reglab/housing_qa huggingface dataset:
NV Rev Stat § 369.240 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.240 - Complaint against licensee: Issuance and service of citation; effect of failure to answer.

  1. Upon the filing with the board of county commissioners of the county in which a licensee maintains his or her principal place of business or with the governing body of the city in which the licensee maintains his or her principal place of business if the licensee maintains his or her principal place of business within an incorporated city 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 is cause for suspension or revocation of a license, the board of county commissioners or the governing body, as applicable, forthwith shall issue a citation directing the licensee, within 10 days after service thereof upon him or her, to appear by filing with the board of county commissioners or the governing body, as applicable, a verified answer to the complaint showing cause, if any he or she has, why his or her license should not be suspended or revoked. Service of the citation with a copy of the complaint shall be made upon the licensee as provided by the Nevada Rules of Civil Procedure for the service of process in civil actions.  2. Failure of the licensee to answer within the time specified shall be deemed an admission by the licensee of the commission of the act or acts charged in the complaint. Thereupon, the board of county commissioners or the governing body of a city, as applicable, shall give written notice of the failure of the licensee to answer to the Department. The Department forthwith shall suspend or revoke the license, as the case may be, and shall give notice of such suspension or revocation by mailing a true copy thereof, by United States registered or certified mail in a sealed envelope with postage thereon fully prepaid, addressed to the licensee at his or her latest address of record in the office of the Department.  [10:160:1935; A 1947, 645; 1943 NCL § 3690.10] — (NRS A 1969, 95; 1975, 1706; 2015, 66)
NV Rev Stat § 369.250 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.250 - Time and place of hearing; notice.

Upon the filing of the answer, the board of county commissioners or the governing body of a city, as applicable, shall fix a time and place for a hearing and give the licensee and the complainant not less than 5 days’ notice thereof. The notice may be served by depositing in the United States mail a true copy of the notice enclosed in a sealed envelope with postage thereon fully prepaid, addressed to the licensee and to the complainant, respectively, at their last known addresses. With the notice to the complainant there shall be attached or enclosed a copy of the answer. If either party has appeared by counsel the notice shall be given, in like manner, to counsel instead of to the party.  [11:160:1935; 1931 NCL § 3690.11] — (NRS A 2015, 67)
NV Rev Stat § 369.260 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.260 - Hearing; decision; notice of recommendation; action by Department of Taxation upon recommendation of suspension or revocation.

  1. Upon the hearing, the board of county commissioners or the governing body of a city, as applicable, shall hear all relevant and competent evidence offered by the complainant and by the licensee.  2. After the hearing is concluded and the matter submitted, the board of county commissioners or the governing body of a city, as applicable, shall, within 10 days after such submission, render its decision in writing recommending the suspension or revocation of the license, or dismissing the complaint, with a statement of the board’s or the governing body’s reasons therefor.  3. The board of county commissioners or the governing body of a city, as applicable, shall give to the complainant and to the licensee, or their respective attorneys, notice of such recommendation, by mail, in the same manner as prescribed in this chapter for the giving of notice of hearing.  4. A copy of the decision of the board of county commissioners or the governing body of a city recommending the suspension or revocation of a license shall be transmitted forthwith by the board or the governing body, as applicable, to the Department. Thereupon, the Department shall cause the license to be suspended or revoked and shall give notice thereof in the same manner as provided in NRS 369.240.  [Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12] — (NRS A 1975, 1707; 2015, 67)
NV Rev Stat § 369.270 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.270 - New hearing before board of county commissioners, governing body of city or Department; final order.

  1. Notwithstanding any other provision of this chapter, before suspending or revoking any license, the Department, in its discretion, may:  (a) If the licensee has not appeared pursuant to the provisions of NRS 369.240, permit the licensee to appear before the board of county commissioners or the governing body of a city, as applicable, and make a showing on his or her behalf if it is made to appear to the Department that the licensee’s neglect to appear before the board of county commissioners or the governing body was excusable.  (b) If a hearing was had, grant the licensee a new hearing before the Department if it shall be made to appear to the Department that the decision of the board of county commissioners or the governing body of a city, as applicable, was arbitrary, unreasonable or unjust.  2. After any new hearing before the Department, the Department shall enter a final order revoking or refusing to revoke the license affected.  [Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12] — (NRS A 1975, 1707; 2015, 67)
NV Rev Stat § 369.280 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.280 - Summary suspension or revocation of license: Grounds; procedure.

