Nevada Chapter 369 — Intoxicating Liquor: Licenses and Taxes

92 sections hosted, reproduced from the official public-domain source.

NRS 369.010— “Beer” defined
NRS 369.011— “Brew pub” defined
NRS 369.013— “Brewery” defined
NRS 369.015— “Case of wine” defined
NRS 369.019— “Craft distillery” defined
NRS 369.030— “Importer” defined
NRS 369.035— “Instructional wine-making facility” defined
NRS 369.040— “Liquor” defined
NRS 369.045— “Malt beverage” defined
NRS 369.050— “Original package” defined
NRS 369.070— “Permissible person” defined
NRS 369.090— “Retail liquor store” defined
NRS 369.100— “Sale” and “to sell” defined
NRS 369.111— “Supplier” defined
NRS 369.130— “Wholesale dealer” and “wholesaler” defined
NRS 369.140— “Wine” defined
NRS 369.150— Administration of chapter; duties of Department of Taxation
NRS 369.155— Standards for determining whether alcohol is used as fuel or liquor
NRS 369.160— Money for administration of chapter
NRS 369.170— Liquor Tax Account: Remittances; refunds
NRS 369.173— Distribution and apportionment of money collected from tax on certain liquor
NRS 369.174— Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account
NRS 369.175— Applicability of chapter
NRS 369.176— Exemption from licensing requirement for person selling liquor at execution sale; licensee authorized to purchase liquor at execution sale
NRS 369.180— Required licenses; scope of licenses for brew pubs, instructional wine-making facilities, craft distilleries and estate distilleries
NRS 369.181— Definitions
NRS 369.190— Application for license
NRS 369.200— Approval or disapproval of application by board of county commissioners or governing body of city; issuance of license; new hearing
NRS 369.210— Contents of license
NRS 369.220— Signing and posting of license; license nontransferable; change of location
NRS 369.230— Authority to investigate actions of licensees; recommendation of suspension or revocation of license by board of county commissioners or governing body of city; temporary suspension or permanent revocation of license by Department; grounds
NRS 369.240— Complaint against licensee: Issuance and service of citation; effect of failure to answer
NRS 369.250— Time and place of hearing; notice
NRS 369.260— Hearing; decision; notice of decision; action by Department of Taxation upon recommendation or decision to suspend or revoke license
NRS 369.270— New hearing before board of county commissioners, governing body of city or Department; final order
NRS 369.280— Summary suspension or revocation of license: Grounds; procedure; final order
NRS 369.290— Renewal of cancelled license
NRS 369.300— Schedule of fees for licenses
NRS 369.310— Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license
NRS 369.320— Counties, cities and towns not prohibited from requiring licenses
NRS 369.330— Levy, collection and amount of tax
NRS 369.333— Additional excise tax levied on certain liquor; limitations on levy and collection of tax
NRS 369.335— Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund
NRS 369.340— Liquor sold to permissible persons exempt from tax
NRS 369.345— Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund
NRS 369.350— Security for taxes: Bonds and deposits; waiver of requirement
NRS 369.360— Rules of Department
NRS 369.370— Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment
NRS 369.382— Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted
NRS 369.386— Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent
NRS 369.388— Importer to purchase liquor only from supplier; exception
NRS 369.390— Rights of holder of importer’s license; transfer of liquor; permissible persons to procure permit
NRS 369.400— Importers: Inventory; records; inspection; penalty
NRS 369.410— Certain whiskeys not to be imported; exception
NRS 369.415— Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling
NRS 369.420— Seizure and sale of liquor
NRS 369.430— Certificate of compliance
NRS 369.440— Certificates for permissible persons
NRS 369.450— Importation and delivery of liquor by certain carriers; transportation of liquor by special permit
NRS 369.460— Penalties for violating NRS 369.450
NRS 369.462— Payment of tax by supplier
NRS 369.464— Suppliers of wine: Designation of importer
NRS 369.466— Suppliers of wine: Payment of fee after shipment of 200 or more cases
NRS 369.468— Preservation of records for inspection and audit
NRS 369.470— Wholesale dealers: Rights of licensees
NRS 369.480— Wholesale dealers: Inventory; records; inspection; penalty
NRS 369.485— Certain transactions between wholesale dealer and retail liquor store prohibited; review of invoices; payment; wholesale dealer to impose charge for delinquent payment; penalties
NRS 369.486— Sources for purchase of liquor by wholesaler who is not importer designated by supplier; exception
NRS 369.487— Retailers to purchase liquor only from state-licensed wholesalers; exceptions
NRS 369.488— Sources for purchase of liquor by retailer; exceptions
NRS 369.489— Delivery of liquor to consumer in connection with retail sale; regulations
NRS 369.490— Unlawful possession, sale or transportation of liquor; exceptions
NRS 369.495— Unlawful to make, store, possess or transport liquor with intent to defraud State; penalty
NRS 369.510— Powers of boards of county commissioners, governing bodies of cities and Department of Taxation
NRS 369.520— Preservation of invoices
NRS 369.530— Inspections of vehicles and premises
NRS 369.540— Enforcement of chapter
NRS 369.550— Penalties for certain violations
NRS 369.560— Civil actions and damages for certain violations; liability of certain directors, officers, agents and employees
NRS 369.600— Definitions
NRS 369.605— “Alcoholic beverage” defined
NRS 369.610— “Alcoholic beverage awareness program” defined
NRS 369.615— “Commission” defined
NRS 369.620— “Establishment” defined
NRS 369.625— Development and contents of curriculum for program; certification and operation of program; adoption of regulations
NRS 369.630— Completion of certified program by certain employees of establishment: Duties of owner or operator of establishment; notice of civil infraction; payment and disposition of civil fine; denial of liability for infraction; applicability of provisions
NRS 369.635— Adoption by political subdivision of certain requirements or standards prohibited; exception
NRS 369.4855— Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes
NRS 369.4863— Transfers of liquor between affiliated retail liquor stores; notification of boundaries of marketing areas
NRS 369.4865— Transfers of liquor between retail liquor stores holding nonrestricted gaming licenses
NRS 369.4867— Bulk sale of liquor by retailer
NRS 369.4891— Retail sale of alcoholic beverages by covered food establishment for delivery and consumption off premises; conditions; Department to adopt regulations governing surcharge for each retail sale; use of revenue collected from surcharge