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)
Structure Nevada Revised Statutes
Chapter 369 - Intoxicating Liquor: Licenses and Taxes
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 369.150 - 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 369.175 - Applicability of chapter.
NRS 369.190 - Application for license.
NRS 369.210 - Contents of license.
NRS 369.220 - Signing and posting of license; license nontransferable; change of location.
NRS 369.250 - Time and place of hearing; notice.
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 369.320 - Counties, cities and towns not prohibited from requiring licenses.
NRS 369.330 - Levy, collection and amount of tax.
NRS 369.340 - Liquor sold to permissible persons exempt from tax.
NRS 369.350 - Security for taxes: Bonds and deposits; waiver of requirement.
NRS 369.360 - Rules of Department.
NRS 369.388 - Importer to purchase liquor only from supplier; exception.
NRS 369.400 - Importers: Inventory; records; inspection; penalty.
NRS 369.410 - Certain whiskeys not to be imported; exception.
NRS 369.420 - Seizure and sale of liquor.
NRS 369.430 - Certificate of compliance.
NRS 369.440 - Certificates for permissible persons.
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 369.4867 - 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 369.520 - 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 369.605 - "Alcoholic beverage" defined.
NRS 369.610 - "Alcoholic beverage awareness program" defined.
NRS 369.615 - "Commission" defined.