reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.240 - Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

1. If a taxpayer:
(a) Is unable to collect all or part of an admission charge or charge for live entertainment provided by an escort, which was included in the taxable receipts reported for a previous reporting period; and
(b) Has taken a deduction on his or her federal income tax return pursuant to 26 U.S.C. § 166(a) for the amount which the taxpayer is unable to collect,
the taxpayer is entitled to receive a credit for the amount of tax paid on account of that uncollected amount. The credit may be used against the amount of tax that the taxpayer is subsequently required to pay pursuant to this chapter.
2. If the Internal Revenue Service disallows a deduction described in paragraph (b) of subsection 1 and the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 1, the taxpayer shall include the amount of that credit in the amount of taxes reported pursuant to this chapter in the first return filed with the Board or the Department after the deduction is disallowed.
3. If a taxpayer collects all or part of an admission charge or charge for live entertainment provided by an escort, for which the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 2, the taxpayer shall include:
(a) The amount collected in the charges reported pursuant to paragraph (a) of subsection 1; and
(b) The tax payable on the amount collected in the amount of taxes reported,
in the first return filed with the Board or the Department after that collection.
4. Except as otherwise provided in subsection 5, upon determining that a taxpayer has filed a return which contains one or more violations of the provisions of this section, the Board or the Department shall:
(a) For the first return of any taxpayer that contains one or more violations, issue a letter of warning to the taxpayer which provides an explanation of the violation or violations contained in the return.
(b) For the first or second return, other than a return described in paragraph (a), in any calendar year which contains one or more violations, assess a penalty equal to the amount of the tax which was not reported.
(c) For the third and each subsequent return in any calendar year which contains one or more violations, assess a penalty of three times the amount of the tax which was not reported.
5. For the purposes of subsection 4, if the first violation of this section by any taxpayer was determined by the Board or the Department through an audit which covered more than one return of the taxpayer, the Board or the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph (a) of subsection 4.
(Added to NRS by 2003, 20th Special Session, 152; A 2015, 3770)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.250 - Certification of excess amount collected; credit and refund.

If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in its records and shall certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.
(Added to NRS by 2003, 20th Special Session, 153; A 2009, 66)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.260 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund may be allowed unless a claim for it is filed with:
(1) The Board, if the taxpayer is a licensed gaming establishment; or
(2) The Department, if the taxpayer is not a licensed gaming establishment.
A claim must be filed within 3 years after the last day of the month following the reporting period for which the overpayment was made.
(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Board or the Department within that period.
2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.
3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.
4. Within 30 days after rejecting any claim in whole or in part, the Board or the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added to NRS by 2003, 20th Special Session, 153)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.270 - Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the tax imposed by this chapter in accordance with the provisions of NRS 368A.140.
2. If the overpayment is paid to the Department, the interest must be paid at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
3. If the Board or the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Board or the Department shall not allow any interest on the overpayment.
(Added to NRS by 2003, 20th Special Session, 153; A 2007, 913; 2023, 508)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.280 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of the tax imposed by this chapter or any amount of tax, penalty or interest required to be collected.
2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
(Added to NRS by 2003, 20th Special Session, 154)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.290 - Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by:
(a) The Commission, the claimant may bring an action against the Board on the grounds set forth in the claim.
(b) The Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim.
2. An action brought pursuant to subsection 1 must be brought in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Board or the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
3. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
(Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.300 - Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Board fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period.
2. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.
3. If the claimant is aggrieved by the decision of:
(a) The Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(b) The Nevada Tax Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
4. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.
5. The balance of the judgment must be refunded to the plaintiff.
(Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.310 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Board or the Department.
(Added to NRS by 2003, 20th Special Session, 154; A 2011, 3144)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.320 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Board or the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added to NRS by 2003, 20th Special Session, 155)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.330 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Board or the Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
2. The action must be tried in Carson City or Clark County unless the court, with the consent of the Attorney General, orders a change of place of trial.
3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 2003, 20th Special Session, 155)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.340 - Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Board or the Department, the Board or the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Board or the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Board or the Department, the Board or the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Board or the Department.
(Added to NRS by 2003, 20th Special Session, 155)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.350 - Prohibited acts; penalty.

1. A person shall not:
(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any report or declaration, with intent to defraud the State or to evade payment of the tax or any part of the tax imposed by this chapter.
(b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.
(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.
2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
(Added to NRS by 2003, 20th Special Session, 155)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.360 - Revocation of gaming license for failure to report, pay or truthfully account for tax; licensed gaming establishment subject to discipline for violation of chapter with intent to avoid tax.

