to NRS by 1965, 303; A 1975, 1705)

LICENSES

NRS 369.180 Requiredlicenses; scope of license for instructional wine-making facility.

1. In addition to thelimitations imposed by NRS 597.210 and 597.220, a person shall not:

(a) Import liquors into this State unless he firstsecures an importers license or permit from this State.

(b) Engage in business as a wholesale dealer of winesand liquors in this State unless he first secures a wholesale wine and liquordealers license from this State.

(c) Engage in business as a wholesale dealer of beer inthis State unless he first secures a wholesale beer dealers license from thisState.

(d) Operate a winery in this State or export wine fromthis State unless he first secures a wine-makers license from this State.

(e) Operate an instructional wine-making facility inthis State unless he first secures a license for the instructional wine-makingfacility from this State.

(f) Operate a brewery in this State unless he firstsecures a brewers license from this State.

(g) Operate a brew pub in this State unless he firstsecures a brew pubs license from this State.

2. A person who holds a license for an instructionalwine-making facility:

(a) May engage in any activity authorized by NRS 597.245.

(b) May not engage in any other activity for which alicense is required pursuant to this chapter, unless the person holds theappropriate license for that activity.

3. As used in this section:

(a) Brew pub has the meaning ascribed to it in NRS 597.200.

(b) Brewery means an establishment which manufacturesmalt beverages but does not sell those malt beverages at retail.

(c) Malt beverage has the meaning ascribed to it in NRS 597.200.

[Part 2:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.02] + [3:160:1935; 1931 NCL 3690.03] + [4:160:1935; 1931 NCL 3690.04](NRS A 1975, 624; 1991, 109, 384; 1995, 1566; 2005, 1274)

NRS 369.181 Definitions. As used in NRS 369.180,unless the context otherwise requires:

1. Alcoholic beverage means any spirituous, vinousor malt liquor which contains 1 percent or more ethyl alcohol by volume.

2. Engage in includes participation in a business asan owner or partner, or through a subsidiary, affiliate, ownership equity or inany other manner.

(Added to NRS by 1975, 623; A 1985, 531)

NRS 369.190 Applicationfor license.

1. An application for any of the licenses described inNRS 369.180 must be made to the board ofcounty commissioners of the county in which the applicant maintains hisprincipal place of business.

2. Each application must:

(a) Be made on such form as the Department prescribes.

(b) Include the name and address of the applicant. Ifthe applicant is:

(1) A partnership, the application must includethe names and addresses of all partners.

(2) A corporation, association or otherorganization, the application must include the names and addresses of thepresident, vice president, secretary and managing officer or officers.

(3) A person carrying on or transacting businessin this state under an assumed or fictitious name, the person making theapplication must attach to the application:

(I) A certified copy of the certificaterequired by NRS 602.010 or any renewalcertificate required by NRS 602.035.

(II) A certificate signed by an officer ofthe corporation or by each person interested in, or conducting or carrying onsuch business, or intending so to do, and acknowledged before a personauthorized to take acknowledgments of conveyances of real property, indicatingthe name of the authorized representative whose signature may be required onthe license under the provisions of this chapter.

(c) Specify the location, by street and number, of thepremises for which the license is sought.

(d) Be accompanied by the annual license fee requiredfor the particular license for which application is made.

3. The board of county commissioners shall examine allapplications filed with it, and shall require satisfactory evidence that theapplicant is a person of good moral character.

[5:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.05](NRS A 1959, 410; 1971, 585; 1975, 1705; 1981, 1010; 2001, 812)

NRS 369.200 Approvalor disapproval of application by county commissioners; issuance of license; newhearing.

1. The board of county commissioners shall approve ordisapprove applications. If an application is disapproved by the board ofcounty commissioners, the board forthwith shall return the license feeaccompanying the application to the applicant. If the board of countycommissioners approves an application, the board shall forward it to theDepartment, together with the boards written approval thereof and the licensefee accompanying the application.

2. Upon receipt thereof the Department shall reviewthe application and approval, and, if no further objections are presented orknown, shall issue the appropriate license to the applicant.

3. In its discretion, the Department may grant anapplicant whose application has been disapproved a new hearing before theDepartment if it shall be made to appear to the Department that the decision ofthe board of county commissioners was arbitrary, unreasonable or unjust.

[6:160:1935; A 1947, 645; 1943 NCL 3690.06] + [Part12:160:1935; A 1945, 371; 1943 NCL 3690.12](NRS A 1975, 1706)

NRS 369.210 Contentsof license. Every license issued under thischapter shall set forth:

1. The name of the person to whom it is issued.

2. The location, by street and number, of the premisesfor which the license is issued.

3. The particular class of liquor or liquors that thelicensee is authorized to sell.

[7:160:1935; 1931 NCL 3690.07](NRS A 1971, 586)

NRS 369.220 Signingand posting of license; license nontransferable; exception. Each license shall:

1. Be signed by the licensee or the authorizedrepresentative of the licensee.

2. Be posted in a conspicuous place in the premisesfor which it was issued.

3. Be nontransferable, except that upon prior writtennotice to the Department the location of the premises for which it was issuedmay be changed.

[8:160:1935; 1931 NCL 3690.08](NRS A 1959, 562;1971, 586; 1975, 1706)

NRS 369.230 Recommendationof suspension or revocation of license by county commissioners; grounds. The board of county commissioners may, upon its ownmotion, and shall, upon the verified complaint in writing of any person, investigatethe action of any licensee under this chapter, and shall have power to recommendthe temporary suspension or permanent revocation of a license for any one ofthe following acts or omissions:

1. Misrepresentation of a material fact by theapplicant in obtaining a license under this chapter;

2. If the licensee violates or causes or permits to beviolated any of the provisions of this chapter;

3. If the licensee commits any act which would be sufficientground for the denial of an application for a license under this chapter;

4. If the licensee sells liquor to a wholesaler orretailer who is not a holder of a proper license or permit at such time; or

5. If the licensee fails to pay the excise tax or anypenalty in connection therewith, in whole or in part, imposed by law, orviolates any regulation of the Department respecting the same.

[9:160:1935; A 1945, 371; 1943 NCL 3690.09](NRS A1965, 1469; 1966, 66; 1967, 1346; 1975, 1706)

NRS 369.240 Complaintagainst licensee: Issuance and service of citation; effect of failure toanswer.

1. Upon the filing with the board of countycommissioners of the county in which a licensee maintains his principal placeof business of a verified complaint charging the licensee with the commission,within 1 year prior to the date of filing the complaint, of any act which iscause for suspension or revocation of a license, the board of countycommissioners forthwith shall issue a citation directing the licensee, within10 days after service thereof upon him, to appear by filing with the board ofcounty commissioners his verified answer to the complaint showing cause, if anyhe has, why his license should not be suspended or revoked. Service of thecitation with a copy of the complaint shall be made upon the licensee asprovided by the Nevada Rules of Civil Procedure for the service of process incivil actions.

