Nev. Rev. Stat. ch. 369 – Intoxicating Liquor: Licenses and Taxes | Midpage

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Nevada Revised Statutes

Chapter 369

Nev. Rev. Stat. ch. 369

Intoxicating Liquor: Licenses and Taxes

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