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)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 369 - Intoxicating Liquor: Licenses and Taxes

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 - Recommendation of suspension or revocation of license by board of county commissioners or governing body of city; 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 recommendation; action by Department of Taxation upon recommendation of suspension or revocation.

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.

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 or related regulation.

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; wholesale dealer to impose charge for delinquent payment; penalties.

NRS 369.4855 - Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes.

NRS 369.486 - Sources for purchase of liquor by wholesaler who is not importer designated by supplier; exception.

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 369.487 - 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...

NRS 369.635 - Adoption by political subdivision of certain requirements or standards prohibited; exception.