reglab/statecodes huggingface dataset:
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.390 - Rights of holder of importer’s license; transfer of liquor; permissible persons to procure permit.

1. An importer’s license shall authorize the holder thereof to be the first person in possession of such liquors within the State of Nevada after completion of the act of importation of liquors which are brewed, fermented or produced outside of the State.
2. An importer’s license shall permit the holder thereof 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. In order to make such sale or transfer the licensee must first secure the appropriate license or licenses applicable to the class or classes of business in which that licensee is engaged. The transfer of liquor from a licensed importer to itself 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.400 - Importers: Inventory; records; inspection; penalty.

1. At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.
2. All importers, except permissible persons, shall keep a record of all serial numbers, identifying numbers or marks of all cases or containers of liquor imported by them.
3. Each importer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department.
4. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection shall be guilty 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]—(NRS A 1975, 1710)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.410 - Certain whiskeys not to be imported; exception.

1. After January 1, 1948, no importer or consignee of liquors shall import or accept any consignment of liquors labeled or sold as whiskey, unless the same be straight whiskey or blends of straight whiskeys aged in charred oak containers for 2 or more years after distillation and before bottling, or a blended whiskey, unless the same contain not less than 20 percent of straight whiskey or whiskeys aged in charred oak containers for 2 or more years after distillation and before bottling, blended with neutral spirits.
2. Nothing in subsection 1 shall apply to imported Scotch, Irish or Canadian whiskey.
[Part 14.1:160:1935; added 1945, 371; A 1947, 645; 1943 NCL § 3690.14a]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › 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.

1. Any person who imports liquor into the State for the purpose of rectification is an importer and shall be licensed pursuant to NRS 369.180.
2. A licensed importer of liquor shall import neutral or distilled spirits in bulk only for the express purpose of rectification. Rectified alcoholic beverages shall be sold in this State only after bottling in original packages.
3. Bulk imports of neutral or distilled spirits shall be taxable only when rectified and bottled in original packages for sale within the State.
4. Refunds, credits and discounts shall be allowed pursuant to NRS 369.370.
(Added to NRS by 1965, 303)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.420 - Seizure and sale of liquor.

Any shipment of liquor which cannot be received or accepted by the consignee for any reason in law may be seized by the Department or its agents and held subject to the order of the shipper for its return at the shipper’s expense. If it is not recovered by the shipper it shall be sold at public auction to any qualified importer in this state. The proceeds of such sale shall be remitted to the shipper, less any costs 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.430 - Certificate of compliance.

1. By regulation, the Department shall prescribe the form of application for and the form of a certificate of compliance, which must be printed and distributed to exporters of liquor into this State to assist them in legally exporting liquor into this State.
2. An intending importer may not legally receive or accept any shipment of liquor except from a holder of a certificate of compliance.
3. Before a person may engage in business as a supplier of liquor in this State, the person must obtain a certificate of compliance from the Department.
4. The Department shall grant a certificate of compliance to any out-of-state supplier who undertakes in writing:
(a) To furnish the Department on or before the 10th day of each month a report under oath showing the quantity and type of liquor sold and shipped by the out-of-state supplier to each licensed importer of liquor in Nevada during the preceding month;
(b) That the out-of-state supplier and all his or her agents and any other agencies controlled by the out-of-state supplier will comply faithfully with all laws of this State and all regulations of the Department respecting the exporting of liquor into this State;
(c) That the out-of-state supplier will make available for inspection and copying by the Department any books, documents and records, whether within or outside this State, which are pertinent to his or her activities or the activities of his or her agents or any other agencies controlled by the out-of-state supplier within this State and which relate to the sale and distribution of his or her liquors within this State; and
(d) That the out-of-state supplier will appoint a resident of this State as his or her agent for service of process or any notice which may be issued by the Department.
5. If any holder of a certificate of compliance fails to keep any undertaking or condition made or imposed in connection therewith, the Department may suspend the certificate and conduct a hearing, giving the holder thereof a reasonable opportunity to appear and be heard on the question of vacating the suspension order or order finally revoking the certificate.
6. An applicant for a certificate of compliance must pay a fee of $50 to the Department for the certificate. On or before July 1 of each year, the certificate holder must renew the certificate by satisfying the conditions of the original certificate and paying a fee of $50 to the Department.
[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]—(NRS A 1975, 1710; 1981, 1011; 1995, 1042; 2005, 1325; 2021, 1694)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.440 - Certificates for permissible persons.