2. Failure of the licensee to answer within the timespecified shall be deemed an admission by him of the commission of the act oracts charged in the complaint. Thereupon, the board of county commissionersshall give written notice of the failure of the licensee to answer to theDepartment. The Department forthwith shall suspend or revoke the license, asthe case may be, and shall give notice of such suspension or revocation bymailing a true copy thereof, by United States registered or certified mail in asealed envelope with postage thereon fully prepaid, addressed to the licenseeat his latest address of record in the office of the Department.

[10:160:1935; A 1947, 645; 1943 NCL 3690.10](NRS A1969, 95; 1975, 1706)

NRS 369.250 Timeand place of hearing; notice. Upon the filingof the answer, the board of county commissioners shall fix a time and place fora hearing and give the licensee and the complainant not less than 5 daysnotice thereof. The notice may be served by depositing in the United Statesmail a true copy of the notice enclosed in a sealed envelope with postagethereon fully prepaid, addressed to the licensee and to the complainant,respectively, at their last known addresses. With the notice to the complainantthere shall be attached or enclosed a copy of the answer. If either party hasappeared by counsel the notice shall be given, in like manner, to counselinstead of to the party.

[11:160:1935; 1931 NCL 3690.11]

NRS 369.260 Hearing;decision; notice of recommendation; action by Department of Taxation uponrecommendation of suspension or revocation.

1. Upon the hearing, the board of county commissionersshall hear all relevant and competent evidence offered by the complainant andby the licensee.

2. After the hearing is concluded and the mattersubmitted, the board of county commissioners shall, within 10 days after suchsubmission, render its decision in writing recommending the suspension orrevocation of the license, or dismissing the complaint, with a statement of theboards reasons therefor.

3. The board of county commissioners shall give to thecomplainant and to the licensee, or their respective attorneys, notice of suchrecommendation, by mail, in the same manner as prescribed in this chapter forthe giving of notice of hearing.

4. A copy of the decision of the board of countycommissioners recommending the suspension or revocation of a license shall betransmitted forthwith by the board to the Department. Thereupon, the Departmentshall cause the license to be suspended or revoked and shall give noticethereof in the same manner as provided in NRS369.240.

[Part 12:160:1935; A 1945, 371; 1943 NCL 3690.12](NRS A 1975, 1707)

NRS 369.270 Newhearing before county commissioners or Department; final order.

1. Notwithstanding any other provision of thischapter, before suspending or revoking any license, the Department, in itsdiscretion, may:

(a) If the licensee has not appeared pursuant to theprovisions of NRS 369.240, permit him toappear before the board of county commissioners and make a showing on hisbehalf if it is made to appear to the Department that the licensees neglect toappear before the board of county commissioners was excusable.

(b) If a hearing was had, grant the licensee a newhearing before the Department if it shall be made to appear to the Departmentthat the decision of the board of county commissioners was arbitrary,unreasonable or unjust.

2. After any new hearing before the Department, theDepartment shall enter a final order revoking or refusing to revoke the licenseaffected.

[Part 12:160:1935; A 1945, 371; 1943 NCL 3690.12](NRS A 1975, 1707)

NRS 369.280 Summarysuspension or revocation of license: Grounds; procedure.

1. Notwithstanding any other provision of thischapter, the board of county commissioners shall have the right to suspend orrevoke summarily any license in cases appearing to it to be of an aggravatedand flagrant violation of law.

2. On request, in all such cases, the Department shallconduct a hearing covering the proceedings and evidence, if any, before theboard of county commissioners, and any additional evidence offered by the boardof county commissioners or the licensee.

3. The hearing before the Department shall be had onreasonable notice of time, place and subject matter to the licensee and theboard of county commissioners, and the Department shall decide the matterwithout delay by either confirming, modifying or setting aside the action ofthe board of county commissioners.

4. If the Department finds that a licensee isviolating any of the provisions of this chapter, the Department may issue asummary suspension of the violators license. The Department shall notify theboard of county commissioners of such suspension. Within 10 days after suchnotice the Department shall conduct a public hearing in the matter in theappropriate county. The board of county commissioners may appear before theDepartment at the hearing.

[Part 12:160:1935; A 1945, 371; 1943 NCL 3690.12](NRS A 1969, 614; 1975, 1708)

NRS 369.290 Renewalof cancelled license. Upon a subsequentwritten recommendation of the board of county commissioners setting forth thatthe licensee has shown proper cause in the opinion of the board of countycommissioners, the Department may renew any license cancelled as provided inthis chapter.

[14:160:1935; 1931 NCL 3690.14](NRS A 1975, 1708)

NRS 369.300 Scheduleof fees for licenses. The following is aschedule of fees to be charged for licenses:

 

Importers wine, beer and liquorlicense............................................................. $500

Importers beer license............................................................................................ 150

Wholesale wine, beer and liquorlicense.............................................................. 250

Wholesale beer dealers license.............................................................................. 75

Wine-makers license................................................................................................ 75

License for an instructionalwine-making facility.................................................. 75

Brew pubs license..................................................................................................... 75

Brewers license......................................................................................................... 75

 

[Part 15:160:1935; A 1939, 73; 1945, 371; 1943 NCL 3690.15](NRS A 1959, 562; 1965, 303; 1991, 109, 384; 1995, 1567; 2005, 1274)

 

NRS 369.310 Datefees due; penalty; cancellation of license for failure to pay fee and penalty;payment of proportionate part; date of license.

1. All license fees are due and payable on July 1 ofeach year. If not paid by July 15 of each year the license may be cancelled bythe Department. Between July 15 and July 31 of each year, the fee may be paidwith a penalty of 5 percent added to such fee. If the fee and penalty are notpaid by July 31 of each year, the license shall be cancelled automatically.

2. If any license is issued at any time during theyear other than by July 15, the fee shall be for that proportionate part of theyear that the license will be in effect, which in any event shall be for notless than one quarter of a year.

3. No license shall be dated other than on the 1st dayof the month in which it is granted.

[Part 15:160:1935; A 1939, 73; 1945, 371; 1943 NCL 3690.15](NRS A 1959, 562; 1961, 593; 1975, 1708)

NRS 369.320 Counties,cities and towns not prohibited from requiring licenses. Nothing in this chapter shall be deemed to prohibit anycounty, city or town in Nevada from requiring an importer or seller of liquorto obtain a local license before engaging in such business.

[Part 17:160:1935; A 1945, 371; 1943 NCL 3690.17]

EXCISE TAXES

NRS 369.330 Levy,collection and amount of tax. Except asotherwise provided in this chapter, an excise tax is hereby levied and must becollected respecting all liquor and upon the privilege of importing,possessing, storing or selling liquor, according to the following rates andclassifications:

1. On liquor containing more than 22 percent ofalcohol by volume, $3.60 per wine gallon or proportionate part thereof.

2. On liquor containing more than 14 percent up to andincluding 22 percent of alcohol by volume, $1.30 per wine gallon orproportionate part thereof.

3. On liquor containing from one-half of 1 percent upto and including 14 percent of alcohol by volume, 70 cents per wine gallon orproportionate part thereof.