  1. Notwithstanding any other provision of this chapter, the board of county commissioners or the governing body of a city, as applicable, shall have the right to suspend or revoke summarily any license in cases appearing to it to be of an aggravated and flagrant violation of law.  2. On request, in all such cases, the Department shall conduct a hearing covering the proceedings and evidence, if any, before the board of county commissioners or the governing body of a city, as applicable, and any additional evidence offered by the board of county commissioners, the governing body or the licensee.  3. The hearing before the Department shall be had on reasonable notice of time, place and subject matter to the licensee and the board of county commissioners or the governing body of a city, as applicable, and the Department shall decide the matter without delay by either confirming, modifying or setting aside the action of the board of county commissioners or the governing body, as applicable.  4. If the Department finds that a licensee is violating any of the provisions of this chapter, the Department may issue a summary suspension of the violator’s license. The Department shall notify the board of county commissioners or the governing body of a city, as applicable, of such suspension. Within 10 days after such notice the Department shall conduct a public hearing in the matter in the appropriate county or city, as applicable. The board of county commissioners or the governing body of a city, as applicable, may appear before the Department at the hearing.  [Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12] — (NRS A 1969, 614; 1975, 1708; 2015, 68)
NV Rev Stat § 369.290 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.290 - Renewal of cancelled license.

Upon a subsequent written recommendation of the board of county commissioners or the governing body of a city, as applicable, setting forth that the licensee has shown proper cause in the opinion of the board of county commissioners or the governing body, as applicable, the Department may renew any license cancelled as provided in this chapter.  [14:160:1935; 1931 NCL § 3690.14] — (NRS A 1975, 1708; 2015, 68)
NV Rev Stat § 369.300 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.300 - Schedule of fees for licenses.

The following is a schedule of fees to be charged for licenses: Importer’s wine, beer and liquor license............................................................. $500 Importer’s beer license............................................................................................ 150 Wholesale wine, beer and liquor license.............................................................. 250 Wholesale beer dealer’s license.............................................................................. 75 Wine-maker’s license................................................................................................ 75 License for an instructional wine-making facility.................................................. 75 Brew pub’s license..................................................................................................... 75 Brewer’s license......................................................................................................... 75 Craft distiller’s license............................................................................................... 75 Estate distiller’s 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; 2013, 2566; 2017, 2590)
NV Rev Stat § 369.310 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.310 - Date fees 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 of each year. The license fees must be paid to:  (a) If the licensee does not maintain his or her principal place of business within the boundaries of an incorporated city, the county in which the licensee maintains his or her principal place of business; or  (b) If the licensee maintains his or her principal place of business within the boundaries of an incorporated city, the city in which the licensee maintains his or her principal place of business.  2. If the licensee does not pay the license fees before July 15 of each year, the license may be cancelled by the Department. Between July 15 and July 31 of each year, the fee may be paid with a penalty of 5 percent added to such fee. If the fee and penalty are not paid by July 31 of each year, the license shall be cancelled automatically.  3. If any license is issued at any time during the year other than by July 15, the fee shall be for that proportionate part of the year that the license will be in effect, which in any event shall be for not less than one quarter of a year.  4. No license shall be dated other than on the 1st day of 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; 2015, 68)
NV Rev Stat § 369.320 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.320 - Counties, cities and towns not prohibited from requiring licenses.

Nothing in this chapter shall be deemed to prohibit any county, city or town in Nevada from requiring an importer or seller of liquor to obtain a local license before engaging in such business.  [Part 17:160:1935; A 1945, 371; 1943 NCL § 3690.17]
NV Rev Stat § 369.330 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.330 - Levy, collection and amount of tax.

Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates and classifications:  1. On liquor containing more than 22 percent of alcohol by volume, $3.60 per wine gallon or proportionate part thereof.  2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, $1.30 per wine gallon or proportionate part thereof.  3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, 70 cents per wine gallon or proportionate part thereof.  4. On all malt beverage liquor brewed or fermented and bottled 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)
NV Rev Stat § 369.333 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.333 - Additional excise 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 shall be collected upon all liquor containing more than 22 percent of alcohol by volume imported into this state after July 1, 1965, an excise tax in the amount of $1.50 per wine gallon.  2. The tax imposed by subsection 1 shall not be levied or collected unless the federal gallonage tax imposed by 26 U.S.C. § 5001 is reduced to $9 per gallon and shall not be levied or collected on any liquor for which a federal gallonage tax of $10.50 per gallon has been paid.  (Added to NRS by 1965, 1289)
NV Rev Stat § 369.335 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.335 - Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund.

  1. No excise tax may be imposed upon the sale of liquor by licensed wholesale dealers to the following instrumentalities of the Armed Forces of the United States, organized under Army, Air Force or Navy regulations, and located upon territory within the geographical boundaries of the State of Nevada:  (a) Army, Navy or Air Force exchanges.  (b) Officers’, noncommissioned officers’ and enlisted persons’ clubs or messes.  2. If any wholesale dealer pays the tax on liquor which was exempt at the time it was sold, the taxpayer may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.  (Added to NRS by 1963, 1275; A 1975, 1708; 1985, 646)
NV Rev Stat § 369.340 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.340 - Liquor sold to permissible persons exempt from tax.