By regulation, the Department shall prescribe the form of and conditions for obtaining a permissible person’s certificate, which shall be printed and distributed on request to any person or representative of any institution, school, hospital, or church desiring to import 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.450 - Importation and delivery of liquor by certain carriers; transportation of liquor by special permit.

1. Every common carrier and every regularly operating contract carrier shall make available to the Department a statement or freight bill for every shipment of liquor into this State, showing:
(a) The names of the consignor, consignee and carrier of the shipment;
(b) The date when and place where the shipment was received; 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 of age to sign for the receipt of each such shipment by the consignee, and to sign a document confirming the delivery of the shipment to the consignee, before the carrier permits the consignee to remove the shipment from the point of destination or possession of the carrier; and
(2) Forward to the consignor the signed document confirming the delivery of the shipment to the consignee; and
(b) The consignor to forward to the Department the signed document confirming the delivery of the shipment to the consignee.
3. No liquor may be imported into this State except by a common carrier, a regularly operating contract carrier or a carrier having a special permit to do so.
4. By special permit, the Department may authorize the transportation of liquor within this State by means of a conveyance owned and operated by a licensed importer, or a conveyance owned and operated by the permittee or another, not being a common carrier or a regularly operating contract carrier. As a condition of the permit, the Department may require that a sign be carried on the conveyance, in letters at least 3 inches high, stating that the conveyance is carrying wholesale liquor by special permit. Such carriers by special permit are subject to the same rules respecting reports and deliveries of import liquors as are common carriers and regularly operating contract carriers.
5. As used in this section:
(a) "Common carrier" means a person who undertakes for hire, 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 its charges therefor.
(b) "Regularly operating contract carrier" means a person who, as a regular business, transports liquor from place to place pursuant to continuing contractual obligations.
[Part 18:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.18]—(NRS A 1975, 1711; 2003, 1208; 2011, 743)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.460 - Penalties for violating NRS 369.450 or related regulation.

1. Any person violating any of the provisions of NRS 369.450 or any of the regulations made by the Department in respect thereto shall, on conviction, be punished as for a misdemeanor.
2. In addition, any shipment of liquor transported into or within Nevada by an unauthorized carrier shall be confiscated and sold at auction to the highest bidder among the licensed importers in this state. If there is no such bidder, the liquor shall be either destroyed or disposed of as the Department may see fit. The proceeds of all such sales shall be classed as revenues derived from this chapter.
[Part 18:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.18]—(NRS A 1975, 1712)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.462 - Payment of tax by supplier.

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must pay the excise tax levied pursuant to NRS 369.330.
(Added to NRS by 1999, 2103; A 2021, 1694)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.464 - Suppliers of wine: Designation of importer.

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer in this state if the supplier:
1. Ships 25 cases or more of wine into this state in a fiscal year; and
2. Has not already designated an importer in this state.
(Added to NRS by 1999, 2103)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.466 - Suppliers of wine: Payment of fee after shipment of 200 or more cases.

If a supplier ships 200 or more cases of wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 in a fiscal year, the supplier must pay a fee equal to the amount of the fee for a license as an importer of wine, beer and liquor in this state for that fiscal year. The fee is due on or before the 30th calendar day after the date on which the 200th case of wine was shipped and is valid only for the remainder of the fiscal year in which the 200th case of wine was shipped.
(Added to NRS by 1999, 2103)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.468 - Preservation of records for inspection and audit.