4. On all malt beverage liquor brewed or fermented andbottled in or outside this state, 16 cents per gallon.

[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371;1947, 645; 1955, 464](NRS A 1961, 614; 1969, 1133; 1971, 586; 1981, 897; 1983,514; 2003,20th Special Session, 168)

NRS 369.333 Additionalexcise tax levied on certain liquor; limitations on levy and collection of tax.

1. In addition to the excise tax provided by NRS 369.330, there is hereby levied and shallbe collected upon all liquor containing more than 22 percent of alcohol byvolume imported into this state after July 1, 1965, an excise tax in the amountof $1.50 per wine gallon.

2. The tax imposed by subsection 1 shall not be leviedor collected unless the federal gallonage tax imposed by 26 U.S.C. 5001 isreduced to $9 per gallon and shall not be levied or collected on any liquor forwhich a federal gallonage tax of $10.50 per gallon has been paid.

(Added to NRS by 1965, 1289)

NRS 369.335 Exemptionfor sale of liquor by licensed wholesale dealer to certain instrumentalities ofArmed Forces; credit or refund.

1. No excise tax may be imposed upon the sale ofliquor by licensed wholesale dealers to the following instrumentalities of theArmed Forces of the United States, organized under Army, Air Force or Navyregulations, and located upon territory within the geographical boundaries ofthe State of Nevada:

(a) Army, Navy or Air Force exchanges.

(b) Officers, noncommissioned officers and enlistedmens clubs or messes.

2. If any wholesale dealer pays the tax on liquorwhich was exempt at the time it was sold, the taxpayer may obtain a credit orrefund with respect to the tax so paid in the manner provided by theDepartment.

(Added to NRS by 1963, 1275; A 1975, 1708; 1985, 646)

NRS 369.340 Liquorsold to permissible persons exempt from tax. Itis hereby declared to be the intent of this chapter that no excise tax shall beimposed on liquor sold to permissible persons, and the Department, in computingthe excise tax to be paid on liquor, shall make rules for refunds or credits tobe allowed to any importer making a satisfactory showing of such sales.

[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371;1947, 645; 1955, 464](NRS A 1975, 1709)

NRS 369.345 Exemptionfor certain wine produced on premises of instructional wine-making facility;credit or refund.

1. No excise tax may be imposed upon wine produced onthe premises of an instructional wine-making facility if the wine is used,consumed or disposed of on the premises of the facility or distributed topersons for household or personal use in the manner authorized by NRS 597.245.

2. If a person pays the tax on any wine which isexempt from the tax pursuant to this section, the person may obtain a credit orrefund with respect to the tax so paid in the manner provided by theDepartment.

(Added to NRS by 2005, 1274)

NRS 369.350 Securityfor taxes: Bonds and deposits; waiver of requirement.

1. Each licensed importer, brewer or wine maker shallfurnish a bond executed by him as principal, and by a corporation qualifiedunder the laws of this state as surety, payable to the State of Nevada, andconditioned upon the payment of all excise taxes due or to become due from himunder the provisions of this chapter. Each bond must be in a principal sumequal to the greatest excise tax paid by the importer, brewer or wine maker inany quarter of the preceding year, or if such a standard is not available, thenin a sum required from a licensee operating under conditions deemed comparableby the Department. In no case may a bond be for an amount less than $1,000.When cash or a savings certificate, certificate of deposit or investmentcertificate is used, the amount required must be rounded off to the next largerintegral multiple of $100.

2. In lieu of a bond a licensed importer, brewer orwine maker may deposit with the Department, under such terms as the Departmentmay prescribe, a like amount of lawful money of the United States or any otherform of security authorized by NRS 100.065.If security is provided in the form of a savings certificate, certificate of depositor investment certificate, the certificate must state that the amount is unavailablefor withdrawal except upon order of the Department. The Department shalldeposit all cash and bonds of the United States or of the State of Nevadareceived pursuant to this subsection with the State Treasurer as custodian.

3. Notwithstanding any other provision of thissection, upon application and a satisfactory showing therefor, the Departmentmay, from time to time, increase or decrease the amount of the required bond,having consideration for the amount of importations made by the importer or theamount of beer or wine possessed or sold by the brewer or wine maker,respectively.

4. Notwithstanding any other provision of thissection, the Department may waive the requirement of a bond pursuant to thissection whenever a licensed importer, brewer or wine maker has maintained asatisfactory record of payment of excise taxes for a period of not less than 5consecutive years.

[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371;1947, 645; 1955, 464](NRS A 1959, 562; 1967, 854; 1975, 1709; 1989, 1071;1995, 1066)

NRS 369.360 Rules of Department. The Departmentshall make all necessary and convenient rules:

1. Prescribing the form of reports and claims made bytaxpayers.

2. Prescribing the time for making such reports andsettlements thereon.

3. Respecting permissible persons as well as otherimporters.

[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371;1947, 645; 1955, 464](NRS A 1975, 1709)

NRS 369.370 Paymentof tax by importers and manufacturers; refund or credit; discount; extension oftime for payment.

1. For the privilege of importing, possessing, storingor selling liquors, all licensed importers and manufacturers of liquor in thisState shall pay the excise tax imposed and established by this chapter.

2. If, after the tax is paid on any such liquor,satisfactory evidence is presented to the Department that the imports have beenactually exported and sold outside this State in a manner not in conflict withthe law of the place of sale, the Department shall direct that a refund orcredit of the tax so paid be made to the taxpayer. The taxpayer shall reportall such exports and imports, and pay the tax on the imports monthly, on formsand subject to regulations prescribed by the Department.

3. The excise tax imposed by this chapter is due on orbefore the 20th day of the following month. If all such taxes are paid on orbefore the 15th day of the following month, a discount in the amount of 0.5percent of the tax must be allowed to the taxpayer. The Department may, forgood cause, extend for not more than 15 days after the date the tax is due thetime for paying the tax if a request for such an extension of time is receivedby the Department on or before the date the tax was due. If such an extensionis granted, interest accrues from the original date the tax was due.

4. The Department shall allow refunds or credits onany shipments lost, stolen or damaged in transit, or damaged or spoiled on thepremises, may require all claims in connection therewith to be sworn to and maymake ratable tax adjustments, credits or refunds to effectuate the purposes ofthis chapter.

[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371;1947, 645; 1955, 464](NRS A 1961, 593; 1971, 587; 1975, 1709; 1987, 329; 2003, 20th SpecialSession, 19)

SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS

NRS 369.382 Suppliers:Authority to engage in business of importing, wholesaling or retailingalcoholic beverages restricted. Except asotherwise provided in NRS 369.386 and 369.415, a supplier shall not engage in thebusiness of importing, wholesaling or retailing alcoholic beverages in thisState.

(Added to NRS by 2005, 1324)

NRS 369.386 Suppliers:Conditions for selling to importer or wholesaler; designation of importer andagent.

1. Except as otherwise provided in NRS 369.464, a supplier of liquor may sellto an importer or wholesaler in this State only if:

(a) Their commercial relationship is of definiteduration or continuing indefinite duration; and

(b) The importer is granted the right to offer, selland distribute within this State or any designated area thereof such of thesuppliers brands of packaged malt beverages, distilled spirits and wines, orall of them, as may be specified.