1. Any licensed gaming establishment liable for the payment of the tax imposed by NRS 368A.200 who willfully fails to report, pay or truthfully account for the tax is subject to the investigatory or disciplinary proceedings that are set forth in NRS 463.310 to 463.318, inclusive, and may have its gaming license revoked by the Commission.
2. A violation of any provision of this chapter, or any regulation adopted pursuant thereto, by a licensed gaming establishment, with the intent to avoid a payment of the tax imposed by NRS 368A.200 which is known to be due, is:
(a) An unsuitable method of operation; and
(b) Subject to the investigatory and disciplinary proceedings that are set forth in NRS 463.310 to 463.318, inclusive, and shall be punished as provided in those sections.
(Added to NRS by 2003, 20th Special Session, 155; A 2005, 22nd Special Session, 144; 2015, 3771)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.370 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Commission, the Board, the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 2003, 20th Special Session, 153; A 2005, 22nd Special Session, 144)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.010 - "Beer" defined.

As used in this chapter, "beer" means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.030 - "Importer" defined.

As used in this chapter, "importer" means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession thereof within the State after completion of the act of importation.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.035 - "Instructional wine-making facility" defined.

1. As used in this chapter, "instructional wine-making facility" 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-making facility is not a wine maker or a supplier, brewer, brew pub, distiller, craft distillery, manufacturer, producer, vintner, bottler, wholesaler, wholesale dealer, retailer or retail dealer of wine.
(b) An instructional wine-making facility is not a winery or a retail liquor store.
(Added to NRS by 2005, 1274; A 2017, 2582)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.040 - "Liquor" defined.

1. As used in this chapter, "liquor" means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more of alcohol by volume and which is used for beverage purposes.
2. Any liquid containing beer or wine in combination with 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.050 - "Original package" defined.

As used in this chapter, "original package" means any container or receptacle first used for holding liquor, which container or receptacle is sealed.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS A 1971, 585)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.070 - "Permissible person" defined.

As used in this chapter, "permissible person" means any duly ordained minister who uses liquor for sacramental purposes, any doctor, apothecary or pharmaceutist who uses alcohol for or in compounding medicine, or the representative of any school, university, hospital, clinic or industrial concern where liquor is used and needed for industrial purposes and not for concocting beverages for drink.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.090 - "Retail liquor store" defined.

As used in this chapter, "retail liquor store" means an establishment where beers, wines and liquors, 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.100 - "Sale" and "to sell" defined.

As used in this chapter, "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 than gratuitously;
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 this chapter;
10. To traffic in for any consideration, promised or obtained 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]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.111 - "Supplier" defined.

As used in this chapter, "supplier" means, 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 or her designated agent; or
(b) The owner of the liquor when it is first transported into any area under the jurisdiction of the United States Government, if the brewer, distiller, manufacturer, rectifier, producer, vintner or bottler of the liquor, or a designated agent of such a person, has not 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 of the liquor, or his or her designated agent; or
3. Within this State, the brewery, brew pub, distiller, craft distillery, manufacturer, rectifier, producer or bottler of the liquor or his or her designated agent.
(Added to NRS by 1981, 1009; A 2003, 971; 2005, 1324; 2017, 2582)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.130 - "Wholesale dealer" and "wholesaler" defined.

As used in this chapter, "wholesale dealer" or "wholesaler" means a person licensed to sell liquor as it is originally packaged to retail liquor stores or to another licensed wholesaler, or to transfer malt beverages and wine to an estate distillery pursuant to NRS 597.230 and 597.240, respectively, 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; 2019, 2775)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.140 - "Wine" defined.

As used in this chapter, "wine" means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.150 - Administration of chapter; duties of Department of Taxation.

1. The Department is charged with the duty of administering the provisions of this chapter.
2. The Department shall:
(a) Prescribe and cause to be printed and issued free of charge all forms for applications and reports.
(b) Except as otherwise provided in NRS 369.430, issue free of charge all certificates and permits.
(c) Adopt and enforce all rules, regulations and standards 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.
(e) Adopt and enforce all rules, regulations and standards necessary or convenient to monitor or survey the quantity of malt beverages manufactured by a brew pub within a calendar year for compliance with NRS 597.230.
[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; 2017, 2583)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.155 - Standards for determining whether alcohol is used as fuel or liquor.