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lists of liquors shipped to a location in this state, specifying the:
1. Kind and quantity of wine shipped in each order.
2. Name of the person to whom the wine was shipped.
3. Place to which each order was shipped and the date of shipping.
(Added to NRS by 1999, 2104; A 2021, 1694)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.470 - Wholesale dealers: Rights of licensees.

Wholesale dealers’ licenses shall permit the holders thereof to sell liquor to wholesalers, retailers and those instrumentalities of the Armed Forces of the United States specified in NRS 369.335 only anywhere in Nevada, or to transfer malt beverages and wine to an estate distillery pursuant to NRS 597.230 and 597.240, respectively. Sale by a wholesaler to itself as a retailer is not the 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; 2019, 2775)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.480 - Wholesale dealers: Inventory; records; inspection; penalty.

1. At all times each wholesale dealer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.
2. Each wholesale dealer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department.
3. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection is guilty of a misdemeanor.
[Part 23:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.23]—(NRS A 1975, 1712)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.4855 - Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes.

1. If a supplier designates a wholesale dealer as the designated importer of a brand of liquor pursuant to NRS 369.386, the wholesale dealer may, without any additional designation or further consent from the supplier, receive original packages of that brand of liquor from an affiliate of the wholesale dealer located outside of this State if:
(a) The affiliate operates a warehouse outside this State from which the affiliate ships the liquor;
(b) The affiliate is licensed as a wholesaler for the liquor in the state from which the affiliate ships the liquor;
(c) The wholesale dealer registers the name and address of the affiliate’s warehouse with the Department on a form prescribed by the Department;
(d) Within 10 days after the affiliate ships the liquor to the wholesale dealer, the affiliate submits to the Department, with documentation, a report stating:
(1) The name and address of the wholesale dealer to whom the liquor was shipped;
(2) The name and address of the person from whom the affiliate purchased the liquor;
(3) The brand of liquor shipped;
(4) The quantity of liquor shipped in gallons, rounded to the nearest one-hundredth; and
(5) The percentage of alcohol by volume; and
(e) As soon as practicable after receiving the liquor, the wholesale dealer reports the receipt of the liquor to the Department. The wholesale dealer shall pay all applicable excise taxes imposed by this chapter on that liquor on or before the 20th day of the month following the month in which the liquor was received by the wholesale dealer.
2. A wholesale dealer may not receive more than 15 percent of the total amount of any brand of liquor imported into this State during a calendar year pursuant to this section. Any liquor received by the wholesale dealer from an affiliate pursuant to this section must be purchased in accordance with the terms and conditions of the wholesaler’s franchise with the supplier.
3. A transfer of liquor pursuant to this section is not a purchase or sale of that liquor.
4. An affiliate of a wholesale dealer located outside this State who ships liquor pursuant to this section is not engaged in business as a supplier for the purposes of this chapter and chapter 597 of NRS. The provisions of this subsection do not authorize a wholesale dealer to receive liquor from an affiliate who is a supplier, as defined in NRS 597.140, or the holder of a certificate of compliance issued pursuant to NRS 369.430.
5. As used in this section:
(a) "Affiliate" means a wholesale dealer or a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a wholesale dealer. As used in this paragraph, "control" means not less than 50 percent control, directly or indirectly, through one or more intermediaries.
(b) "Franchise" has the meaning ascribed to it in NRS 597.130.
(Added to NRS by 2009, 1541)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.486 - Sources for purchase of liquor by wholesaler who is not importer designated by supplier; exception.

1. Except as otherwise provided in subsection 2 of NRS 369.176, a wholesaler who is not the importer designated by the supplier pursuant to NRS 369.386 may purchase liquor only from:
(a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor; or
(b) A wholesaler who purchased the liquor from the importer 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, any subsidiary or affiliate of the supplier, or his or her designated agent.
(Added to NRS by 1999, 2104: A 2003, 971; 2013, 813; 2015, 2523)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.4865 - Transfers of liquor between retail liquor stores holding nonrestricted gaming licenses.