2. The supplier shall file with the Department awritten notice indicating the name and address of each designated importer.Each importer shall file with the Department a written acceptance of thedesignation.

3. A brewer, distiller, manufacturer, producer,vintner or bottler of liquor who designates an agent to sell his products toimporters into this State shall file with the Department a written designationindicating the name and address of the agent, and the agent shall file with theDepartment a written acceptance of the designation.

(Added to NRS by 1981, 1009; A 1999, 2104; 2005, 1324)

NRS 369.388 Importerto purchase liquor only from supplier. Aperson who holds an importers license or permit may purchase a liquor onlyfrom the supplier of that liquor.

(Added to NRS by 1981, 1009)

NRS 369.390 Rightsof holder of importers license; transfer of liquor; permissible persons toprocure permit.

1. An importers license shall authorize the holderthereof to be the first person in possession of such liquors within the Stateof Nevada after completion of the act of importation of liquors which arebrewed, fermented or produced outside of the State.

2. An importers license shall permit the holderthereof to import liquor to the place specified therein and to no other place.It shall not authorize the sale or transfer for sale of any type of liquor. Inorder to make such sale or transfer the licensee must first secure theappropriate license or licenses applicable to the class or classes of businessin which he is engaged. The transfer of liquor from a licensed importer tohimself as a licensed wholesaler shall not be deemed a sale.

3. Every permissible person must procure a permit.

[Part 2:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.02] + [Part 17:160:1935; A 1945, 371; 1943 NCL 3690.17](NRS A 1971,587)

NRS 369.400 Importers:Inventory; records; inspection; penalty.

1. At all times each importer shall keep on hand at afixed place of business in Nevada liquor of a wholesale value of at least$1,000.

2. All importers, except permissible persons, shallkeep a record of all serial numbers, identifying numbers or marks of all casesor containers of liquor imported by them.

3. Each importer shall keep in a fixed place ofbusiness in Nevada, in such form as may be recommended by the Department, arecord of all liquor received into the State of Nevada, together with copies ofinvoices and a monthly inventory of all liquor on hand on the last day of eachmonth, if requested so to do by the Department.

4. All such liquor, papers and records shall beexhibited at any time during business hours, on demand, to the Department or itsagents. Any person preventing or interfering with such inspection shall beguilty of a misdemeanor.

[Part 2:160:135; A 1945, 371; 1947, 645; 1943 NCL 3690.02] + [Part 23:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.23](NRSA 1975, 1710)

NRS 369.410 Certainwhiskeys not to be imported; exception.

1. After January 1, 1948, no importer or consignee ofliquors shall import or accept any consignment of liquors labeled or sold aswhiskey, unless the same be straight whiskey or blends of straight whiskeysaged in charred oak containers for 2 or more years after distillation andbefore bottling, or a blended whiskey, unless the same contain not less than 20percent of straight whiskey or whiskeys aged in charred oak containers for 2 ormore years after distillation and before bottling, blended with neutralspirits.

2. Nothing in subsection 1 shall apply to importedScotch, Irish or Canadian whiskey.

[Part 14.1:160:1935; added 1945, 371; A 1947, 645;1943 NCL 3690.14a]

NRS 369.415 Licensingof person importing liquor for rectification as importer; taxation of bulkimports of neutral or distilled spirits after rectification and bottling.

1. Any person who imports liquor into the State forthe purpose of rectification is an importer and shall be licensed pursuant to NRS 369.180.

2. A licensed importer of liquor shall import neutralor distilled spirits in bulk only for the express purpose of rectification.Rectified alcoholic beverages shall be sold in this State only after bottlingin original packages.

3. Bulk imports of neutral or distilled spirits shallbe taxable only when rectified and bottled in original packages for sale withinthe State.

4. Refunds, credits and discounts shall be allowedpursuant to NRS 369.370.

(Added to NRS by 1965, 303)

NRS 369.420 Seizureand sale of liquor. Any shipment of liquorwhich cannot be received or accepted by the consignee for any reason in law maybe seized by the Department or its agents and held subject to the order of theshipper for its return at the shippers expense. If it is not recovered by theshipper it shall be sold at public auction to any qualified importer in thisstate. The proceeds of such sale shall be remitted to the shipper, less anycosts or outlays chargeable, or a lien, upon the shipment.

[Part 14.1:160:1935; added 1945, 371; A 1947, 645;1943 NCL 3690.14a](NRS A 1975, 1710)

NRS 369.430 Certificateof compliance.

1. By regulation, the Department shall prescribe theform of application for and the form of a certificate of compliance, which mustbe printed and distributed to exporters of liquor into this State to assistthem in legally exporting liquor into this State.

2. An intending importer may not legally receive oraccept any shipment of liquor except from a holder of a certificate ofcompliance.

3. Before a person may engage in business as asupplier, he must obtain a certificate of compliance from the Department.

4. The Department shall grant a certificate ofcompliance to any out-of-state vendor of liquors who undertakes in writing:

(a) To furnish the Department on or before the 10th dayof each month a report under oath showing the quantity and type of liquor soldand shipped by the vendor to each licensed importer of liquor in Nevada duringthe preceding month;

(b) That he and all his agents and any other agenciescontrolled by him will comply faithfully with all laws of this State and allregulations of the Department respecting the exporting of liquor into thisState;

(c) That he will make available for inspection andcopying by the Department any books, documents and records, whether within oroutside this State, which are pertinent to his activities or the activities ofhis agents or any other agencies controlled by him within this State and whichrelate to the sale and distribution of his liquors within this State; and

(d) That he will appoint a resident of this State ashis agent for service of process or any notice which may be issued by theDepartment.

5. If any holder of a certificate of compliance failsto keep any undertaking or condition made or imposed in connection therewith,the Department may suspend the certificate and conduct a hearing, giving theholder thereof a reasonable opportunity to appear and be heard on the questionof vacating the suspension order or order finally revoking the certificate.

6. An applicant for a certificate of compliance mustpay a fee of $50 to the Department for the certificate. On or before July 1 ofeach year, the certificate holder must renew the certificate by satisfying theconditions of the original certificate and paying a fee of $50 to theDepartment.

[Part 14.1:160:1935; added 1945, 371; A 1947, 645;1943 NCL 3690.14a] + [Part 24:160:1935; A 1945, 371; 1943 NCL 3690.24](NRSA 1975, 1710; 1981, 1011; 1995, 1042; 2005, 1325)

NRS 369.440 Certificatesfor permissible persons. By regulation, the Departmentshall prescribe the form of and conditions for obtaining a permissible personscertificate, which shall be printed and distributed on request to any person orrepresentative of any institution, school, hospital, or church desiring toimport liquor for industrial, medical, scientific or sacramental purposes.

[Part 14.1:160:1935; added 1945, 371; A 1947, 645;1943 NCL 3690.14a](NRS A 1971, 587; 1975, 1711)

NRS 369.450 Importationand delivery of liquor by certain carriers; transportation of liquor by specialpermit.

1. Every common carrier and every regularly operatingcontract carrier shall make available to the Department a statement or freightbill for every shipment of liquor into this state, showing:

(a) The names of the consignor, consignee and carrierof the shipment;

(b) The date when and place where the shipment wasreceived; and

(c) The destination of the shipment.

