Title 32

NRS 368A.140 Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS. 1. The Board shall collect the tax imposed by this chapter from taxpayers who are licensed gaming establishments. The Commission shall adopt such regulations as are necessary to…

NRS 368A.150 Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax or when amount subject to tax is unclear. 1. If: (a) The Board determines that a taxpayer who is a licensed ga…

NRS 368A.160 Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty. 1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as m…

NRS 368A.170 Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State. 1. To verify the accuracy of any report filed or, if no report is filed by a taxpayer, to determine the amount of tax required to be pa…

NRS 368A.180 Confidentiality of records and files of Board and Department. 1. Except as otherwise provided in this section and NRS 239.0115 and 360.250, the records and files of the Board and the Department concerning the administration of this chapter are confidential and privil…

NRS 368A.200 Imposition and amount of tax; tax collected from purchaser; exemptions from tax. 1. Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge f…

NRS 368A.220 Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council. 1. Except as otherwise provided in this section: (a) Each taxpayer who is a licensed gaming establishment shall file …

NRS 368A.230 Extension of time for payment; payment of interest during period of extension. Upon written application made before the date on which payment must be made, the Board or the Department may, for good cause, extend by 30 days the time within which a taxpayer is required…

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 taxa…

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 for…

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 i…

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 provisio…

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 cour…

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 clai…

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 disa…

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 cr…

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 pe…

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…

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 …

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…

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 impose…

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 exclusio…

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; …

NRS 369.011 “Brew pub” defined. As used in this chapter, “brew pub” has the meaning ascribed to it in NRS 597.200. (Added to NRS by 2017, 2582)

NRS 369.013 “Brewery” defined. As used in this chapter, “brewery” means an establishment which manufactures malt beverages but does not sell those malt beverages at retail. (Added to NRS by 2017, 2582)

NRS 369.015 “Case of wine” defined. As used in this chapter, “case of wine” means 12 bottles each containing 750 milliliters of wine or an amount equal to that volume of wine. (Added to NRS by 1999, 2103)

NRS 369.019 “Craft distillery” defined. As used in this chapter, “craft distillery” has the meaning ascribed to it in NRS 597.200. (Added to NRS by 2017, 2582)

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…

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…

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…

NRS 369.045 “Malt beverage” defined. As used in this chapter, “malt beverage” has the meaning ascribed to it in NRS 597.200. (Added to NRS by 2017, 2582)

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)

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…

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…

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 deliv…

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, vintn…

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 wi…

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]

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…

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, …

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, 3…

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 cr…

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 w…

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 b…

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 th…

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 u…