1. Except as otherwise provided in subsection 2, a retail liquor store that holds a nonrestricted license may transfer an original package of liquor to another retail liquor store that holds a nonrestricted license, and that other retail liquor store may receive the original package of liquor pursuant to the transfer, if:
(a) Each retail liquor store:
(1) Holds its nonrestricted license for the purposes set forth in subsection 2 of NRS 463.0177; and
(2) Is in the marketing area of the wholesale dealer from which the original package of liquor was obtained by the initial retail liquor store;
(b) The initial retail liquor store:
(1) Obtained the original package of liquor in compliance with the provisions of this chapter;
(2) Is an affiliate of the retail liquor store that receives the transfer; and
(3) Does not charge the retail liquor store that receives the transfer for the original package of liquor;
(c) Immediately before the transfer, the original package of liquor is located at the initial retail liquor store; and
(d) Pursuant to the transfer, the original package of liquor is transported from the initial retail liquor store to the other retail liquor store.
2. A retail liquor store that holds a nonrestricted license may transfer an original package of beer to another retail liquor store that holds a nonrestricted license, and that other retail liquor store may receive the original package of beer pursuant to the transfer, if the wholesale dealer of the beer authorizes, in writing, the nonrestricted licensee to make such a transfer.
3. A transfer authorized by this section shall not be deemed a sale.
4. A retail liquor store that transfers or receives an original package of liquor as authorized by this section:
(a) Shall not be deemed to be engaged in business as a wholesale dealer based upon the transfer authorized by this section.
(b) Notwithstanding the provisions of subsection 4 of NRS 369.450, may transport the original package of liquor from the initial retail liquor store to the other retail liquor 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 to it in NRS 463.0177.
(Added to NRS by 2001 Special Session, 164; A 2003, 972, 1209)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.4867 - Bulk sale of liquor by retailer.

1. A retailer who intends to make a bulk sale of liquor shall, at least 30 days before the proposed bulk sale, provide notice to:
(a) A wholesaler who currently sells liquor to the retailer; and
(b) A wholesaler who has sold liquor to the retailer within the immediately preceding 12 months.
2. The notice provided pursuant to subsection 1 must state:
(a) That a sale of liquor which may constitute a bulk sale will be made;
(b) The prospective date of the bulk sale;
(c) The individual, partnership or corporate names and addresses of the retailer and the purchaser of the bulk sale; and
(d) The address to which inquiries about the bulk sale may be made, if different from the retailer’s address.
3. If the retailer owes a debt to the wholesaler associated with the purchase of the liquor that will be sold or transferred through the bulk sale, the notice provided pursuant to subsection 1 must be accompanied by:
(a) A signed affidavit of the retailer which states that the debt owed to the wholesaler will be paid by the retailer to the wholesaler from the proceeds of the bulk sale; or
(b) A signed assumption of the debt by the purchaser of the bulk sale, assuming all the debt owed by the retailer to the wholesaler.
4. Any bulk sale subject to the provisions of this section is void if the retailer fails to satisfy the requirements of subsection 2 or 3, as applicable.
5. As used in this section, "bulk sale" means the sale or transfer to a purchaser in bulk, and not in the ordinary course of the retailer’s business, of 50 percent or more of the liquor sold by a wholesaler to the retailer and in the retailer’s possession.
(Added to NRS by 2013, 2564)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.487 - Retailers to purchase liquor only from state-licensed wholesalers; exceptions.

Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865 and 597.240, no retailer or retail liquor dealer 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; 2015, 2523)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.488 - Sources for purchase of liquor by retailer; exceptions.

1. Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865, a retailer may purchase liquor only from:
(a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor if that importer is also a wholesaler; or
(b) A wholesaler who purchased liquor from the importer 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 his or her designated agent.
(Added to NRS by 1999, 2104; A 2001 Special Session, 165; 2003, 972; 2015, 2523)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.489 - Delivery of liquor to consumer in connection with retail sale; regulations.