2. The Department may adopt regulations requiring:

(a) The carrier to:

(1) Cause a person who is at least 21 years ofage to sign for the receipt of each such shipment by the consignee, and to signa document confirming the delivery of the shipment to the consignee, before thecarrier permits the consignee to remove the shipment from the point ofdestination or possession of the carrier; and

(2) Forward to the consignor the signed documentconfirming the delivery of the shipment to the consignee; and

(b) The consignor to forward to the Department thesigned document confirming the delivery of the shipment to the consignee.

3. No liquor may be imported into this state except bya common carrier, a regularly operating contract carrier or a carrier having aspecial permit to do so.

4. By special permit, the Department may authorize thetransportation of liquor within this state by means of a conveyance owned andoperated by a licensed importer, or a conveyance owned and operated by another,not being a common carrier or a regularly operating contract carrier. As acondition of such permit, the Department may require that a sign be carried onsuch conveyance, in letters at least 3 inches high, stating that the conveyanceis carrying wholesale liquor by special permit. Such carriers by special permitare subject to the same rules respecting reports and deliveries of importliquors as are common carriers and regularly operating contract carriers.

5. As used in this section:

(a) Common carrier means a person who undertakes forhire, as a regular business, the transportation of liquor from place to place,and who offers its services to all who choose to employ it and to pay itscharges therefor.

(b) Regularly operating contract carrier means aperson who, as a regular business, transports liquor from place to placepursuant to continuing contractual obligations.

[Part 18:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.18](NRS A 1975, 1711; 2003, 1208)

NRS 369.460 Penaltiesfor violating NRS369.450 or related regulation.

1. Any person violating any of the provisions of NRS 369.450 or any of the regulations madeby the Department in respect thereto shall, on conviction, be punished as for amisdemeanor.

2. In addition, any shipment of liquor transportedinto or within Nevada by an unauthorized carrier shall be confiscated and soldat auction to the highest bidder among the licensed importers in this state. Ifthere is no such bidder, the liquor shall be either destroyed or disposed of asthe Department may see fit. The proceeds of all such sales shall be classed asrevenues derived from this chapter.

[Part 18:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.18](NRS A 1975, 1712)

SHIPMENTS TO EXEMPT PERSONS FOR PERSONAL OR HOUSEHOLD USE

NRS 369.462 Paymentof tax by supplier. A supplier who ships liquor into this state pursuantto paragraph (b) or (c) of subsection 2 of NRS369.490 must pay the excise tax levied pursuant to NRS 369.330.

(Added to NRS by 1999, 2103)

NRS 369.464 Suppliersof wine: Designation of importer. A supplier who ships wine into thisstate pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer inthis state if the supplier:

1. Ships 25 cases or more of wine into this state in afiscal year; and

2. Has not already designated an importer in this state.

(Added to NRS by 1999, 2103)

NRS 369.466 Suppliersof wine: Payment of fee after shipment of 200 or more cases. If asupplier ships 200 or more cases of wine into this state pursuant to paragraph(c) of subsection 2 of NRS 369.490 in afiscal year, he must pay a fee equal to the amount of the fee for a license asan importer of wine, beer and liquor in this state for that fiscal year. Thefee is due on or before the 30th calendar day after the date on which the 200thcase of wine was shipped and is valid only for the remainder of the fiscal yearin which the 200th case of wine was shipped.

(Added to NRS by 1999, 2103)

NRS 369.468 Preservationof records for inspection and audit. A supplier who ships liquor intothis state pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 shall preserve for inspectionand audit by the Department and its agents, for a period of 4 years, allinvoices and lists of liquors shipped to a location in this state, specifyingthe:

1. Kind and quantity of liquor shipped in each order.

2. Name of the person to whom the liquor was shipped.

3. Place to which each order was shipped and the dateof shipping.

(Added to NRS by 1999, 2104)

WHOLESALE DEALERS AND RETAIL LIQUOR STORES

NRS 369.470 Wholesale dealers: Rights of licensees. Wholesaledealers licenses shall permit the holders thereof to sell liquor towholesalers, retailers and those instrumentalities of the Armed Forces of theUnited States specified in NRS 369.335only anywhere in Nevada. Sale by a wholesaler to himself as a retailer is notthe transaction of a bona fide wholesale business.

[Part 17:160:1935; A 1945, 371; 1943 NCL 3690.17](NRS A 1959, 410; 1963, 1275; 1965, 1470; 1966, 67; 1967, 1346)

NRS 369.480 Wholesale dealers: Inventory; records; inspection; penalty.

1. At all times each wholesale dealer shall keep onhand at a fixed place of business in Nevada liquor of a wholesale value of atleast $1,000.

2. Each wholesale dealer shall keep in a fixed placeof business in Nevada, in such form as may be recommended by the Department, arecord of all liquor received into the State of Nevada, together with copies ofinvoices and a monthly inventory of all liquor on hand on the last day of eachmonth, if requested so to do by the Department.

3. All such liquor, papers and records shall beexhibited at any time during business hours, on demand, to the Department orits agents. Any person preventing or interfering with such inspection is guiltyof a misdemeanor.

[Part 23:160:1935; A 1945, 371; 1947, 645; 1943 NCL 3690.23](NRS A 1975, 1712)

NRS 369.485 Certaintransactions between wholesale dealer and retail liquor store prohibited;wholesale dealer to impose charge for delinquent payment; penalties.

1. The Legislature hereby declares:

(a) That it is a privilege to engage in the business ofselling intoxicating liquor at the wholesale or retail level in this state;

(b) That the Legislature finds it necessary to imposecertain restrictions on the exercise of such privilege; and

(c) That it is the policy of this state to preclude theacquisition or control of any retail liquor store by a wholesale liquor dealer.

2. As used in this section, unless the contextrequires otherwise:

(a) Delinquent payment means the failure of a retailliquor store to make payment to a wholesale dealer for liquor on or before the15th day of the month following delivery by the wholesale dealer.

(b) Payment means the full legal discharge of thedebt by the wholesale dealers receipt of cash or its equivalent, includingordinary and recognized means for discharge of indebtedness excepting notes,pledges or other promises to pay at a future date. A postdated check, a checknot promptly deposited for collection or a check dishonored on presentation forpayment does not constitute payment.

(c) Payment in cash means the full legal discharge ofthe debt by delivery of cash, money order, certified check or a cashiers orsimilar bank officers check.

3. A wholesale dealer shall not:

(a) Loan any money or other thing of value to a retailliquor store.

(b) Invest money, directly or indirectly, in a retailliquor store.

(c) Furnish or provide any premises, building, bar orequipment to a retail liquor store.

(d) Participate, directly or indirectly, in theoperation of the business of a retail liquor store.

(e) Sell liquor to a retail liquor store except forpayment on or before delivery or on terms requiring payment by the retailliquor store before or on the 10th day of the month following delivery of suchliquor to it by the wholesale dealer.

(f) Sell liquor to a retail liquor store which isdelinquent in payment to such wholesale dealer except for payment in cash on orbefore delivery.