The requirements of this state for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as liquor are the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of the Treasury.
(Added to NRS by 1981, 117)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.160 - Money for administration of chapter.

Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the General Fund upon the presentation of budgets in the manner required by law.
[Part 21:160:1935; A 1945, 371; 1949, 67; 1951, 75]
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.170 - Liquor Tax Account: Remittances; refunds.

1. All revenues required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. The Department shall deposit the payments in the State Treasury 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 of alcohol by volume.
3. Upon order of the State Controller, money in the Liquor 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.173 - Distribution and apportionment of money collected from tax on certain liquor.

The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected during the preceding month which is equivalent to 50 cents per wine gallon, among Carson City and the counties of this state in proportion to their respective populations. The State Controller shall deposit the amounts apportioned to Carson City and each county in the Local Government Tax Distribution Account created by NRS 360.660 for 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)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.174 - Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account.

Each month, the State Controller shall transfer to the Tax on Liquor Program Account in the State General Fund, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax which exceeds $3.45 per wine gallon.
(Added to NRS by 1981, 897; A 1999, 17; 2003, 20th Special Session, 168)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.175 - Applicability of chapter.

This chapter shall not apply to common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes. Common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes, may purchase liquor from licensed Nevada wholesale dealers subject to rules and regulations of the Department. A refund or credit for the excise tax paid on such liquor shall be allowed the wholesale dealer.
(Added to NRS by 1965, 303; A 1975, 1705)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.176 - Exemption from licensing requirement for person selling liquor at execution sale; licensee authorized to purchase liquor at execution sale.

1. The provisions of this chapter which authorize the possession or sale of liquor only by a person who holds a license issued under this chapter do not apply to an officer or an officer’s deputy who sells or offers for sale liquor at a sale under execution held pursuant to NRS 21.150.
2. It is not a violation of the provisions of this chapter if a person who holds a license issued under this chapter purchases any liquor at a sale under execution held pursuant to NRS 21.150.
(Added to NRS by 2015, 2523)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.180 - Required licenses; scope of licenses for brew pubs, instructional wine-making facilities, craft distilleries and estate distilleries.

1. In addition to the limitations imposed by NRS 597.210 and 597.220, a person shall not:
(a) Import liquors into this State unless the person first secures an importer’s license or permit from this State.
(b) Engage in business as a wholesale dealer of wines and liquors in this State unless the person first secures a wholesale wine and liquor dealer’s license from this State.
(c) Engage in business as a wholesale dealer of beer in this State unless the person first secures a wholesale beer dealer’s license from this State.
(d) Operate a winery in this State or export wine from this State unless the person first secures a wine-maker’s license from this State.
(e) Operate an instructional wine-making facility in this State unless the person first secures a license for the instructional wine-making facility from this State.
(f) Operate a brewery in this State unless the person first secures a brewer’s license from this State.
(g) Operate a brew pub in this State unless the person first secures a brew pub’s license from this State.
(h) Operate a craft distillery in this State unless the person first secures a craft distiller’s license from this State.
(i) Operate an estate distillery in this State unless the person first secures an estate distiller’s license from this State.
2. A person who holds a license for a brew pub:
(a) May engage in any activity authorized by NRS 597.230.
(b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity.
3. A person who holds a license for an instructional wine-making facility:
(a) May engage in any activity authorized by NRS 597.245.
(b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity.
4. A person who holds a license for a craft distillery:
(a) May engage in any activity authorized by NRS 597.235.
(b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity.
5. A person who holds a license for an estate distillery:
(a) May engage in any activity authorized by NRS 597.237.
(b) May not engage in any other activity for which a license is required pursuant to this chapter unless the person holds the appropriate license for that activity.
6. As used in this section, "estate distillery" 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; 2013, 2565; 2017, 2583, 2589)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.181 - Definitions.

As used in NRS 369.180, unless the context otherwise requires:
1. "Alcoholic beverage" means any spirituous, vinous or malt liquor which contains 1 percent or more ethyl alcohol by volume.
2. "Engage in" includes participation in a business as an owner or partner, or through a subsidiary, affiliate, ownership equity or in any other manner.
(Added to NRS by 1975, 623; A 1985, 531)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.190 - Application for license.