It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the Department, in computing the excise tax to be paid on liquor, shall make rules for refunds or credits to be 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)
NV Rev Stat § 369.345 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.345 - Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund.

  1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245.  2. If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.  (Added to NRS by 2005, 1274)
NV Rev Stat § 369.350 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.350 - Security for taxes: Bonds and deposits; waiver of requirement.

  1. Each licensed importer, brewer or wine maker shall furnish a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada, and conditioned upon the payment of all excise taxes due or to become due from him or her under the provisions of this chapter. Each bond must be in a principal sum equal to the greatest excise tax paid by the importer, brewer or wine maker in any quarter of the preceding year, or if such a standard is not available, then in a sum required from a licensee operating under conditions deemed comparable by 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 investment certificate is used, the amount required must be rounded off to the next larger integral multiple of $100.  2. In lieu of a bond a licensed importer, brewer or wine maker may deposit with the Department, under such terms as the Department may prescribe, a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department. The Department shall deposit all cash and bonds of the United States or of the State of Nevada received pursuant to this subsection with the State Treasurer as custodian.  3. Notwithstanding any other provision of this section, upon application and a satisfactory showing therefor, the Department may, 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 the amount of beer or wine possessed or sold by the brewer or wine maker, respectively.  4. Notwithstanding any other provision of this section, the Department may waive the requirement of a bond pursuant to this section whenever a licensed importer, brewer or wine maker has maintained a satisfactory record of payment of excise taxes for a period of not less than 5 consecutive 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)
NV Rev Stat § 369.360 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.360 - Rules of Department.

The Department shall make all necessary and convenient rules:  1. Prescribing the form of reports and claims made by taxpayers.  2. Prescribing the time for making such reports and settlements thereon.  3. Respecting permissible persons as well as other importers.  [Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645; 1955, 464] — (NRS A 1975, 1709)
NV Rev Stat § 369.370 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.370 - Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment.

  1. For the privilege of importing, possessing, storing or selling liquors, all licensed importers and manufacturers of liquor in this State 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 been actually exported and sold outside this State in a manner not in conflict with the law of the place of sale, the Department shall direct that a refund or credit of the tax so paid be made to the taxpayer. The taxpayer shall report all such exports and imports, and pay the tax on the imports monthly, on forms and subject to regulations prescribed by the Department.  3. The excise tax imposed by this chapter is due on or before the 20th day of the following month. If all such taxes are paid on or before the 15th day of the following month, a discount in the amount of 0.25 percent of the tax must be allowed to the taxpayer. The Department may, for good cause, extend for not more than 15 days after the date the tax is due the time for paying the tax if a request for such an extension of time is received by the Department on or before the date the tax was due. If such an extension is granted, interest accrues from the original date the tax was due.  4. The Department shall allow refunds or credits on any shipments lost, stolen or damaged in transit, or damaged or spoiled on the premises, may require all claims in connection therewith to be sworn to and may make ratable tax adjustments, credits or refunds to effectuate the purposes of this 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 Special Session, 19; 2008, 25th Special Session, 18; 2009, 2097)
NV Rev Stat § 369.382 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.382 - Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted.

Except as otherwise provided in NRS 369.386, 369.415, 597.230, 597.235 and 597.237, a supplier shall not engage in the business of importing, wholesaling or retailing alcoholic beverages in this State.  (Added to NRS by 2005, 1324; A 2013, 2566; 2017, 2584, 2590)
NV Rev Stat § 369.386 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.386 - Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent.

  1. Except as otherwise provided in NRS 369.464, a supplier of liquor may sell to an importer or wholesaler in this State only if:  (a) Their commercial relationship is of definite duration or continuing indefinite duration; and  (b) The importer is granted the right to offer, sell and distribute within this State or any designated area thereof such of the supplier’s brands of packaged malt beverages, distilled spirits and wines, or all of them, as may be specified.  2. The supplier shall file with the Department a written notice indicating the name and address of each designated importer. Each importer shall file with the Department a written acceptance of the designation.  3. A brewer, distiller, manufacturer, producer, vintner or bottler of liquor who designates an agent to sell his or her products to importers into this State shall file with the Department a written designation indicating the name and address of the agent, and the agent shall file with the Department a written acceptance of the designation.  (Added to NRS by 1981, 1009; A 1999, 2104; 2005, 1324)
NV Rev Stat § 369.388 (2021)
2021 Nevada Revised Statutes|Chapter 369 - Intoxicating Liquor: Licenses and Taxes|NRS 369.388 - Importer to purchase liquor only from supplier; exception.

Except as otherwise provided in subsection 2 of NRS 369.176, a person who holds an importer’s license or permit may purchase a liquor only from the supplier of that liquor.  (Added to NRS by 1981, 1009; A 2015, 2523)