4. On the 15th day of the month following the deliveryof liquor and on the 15th day of each month thereafter, the wholesale dealer shallcharge a retail liquor store which is delinquent a service charge of 1.5percent of the amount of the unpaid balance.

5. The Department may impose the following penaltieson a wholesale dealer who violates any of the provisions of this section withinany 24-month period:

(a) For the first violation a penalty of not more than$500.

(b) For the second violation a penalty of not more than$1,000.

(c) For the third and any subsequent violation apenalty of not more than $5,000 or by a license suspension, or by both suchpenalty and suspension.

6. The Department may, upon its own motion, and shall,upon the verified written complaint of any wholesale dealer, investigate thepossible violation of any of the provisions of this section by any wholesale dealer.

(Added to NRS by 1975, 445; A 1975, 1753; 1977, 65)

NRS 369.486 Sourcesfor purchase of liquor by wholesaler who is not importer designated bysupplier.

1. A wholesaler who is not the importer designated bythe supplier pursuant to NRS 369.386 maypurchase liquor only from:

(a) The importer designated by the supplier pursuant toNRS 369.386 to import that liquor; or

(b) A wholesaler who purchased the liquor from theimporter designated by the supplier pursuant to NRS 369.386 to import that liquor.

2. As used in this section, supplier means the brewer,distiller, manufacturer, producer, vintner or bottler of liquor, or hisdesignated agent.

(Added to NRS by 1999, 2104: A 2003, 971)

NRS 369.4863 Transfersof liquor between affiliated retail liquor stores; notification of boundariesof marketing areas.

1. Except as otherwise provided in NRS 369.4865, a retail liquor store mayreceive and store liquor and transfer an original package of liquor to anotherretail liquor store, and that other retail liquor store may receive theoriginal package of liquor pursuant to the transfer, if:

(a) Each retail liquor store is in the marketing areaof the wholesale dealer that holds the franchise for the brand of liquorpurchased as indicated by the forms filed by the wholesale dealer with theDepartment;

(b) The retail liquor store obtains a special permitfor the transportation pursuant to subsection 4 of NRS 369.450; and

(c) The initial retail liquor store:

(1) Obtained the original package of liquor incompliance with the provisions of this chapter and chapter597 of NRS; and

(2) Is an affiliate of the retail liquor storethat receives the transfer.

2. A transfer of an original package of liquor betweenretail liquor stores which are not located within the same marketing area mayoccur only if:

(a) The wholesale dealers in the marketing areas wherethe retail liquor stores are located:

(1) Are affiliates;

(2) Consent, in writing, to the transfer; and

(3) Hold the franchises for the brands of liquorpurchased in each marketing area involved in the transfer;

(b) The retail liquor store obtains a special permitfor the transportation pursuant to subsection 4 of NRS 369.450; and

(c) The initial retail liquor store:

(1) Obtained the original package of liquor incompliance with the provisions of this chapter; and

(2) Is an affiliate of the retail liquor storethat receives the transfer.

3. A transfer authorized by this section shall not bedeemed a sale.

4. A retail liquor store that transfers or receives anoriginal package of liquor as authorized by this section:

(a) Shall not be deemed to be engaged in business as awholesale dealer based upon the transfer authorized by this section; and

(b) Shall not sell any original package of liquor thathas been transferred to any other wholesale dealer or retail liquor store.

5. A wholesale dealer shall notify the retail liquorstores located in the marketing area of the wholesaler dealer of the boundariesof that marketing area.

6. As used in this section:

(a) Affiliate means a person who, directly orindirectly through one or more intermediaries, controls, is controlled by or isunder common control with, a specified person.

(b) Franchise has the meaning ascribed to it in NRS 597.130.

(c) Liquor does not include beer or malt-basedbeverages, but does include flavored malt beverages if the supplier and thewholesale dealer holding the franchise for such flavored malt beverages consentin writing. As used in this paragraph, flavored malt beverages means flavoredmalt beverages that are not marketed, merchandised or sold as beer.

(d) Marketing area has the meaning ascribed to it in NRS 597.136.

(e) Retail liquor store includes a facility that isowned or operated by a retailer and is used for the temporary storage andtransfer of liquor pursuant to this section.

(Added to NRS by 2005, 2681)

NRS 369.4865 Transfersof liquor between retail liquor stores holding nonrestricted gaming licenses.

1. Except as otherwise provided in subsection 2, aretail liquor store that holds a nonrestricted license may transfer an originalpackage of liquor to another retail liquor store that holds a nonrestrictedlicense, and that other retail liquor store may receive the original package ofliquor pursuant to the transfer, if:

(a) Each retail liquor store:

(1) Holds its nonrestricted license for thepurposes set forth in subsection 2 of NRS463.0177; and

(2) Is in the marketing area of the wholesaledealer from which the original package of liquor was obtained by the initialretail liquor store;

(b) The initial retail liquor store:

(1) Obtained the original package of liquor incompliance with the provisions of this chapter;

(2) Is an affiliate of the retail liquor storethat receives the transfer; and

(3) Does not charge the retail liquor store thatreceives the transfer for the original package of liquor;

(c) Immediately before the transfer, the originalpackage of liquor is located at the initial retail liquor store; and

(d) Pursuant to the transfer, the original package ofliquor is transported from the initial retail liquor store to the other retailliquor store.

2. A retail liquor store that holds a nonrestrictedlicense may transfer an original package of beer to another retail liquor storethat holds a nonrestricted license, and that other retail liquor store mayreceive the original package of beer pursuant to the transfer, if the wholesaledealer of the beer authorizes, in writing, the nonrestricted licensee to makesuch a transfer.

3. A transfer authorized by this section shall not bedeemed a sale.

4. A retail liquor store that transfers or receives anoriginal package of liquor as authorized by this section:

(a) Shall not be deemed to be engaged in business as awholesale dealer based upon the transfer authorized by this section.

(b) Notwithstanding the provisions of subsection 4 of NRS 369.450, may transport the originalpackage of liquor from the initial retail liquor store to the other retailliquor store without a special permit for such transportation.

5. As used in this section:

(a) Affiliate has the meaning ascribed to it in NRS 463.0133.

(b) Marketing area has the meaning ascribed to it in NRS 597.136.

(c) Nonrestricted license has the meaning ascribed toit in NRS 463.0177.

(Added to NRS by 2001 Special Session,164; A 2003, 972,1209)

NRS 369.487 Retailersto purchase liquor only from state-licensed wholesalers; exceptions. Except as otherwise provided in NRS 369.4865 and 597.240, no retailer or retail liquordealer may purchase any liquor from other than a state-licensed wholesaler.

[Part 17:160:1935; A 1945, 371; 1943 NCL 3690.17](NRS A 1991, 109; 2001 Special Session,165)

NRS 369.488 Sourcesfor purchase of liquor by retailer.

1. Except as otherwise provided in NRS 369.4865, a retailer may purchase liquoronly from:

(a) The importer designated by the supplier pursuant toNRS 369.386 to import that liquor ifthat importer is also a wholesaler; or

(b) A wholesaler who purchased liquor from the importerdesignated by the supplier pursuant to NRS369.386 to import that liquor.