1. An application for any of the licenses described in NRS 369.180 must be made to:
(a) The board of county commissioners of the county in which the applicant maintains his or her principal place of business if the applicant does not maintain his or her principal place of business within the boundaries of an incorporated city; or
(b) The governing body of the city in which the applicant maintains his or her principal place of business if the applicant maintains his or her principal place of business within the boundaries of an incorporated city.
2. Each application must:
(a) Be made on such form as the Department prescribes.
(b) Include the name and address of the applicant. If the applicant is:
(1) A partnership, the application must include the names and addresses of all partners.
(2) A corporation, association or other organization, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers.
(3) A person carrying on or transacting business in this state under an assumed or fictitious name, the person making the application must attach to the application:
(I) A certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035.
(II) A certificate signed by an officer of the corporation or by each person interested in, or conducting or carrying on such business, or intending so to do, and acknowledged before a person authorized to take acknowledgments of conveyances of real property, indicating the name of the authorized representative whose signature may be required on the license under the provisions of this chapter.
(c) Specify the location, by street and number, of the premises for which the license is sought.
(d) Be accompanied by the annual license fee required for the particular license for which application is made.
3. The board of county commissioners or the governing body of a city, as applicable, shall examine all applications filed with it, and shall require satisfactory evidence that the applicant is:
(a) A person of good moral character;
(b) Not acting in violation of NRS 369.180; and
(c) Not applying for a license for a business in which the applicant is prohibited from engaging pursuant to NRS 369.382.
[5:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.05]—(NRS A 1959, 410; 1971, 585; 1975, 1705; 1981, 1010; 2001, 812; 2015, 65; 2021, 1693)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.200 - Approval or disapproval of application by board of county commissioners or governing body of city; issuance of license; new hearing.

1. The board of county commissioners or the governing body of a city, as applicable, shall approve or disapprove applications. If an application is disapproved by the board of county commissioners or the governing body of a city, the board or the governing body, as applicable, forthwith shall return the license fee accompanying the application to the applicant. If the board of county commissioners or the governing body of a city approves an application, the board or the governing body, as applicable, shall forward it to the Department, together with the board’s or the governing body’s written approval thereof and the license fee accompanying the application.
2. Upon receipt thereof the Department shall review the application and approval, and, if no further objections are presented or known, shall issue the appropriate license to the applicant.
3. In its discretion, the Department may grant an applicant whose application has been disapproved 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.
[6:160:1935; A 1947, 645; 1943 NCL § 3690.06] + [Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12]—(NRS A 1975, 1706; 2015, 66)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.210 - Contents of license.

Every license issued under this chapter shall set forth:
1. The name of the person to whom it is issued.
2. The location, by street and number, of the premises for which the license is issued.
3. The particular class of liquor or liquors that the licensee is authorized to sell.
[7:160:1935; 1931 NCL § 3690.07]—(NRS A 1971, 586)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.220 - Signing and posting of license; license nontransferable; change of location.

Each license shall:
1. Be signed by the licensee or the authorized representative of the licensee.
2. Be posted in a conspicuous place in the premises for which it was issued.
3. Be nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.
[8:160:1935; 1931 NCL § 3690.08]—(NRS A 1959, 562; 1971, 586; 1975, 1706)
2023 Nevada Revised Statutes › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › NRS 369.230 - Recommendation of suspension or revocation of license by board of county commissioners or governing body of city; grounds.

The board of county commissioners or the governing body of a city, as applicable, may, upon its own motion, and shall, upon the verified complaint in writing of any person, investigate the action of any licensee under this chapter, and shall have power to recommend the temporary suspension or permanent revocation of a license for any one of the following acts or omissions:
1. Misrepresentation of a material fact by the applicant in obtaining a license under this chapter;
2. If the licensee violates or causes or permits to be violated any of the provisions of this chapter;
3. If the licensee commits any act which would be sufficient ground for the denial of an application for a license under this chapter;
4. If the licensee sells liquor to a wholesaler or retailer 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 any penalty in connection therewith, in whole or in part, imposed by law, or violates any regulation of the Department respecting the same.
[9:160:1935; A 1945, 371; 1943 NCL § 3690.09]—(NRS A 1965, 1469; 1966, 66; 1967, 1346; 1975, 1706; 2015, 66)
2023 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)
2023 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)
2023 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 and within 60 days after the date of service of the citation issued pursuant to NRS 369.240, 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; 2023, 645)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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]