1. Subject to such regulations as the Department may prescribe pursuant to subsection 2, a retail liquor store, or a delivery support service acting on behalf of a retail liquor store, may deliver liquor in its original package to a consumer in this State in connection with a retail sale of such liquor if:
(a) The retail liquor store purchased the liquor from a licensed wholesaler; and
(b) The delivery takes place in a jurisdiction in this State in which the retail liquor store is licensed to sell liquor at retail.
2. The Department shall adopt regulations governing deliveries made pursuant to this section, which must include, without limitation:
(a) A requirement for the retail liquor store or its delivery support service to obtain proof, in the form of a signature or other verification, that the delivery was accepted on behalf of the consumer by a person who is at least 21 years of age.
(b) A requirement that any such delivery originate only from the premises of the retail liquor store during the operating hours of the retail liquor store.
(c) Regulations prescribing the area in which such deliveries may be made, which must take into account relevant local jurisdictions and the marketing area of the wholesaler of any liquor to be delivered.
(d) Provisions necessary to encourage local governments to coordinate their ordinances with the regulations of the Department pursuant to this section to provide for more uniform implementation, supervision and enforcement of the regulations of the Department and the ordinances of local governments concerning such deliveries.
3. Except as otherwise provided in this section, the provisions of this chapter governing the transport of liquor, including, without limitation, the provisions which authorize the transport of liquor for delivery only by a person who holds a license issued under this chapter, do not apply to a delivery made pursuant to this section.
4. As used in this section, "marketing area" has the meaning ascribed to it in NRS 597.136.
(Added to NRS by 2021, 1692)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.490 - Unlawful possession, sale or transportation of liquor; exceptions.

1. Except as otherwise provided in subsection 2 and NRS 369.176 and 369.489, a person shall not directly or indirectly, himself or herself or by his or her clerk, agent or employee, offer, keep or possess for sale, furnish or sell, or solicit the purchase or sale of any liquor in this State, or transport or import or cause to 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 this chapter;
(b) Holds an appropriate, valid license, permit or certificate issued by the Department; and
(c) Has been duly designated by the supplier of that liquor pursuant to NRS 369.386 or purchased the liquor in compliance with NRS 369.486.
2. Except as otherwise provided in subsection 3, the provisions of this chapter do not apply to a person:
(a) Entering this State with a quantity of alcoholic beverage for household or personal use which is exempt from federal import duty;
(b) Entering this State with 1 gallon or less of alcoholic beverage per month from another state for his or her 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 year for his or her own household or personal use; or
(d) Who is lawfully in possession of wine produced on the premises of an instructional wine-making facility for his or her own household or personal use and who is acting in a manner authorized by NRS 597.245.
3. The provisions of subsection 2 do not apply to a supplier, wholesaler or retailer while he or she is acting in his or her professional capacity.
4. A person who accepts wine shipped into this State pursuant to paragraph (c) of subsection 2 must be 21 years of age or older.
[16:160:1935; A 1945, 371; 1943 NCL § 3690.16]—(NRS A 1973, 344; 1975, 1713; 1999, 2105; 2005, 1275; 2015, 2523; 2021, 1695)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.495 - Unlawful to make, store, possess or transport liquor with intent to defraud State; penalty.

1. It is unlawful for a person to make, store, possess or transport liquor with the intent to defraud the State.
2. A person who violates the provisions of this section 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.510 - Powers of boards of county commissioners, governing bodies of cities and Department of Taxation.

1. In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners or the governing body of a city is empowered to institute, conduct or hold, the board of county commissioners or the governing body shall have the power to administer oaths, certify to official acts, and issue subpoenas for the attendance of witnesses and the production of books, papers and records.
2. In like proceedings before it, the Department shall have the same powers as those enumerated in subsection 1.
[13:160:1935; A 1945, 371; 1943 NCL § 3690.13]—(NRS A 1975, 1713; 2015, 69)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.520 - Preservation of invoices.