2. As used in this section, supplier means thebrewer, distiller, manufacturer, producer, vintner or bottler of liquor, or hisdesignated agent.

(Added to NRS by 1999, 2104; A 2001 Special Session,165; 2003, 972)

ENFORCEMENT AND PENALTIES

NRS 369.490 Unlawfulpossession, sale or transportation of liquor; exceptions.

1. Except as otherwise provided in subsection 2, aperson shall not directly or indirectly, himself or by his clerk, agent oremployee, offer, keep or possess for sale, furnish or sell, or solicit thepurchase or sale of any liquor in this State, or transport or import or causeto be transported or imported any liquor in or into this State for delivery,storage, use or sale therein, unless the person:

(a) Has complied fully with the provisions of thischapter; and

(b) Holds an appropriate, valid license, permit orcertificate issued by the Department.

2. Except as otherwise provided in subsection 3, theprovisions of this chapter do not apply to a person:

(a) Entering this State with a quantity of alcoholicbeverage for household or personal use which is exempt from federal importduty;

(b) Who imports 1 gallon or less of alcoholic beverageper month from another state for his own household or personal use;

(c) Who:

(1) Is a resident of this State;

(2) Is 21 years of age or older; and

(3) Imports 12 cases or less of wine per yearfor his own household or personal use; or

(d) Who is lawfully in possession of wine produced onthe premises of an instructional wine-making facility for his own household orpersonal use and who is acting in a manner authorized by NRS 597.245.

3. The provisions of subsection 2 do not apply to asupplier, wholesaler or retailer while he is acting in his professionalcapacity.

4. A person who accepts liquor shipped into this Statepursuant to paragraph (b) or (c) of subsection 2 must be 21 years of age orolder.

[16:160:1935; A 1945, 371; 1943 NCL 3690.16](NRS A1973, 344; 1975, 1713; 1999,2105; 2005, 1275)

NRS 369.495 Unlawfulto make, store, possess or transport liquor with intent to defraud State;penalty.

1. It is unlawful for a person to make, store, possessor transport liquor with the intent to defraud the State.

2. A person who violates the provisions of thissection is guilty of a category D felony and shall be punished as provided in NRS 193.130.

(Added to NRS by 1965, 303; A 1967, 562; 1979, 1467;1995, 1271)

NRS 369.510 Powersof boards of county commissioners and Department of Taxation.

1. In any investigation, proceeding or hearing which,under the provisions of this chapter, the board of county commissioners isempowered to institute, conduct or hold, the board of county commissionersshall have the power to administer oaths, certify to official acts, and issuesubpoenas for the attendance of witnesses and the production of books, papersand records.

2. In like proceedings before it, the Department shallhave the same powers as those enumerated in subsection 1.

[13:160:1935; A 1945, 371; 1943 NCL 3690.13](NRS A1975, 1713)

NRS 369.520 Preservationof invoices. All persons obtaining liquorunder any license or permit and all retail liquor dealers shall preserve forinspection and audit by the Department and its agents, for a period of 4 years,all invoices and lists of liquors purchased or received, specifying:

1. Kind and quantity of liquor.

2. Names of persons from whom received.

3. Place and date.

[Part 14.2:160:1935; added 1945, 371; A 1947, 645;1943 NCL 3690.14b](NRS A 1971, 588; 1975, 1713)

NRS 369.530 Inspectionsof vehicles and premises.

1. In order to obtain evidence of any violation ofthis chapter, the Department, its agents, and all peace officers andrevenue-collecting officers of this state shall have the right of visitationand inspection of any vehicle or place where they may have reason to believeliquor is stored, warehoused or kept for sale, or which might be in transit onor in other than common, contract or permitted carriers. Such visitation andinspection shall be conducted during business hours and no domicile shall besearched except by virtue of a search warrant.

2. Whenever a vehicle other than a common or contractcarrier is stopped, the operator shall be required to exhibit his permit ofconveyance, and if he has none he shall be dealt with according to law or theregulations of the Department.

[Part 14.2:160:1935; added 1945, 371; A 1947, 645;1943 NCL 3690.14b](NRS A 1975, 1713)

NRS 369.540 Enforcementof chapter.

1. The Department shall enforce the provisions of NRS 369.4865.

2. Sheriffs, within their counties, and all otherpolice officers of the State of Nevada are charged with the duty of assistingin the enforcement of this chapter without further compensation.

[25:160:1935; 1931 NCL 3690.25](NRS A 2001 Special Session,165)

NRS 369.550 Penaltiesfor certain violations.

1. Except as otherwise expressly provided in thischapter, any person violating any of the provisions of this chapter, except NRS 369.4863, or knowingly violating anyregulation of the Department made for the enforcement of the provisions of thischapter shall be punished, upon conviction thereof, as for a misdemeanor.

2. Any person violating any provision of NRS 369.4865 is liable to the Departmentfor a civil penalty of not more than $1,000 for each violation. The civilpenalty prescribed in this subsection is in addition to any criminal penalty orother remedy or penalty available for the same conduct.

[Part 22:160:1935; A 1945, 371; 1943 NCL 3690.22](NRS A 1975, 1713; 2001 Special Session,165; 2005, 2685)

NRS 369.560 Civilactions and damages for certain violations; liability of certain directors,officers, agents and employees.

1. A wholesale dealer may bring an action in a courtof competent jurisdiction against a retail liquor store and another wholesaledealer who knowingly transfer:

(a) An original package of liquor between marketingareas without the consent of the wholesale dealer as required by subsection 2of NRS 369.4863; or

(b) An original package of beer between retail liquorstores without complying with the provisions of chapter369 of NRS,

and isentitled to an award of $1,000 for each violation and may recover the damagessustained by him, together with such costs of the action and reasonable attorneysfees as authorized by NRS 18.110.

2. If any person knowingly violates any provision of NRS 369.180, 369.386, 369.388,369.486, 369.487 or 369.488, a wholesale dealer, supplier,retailer or retail liquor dealer who is injured by the violation may bring anaction in a court of competent jurisdiction against the person to recover:

(a) For the first violation, $100 plus treble theactual damages sustained by him, together with such costs of the action andreasonable attorneys fees as authorized by NRS18.110.

(b) For the second violation, $250 plus treble theactual damages sustained by him, together with such costs of the action andreasonable attorneys fees as authorized by NRS18.110.

(c) For the third and any subsequent violation, $500plus treble the actual damages sustained by him and punitive damages as thefacts may warrant, together with such costs of the action and reasonableattorneys fees as authorized by NRS 18.110.

3. A director, officer, agent or employee or a personengaged in the sale or importation of liquor in this State who knowinglyassists or aids in a violation of this chapter for which an action isauthorized pursuant to this section is liable in such an action.

4. The remedies provided in this section areindependent of and supplemental to any other remedy or remedies available to aperson in law or equity.

(Added to NRS by 2005, 2682)

ALCOHOLIC BEVERAGE AWARENESS PROGRAMS

NRS 369.600 Definitions. As used in NRS 369.600to 369.635, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 369.605 to 369.620, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 2005, 2683)

NRS 369.605 Alcoholicbeverage defined. Alcoholic beverage hasthe meaning ascribed to it in NRS 202.015.

