There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 369 Intoxicating Liquor: Licenses and Taxes
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GENERAL PROVISIONS
- NRS 369.010 "Beer" defined.
- NRS 369.015 "Case of wine" defined.
- NRS 369.030 "Importer" defined.
- NRS 369.035 "Instructional wine-making facility" defined.
- NRS 369.040 "Liquor" defined.
- NRS 369.050 "Original package" defined.
- NRS 369.070 "Permissible person" defined.
- NRS 369.090 "Retail liquor store" defined.
- NRS 369.100 "Sale" and "to sell" defined.
- NRS 369.111 "Supplier" defined.
- NRS 369.130 "Wholesale dealer" and "wholesaler" defined.
- NRS 369.140 "Wine" defined.
- NRS 369.150 Administration of chapter; duties of Department of Taxation.
- NRS 369.155 Standards for determining whether alcohol is used as fuel or liquor.
- NRS 369.160 Money for administration of chapter.
- NRS 369.170 Liquor Tax Account: Remittances; refunds.
- NRS 369.173 Distribution and apportionment of money collected from tax on certain liquor.
- NRS 369.174 Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account.
- NRS 369.175 Applicability of chapter. LICENSES
- NRS 369.180 Required licenses; scope of license for instructional wine-making facility.
- NRS 369.181 Definitions.
- NRS 369.190 Application for license.
- NRS 369.200 Approval or disapproval of application by county commissioners; issuance of license; new hearing.
- NRS 369.210 Contents of license.
- NRS 369.220 Signing and posting of license; license nontransferable; change of location.
- NRS 369.230 Recommendation of suspension or revocation of license by county commissioners; grounds.
- NRS 369.240 Complaint against licensee: Issuance and service of citation; effect of failure to answer.
- NRS 369.250 Time and place of hearing; notice.
- NRS 369.260 Hearing; decision; notice of recommendation; action by Department of Taxation upon recommendation of suspension or revocation.
- NRS 369.270 New hearing before county commissioners or Department; final order.
- NRS 369.280 Summary suspension or revocation of license: Grounds; procedure.
- NRS 369.290 Renewal of cancelled license.
- NRS 369.300 Schedule of fees for licenses.
- NRS 369.310 Date fees 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 Additional excise tax levied on certain liquor; limitations on levy and collection of tax.
- NRS 369.335 Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund.
- NRS 369.340 Liquor sold to permissible persons exempt from tax.
- NRS 369.345 Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund.
- NRS 369.350 Security for taxes: Bonds and deposits; waiver of requirement.
- NRS 369.360 Rules of Department.
- NRS 369.370 Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment. SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS
- NRS 369.382 Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted.
- NRS 369.386 Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent.
- NRS 369.388 Importer to purchase liquor only from supplier.
- NRS 369.390 Rights of holder of importer's license; transfer of liquor; permissible persons to procure permit.
- NRS 369.400 Importers: Inventory; records; inspection; penalty.
- NRS 369.410 Certain whiskeys not to be imported; exception.
- NRS 369.415 Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling.
- NRS 369.420 Seizure and sale of liquor.
- NRS 369.430 Certificate of compliance.
- NRS 369.440 Certificates for permissible persons.
- NRS 369.450 Importation and delivery of liquor by certain carriers; transportation of liquor by special permit.
- NRS 369.460 Penalties for violating NRS 369.450 or related regulation. SHIPMENTS TO EXEMPT PERSONS FOR PERSONAL OR HOUSEHOLD USE
- NRS 369.462 Payment of tax by supplier.
- NRS 369.464 Suppliers of wine: Designation of importer.
- NRS 369.466 Suppliers of wine: Payment of fee after shipment of 200 or more cases.
- NRS 369.468 Preservation of records for inspection and audit. WHOLESALE DEALERS AND RETAIL LIQUOR STORES
- NRS 369.470 Wholesale dealers: Rights of licensees.
- NRS 369.480 Wholesale dealers: Inventory; records; inspection; penalty.
- NRS 369.485 Certain transactions between wholesale dealer and retail liquor store prohibited; wholesale dealer to impose charge for delinquent payment; penalties.
- NRS 369.4855 Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes.
- NRS 369.486 Sources for purchase of liquor by wholesaler who is not importer designated by supplier.
- NRS 369.4863 Transfers of liquor between affiliated retail liquor stores; notification of boundaries of marketing areas.
- NRS 369.4865 Transfers of liquor between retail liquor stores holding nonrestricted gaming licenses.
- NRS 369.487 Retailers to purchase liquor only from state-licensed wholesalers; exceptions.
- NRS 369.488 Sources for purchase of liquor by retailer. ENFORCEMENT AND PENALTIES
- NRS 369.490 Unlawful possession, sale or transportation of liquor; exceptions.
- NRS 369.495 Unlawful to make, store, possess or transport liquor with intent to defraud State; penalty.
- NRS 369.510 Powers of boards of county commissioners and Department of Taxation.
- NRS 369.520 Preservation of invoices.
- NRS 369.530 Inspections of vehicles and premises.
- NRS 369.540 Enforcement of chapter.
- NRS 369.550 Penalties for certain violations.
- NRS 369.560 Civil actions and damages for certain violations; liability of certain directors, officers, agents and employees. ALCOHOLIC BEVERAGE AWARENESS PROGRAMS
- NRS 369.600 Definitions.
- NRS 369.605 "Alcoholic beverage" defined.
- NRS 369.610 "Alcoholic beverage awareness program" defined.
- NRS 369.615 "Commission" defined.
- NRS 369.620 "Establishment" defined.
- NRS 369.625 Development and contents of curriculum for program; certification and operation of program; adoption of regulations.
- NRS 369.630 Completion of certified program by certain employees of establishment: Duties of owner or operator of establishment; notice of civil infraction; payment and disposition of civil fine; denial of liability for infraction; applicability of provisions.
- NRS 369.635 Adoption by political subdivision of certain requirements or standards prohibited; exception.
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