All persons obtaining liquor under any license or permit and all retail liquor dealers shall preserve for inspection 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.530 - Inspections of vehicles and premises.

1. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this state shall have the right of visitation and inspection of any vehicle or place where they may have reason to believe liquor is stored, warehoused or kept for sale, or which might be in transit on or in other than common, contract or permitted carriers. Such visitation and inspection shall be conducted during business hours and no domicile shall be searched except by virtue of a search warrant.
2. Whenever a vehicle other than a common or contract carrier is stopped, the operator shall be required to exhibit his or her permit of conveyance, and if the operator has none he or she shall be dealt with according to law or the regulations of the Department.
[Part 14.2:160:1935; added 1945, 371; A 1947, 645; 1943 NCL § 3690.14b]—(NRS A 1975, 1713)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.540 - Enforcement of chapter.

1. The Department shall enforce the provisions of NRS 369.4865.
2. Sheriffs, within their counties, and all other police officers of the State of Nevada are charged with the duty of assisting in the enforcement of this chapter without further compensation.
[25:160:1935; 1931 NCL § 3690.25]—(NRS A 2001 Special Session, 165)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.550 - Penalties for certain violations.

1. Except as otherwise expressly provided in this chapter, any person violating any of the provisions of this chapter, except NRS 369.4863, or knowingly violating any regulation of the Department made for the enforcement of the provisions of this chapter shall be punished, upon conviction thereof, as for a misdemeanor.
2. Any person violating any provision of NRS 369.4865 is liable to the Department for a civil penalty of not more than $1,000 for each violation. The civil penalty prescribed in this subsection is in addition to any criminal penalty or other 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.560 - Civil actions and damages for certain violations; liability of certain directors, officers, agents and employees.

1. A wholesale dealer may bring an action in a court of competent jurisdiction against a retail liquor store and another wholesale dealer who knowingly transfer:
(a) An original package of liquor between marketing areas without the consent of the wholesale dealer as required by subsection 2 of NRS 369.4863; or
(b) An original package of beer between retail liquor stores without complying with the provisions of this chapter,
and is entitled to an award of $1,000 for each violation and may recover the damages sustained by him or her, together with such costs of the action and reasonable attorney’s fees 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 an action in a court of competent jurisdiction against the person to recover:
(a) For the first violation, $100 plus treble the actual damages sustained by him or her, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110.
(b) For the second violation, $250 plus treble the actual damages sustained by him or her, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110.
(c) For the third and any subsequent violation, $500 plus treble the actual damages sustained by him or her and punitive damages as the facts may warrant, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110.
3. A director, officer, agent or employee or a person engaged in the sale or importation of liquor in this State who knowingly assists or aids in a violation of this chapter for which an action is authorized pursuant to this section is liable in such an action.
4. The remedies provided in this section are independent of and supplemental to any other remedy or remedies available to a person in law or equity.
(Added to NRS by 2005, 2682)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.600 - Definitions.

As used in NRS 369.600 to 369.635, inclusive, unless the context otherwise requires, the words and terms defined in NRS 369.605 to 369.620, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2005, 2683)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.610 - "Alcoholic beverage awareness program" defined.

"Alcoholic beverage awareness program" means a program designed to educate persons who sell or serve alcoholic beverages or perform the duties of a security guard at an establishment.
(Added to NRS by 2005, 2683)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.620 - "Establishment" defined.

1. "Establishment" includes:
(a) A business that sells alcoholic beverages by the drink for consumption on the premises; and
(b) In a county whose population is 700,000 or more, a business that sells alcoholic beverages in corked or sealed containers or receptacles for consumption off the premises.
2. The term includes, without limitation, a retail liquor store.
3. The term does not include:
(a) A wholesale dealer; or
(b) A private club or other facility not in fact open to the public.
(Added to NRS by 2005, 2683; A 2011, 1224)