(Added to NRS by 2005, 2683)

NRS 369.610 Alcoholicbeverage awareness program defined. Alcoholicbeverage awareness program means a program designed to educate persons whosell or serve alcoholic beverages or perform the duties of a security guard atan establishment.

(Added to NRS by 2005, 2683)

NRS 369.615 Commissiondefined. Commission means the Commission onPostsecondary Education created by NRS394.383.

(Added to NRS by 2005, 2683)

NRS 369.620 Establishmentdefined.

1. Establishment includes:

(a) A business that sells alcoholic beverages by thedrink for consumption on the premises; and

(b) In a county whose population is 400,000 or more, abusiness that sells alcoholic beverages in corked or sealed containers orreceptacles for consumption off the premises.

2. The term includes, without limitation, a retailliquor store.

3. The term does not include:

(a) A wholesale dealer; or

(b) A private club or other facility not in fact opento the public.

(Added to NRS by 2005, 2683)

NRS 369.625 Developmentand contents of curriculum for program; certification and operation of program;adoption of regulations.

1. The Commission shall, in cooperation with state andlocal law enforcement agencies, develop a curriculum for an alcoholic beverageawareness program.

2. The curriculum described in subsection 1:

(a) Must consist of not fewer than 2 hours ofinstruction; and

(b) Must include, without limitation, instruction onthe following topics:

(1) The clinical effects of alcohol on the humanbody;

(2) Methods of identifying intoxicated persons;

(3) Relevant provisions of state and local lawsconcerning the selling and serving of alcoholic beverages;

(4) Methods of preventing and halting fights,acts of affray and other disturbances of the peace; and

(5) Methods of preventing:

(I) The entry of minors intoestablishments in which minors are prohibited from loitering pursuant to NRS 202.030;

(II) The purchase, consumption andpossession of alcoholic beverages by minors as prohibited pursuant to NRS 202.020, including, without limitation,the recognition of altered or falsified forms of identification; and

(III) The selling and furnishing ofalcoholic beverages to minors as prohibited pursuant to NRS 202.055.

3. The Administrator of the Commission may certify analcoholic beverage awareness program if the Administrator determines that:

(a) The program meets the curricular requirements setforth in subsection 2; and

(b) The persons who will serve as instructors for theprogram are competent and qualified to provide instruction in the curriculum ofthe program.

4. An alcoholic beverage awareness program certifiedby the Commission:

(a) Must not cost a person more than $40 to complete;and

(b) May be presented through the use of audiovisualtechnology. As used in this paragraph, audiovisual technology includes,without limitation, the use of closed-circuit video, videoconferencing,videotapes, computers, television, the Internet or any other electronic meansof communication, or any combination thereof.

5. The Commission shall adopt such regulations:

(a) As the Commission determines to be necessary oradvisable to carry out the provisions of this section; and

(b) As are necessary to ensure that a person whosuccessfully completes an alcoholic beverage awareness program certifiedpursuant to subsection 3 receives a card which verifies that the person hassuccessfully completed that program. The regulations must provide additionallythat a card described in this paragraph:

(1) Is valid for a period of 4 years from thedate of issuance and may be renewed for like consecutive periods uponsuccessful completion by the holder of the card of an alcoholic beverageawareness program certified by the Commission; and

(2) Must be honored, in any jurisdiction inwhich the provisions of NRS 369.630apply, as indicia of the successful completion of an alcoholic beverageawareness program certified by the Commission.

6. As used in this section, minor means a person whois under 21 years of age.

(Added to NRS by 2005, 2684)

NRS 369.630 Completionof certified program by certain employees of establishment: Duties of owner oroperator of establishment; imposition and disposition of administrative fine;reporting of violations; applicability of provisions.

1. Except as otherwise provided in subsection 5, onand after July 1, 2007, a person who owns or operates an establishment shallnot:

(a) Hire a person to sell or serve alcoholic beveragesor perform the duties of a security guard at the establishment unless:

(1) The person hired to sell or serve alcoholicbeverages or perform the duties of a security guard at the establishment hasalready successfully completed a certified program and already holds a validalcohol education card; or

(2) The person who owns or operates theestablishment ensures that the person hired to sell or serve alcoholicbeverages or perform the duties of a security guard at the establishment,within 30 days after the date on which he is hired, successfully completes acertified program and obtains a valid alcohol education card; or

(b) Continue to employ a person who was hired beforethat date to sell or serve alcoholic beverages or perform the duties of asecurity guard at the establishment unless:

(1) The person who continues to be employed tosell or serve alcoholic beverages or perform the duties of a security guard atthe establishment has already successfully completed a certified program andalready holds a valid alcohol education card; or

(2) The person who owns or operates theestablishment ensures that the person who continues to be employed to sell orserve alcoholic beverages or perform the duties of a security guard at theestablishment, not later than July 31, 2007, successfully completes a certifiedprogram and obtains a valid alcohol education card.

2. The Department shall impose upon an owner oroperator of an establishment who violates any of the provisions of this sectionan administrative fine of not more than:

(a) For the first violation within a 24-month period,$500.

(b) For the second violation within a 24-month period,$1,000.

(c) For the third and any subsequent violation within a24-month period, $5,000.

3. Of the money collected by the Department from finespursuant to subsection 2:

(a) Fifty percent must be deposited with the StateTreasurer for credit to the Fund for the Compensation of Victims of Crimecreated by NRS 217.260.

(b) Fifty percent must be deposited in the AlcoholicBeverage Awareness Program Account, which is hereby created in the StateGeneral Fund. The Account must be administered by the Commission. The interestand income earned on the money in the Account, after deducting any applicablecharges, must be credited to the Account. The money in the Account must be usedsolely to reduce the costs for employees to complete programs certified by theCommission pursuant to subsection 3 of NRS369.625.

4. Any law enforcement agency whose officer discoversa violation of this section shall report the violation to the Department.

5. The provisions of this section apply only in ajurisdiction that:

(a) Is located in a county whose population is 100,000or more; or

(b) Is located in a county whose population is lessthan 100,000, if the governing body of the jurisdiction has, by the affirmativevote of a majority of its members, agreed to be bound by the provisions of thissection.

6. As used in this section:

(a) Certified program means an alcoholic beverageawareness program certified by the Commission pursuant to NRS 369.625.

(b) Valid alcohol education card means a card issuedby a certified program which has been obtained or renewed within theimmediately preceding 4 years.

(Added to NRS by 2005, 2683)

NRS 369.635 Adoptionby political subdivision of certain requirements or standards prohibited;exception.

1. Except as otherwise provided in subsection 2 and NRS 369.600 to 369.635, inclusive, no agency, board,commission, local government or other political subdivision of this State mayadopt any requirements or standards for the education of persons employed tosell or serve alcoholic beverages at an establishment.

2. The prohibition set forth in subsection 1 does notapply with respect to a jurisdiction in which the provisions of NRS 369.630 do not apply.

(Added to NRS by 2005, 2685)

 

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