Title 32

NRS 369.210 Contents of license. Every license issued under this chapter shall set forth: 1. The name of the person to whom it is issued. 2. The location, by street and number, of the premises for which the license is issued. 3. The particular class of liquor or liquors that the …

NRS 369.220 Signing and posting of license; license nontransferable; change of location. Each license shall: 1. Be signed by the licensee or the authorized representative of the licensee. 2. Be posted in a conspicuous place in the premises for which it was issued. 3. Be nontransf…

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. The board of county commiss…

NRS 369.240 Complaint against licensee: Issuance and service of citation; effect of failure to answer. 1. Upon the filing with the board of county commissioners of the county in which a licensee maintains his or her principal place of business, the governing body of the city in w…

NRS 369.250 Time and place of hearing; notice. Upon the filing of the answer, the board of county commissioners, the governing body of a city or the Department, as applicable, shall fix a time and place for a hearing and give the licensee and the complainant not less than 5 days’…

NRS 369.260 Hearing; decision; notice of decision; action by Department of Taxation upon recommendation or decision to suspend or revoke license. 1. Upon the hearing, the board of county commissioners, the governing body of a city or the Department, as applicable, shall hear all …

NRS 369.270 New hearing before board of county commissioners, governing body of city or Department; final order. 1. Notwithstanding any other provision of this chapter, before suspending or revoking any license, the Department, in its discretion, may: (a) If the licensee has not …

NRS 369.280 Summary suspension or revocation of license: Grounds; procedure; final order. 1. Notwithstanding any other provision of this chapter, the board of county commissioners or the governing body of a city, as applicable, shall have the right to suspend or revoke summarily …

NRS 369.290 Renewal of cancelled license. Upon a subsequent written recommendation of the board of county commissioners or the governing body of a city, as applicable, setting forth that the licensee has shown proper cause in the opinion of the board of county commissioners or th…

NRS 369.300 Schedule of fees for licenses. The following is a schedule of fees to be charged for licenses: Importer’s wine, beer and liquor license.......................................................... $500 Importer’s beer license..............................................…

NRS 369.310 Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license. 1. All license fees are due and payable on July 1 of each year. The license fees must be paid to: (a) If the licensee does not maintain …

NRS 369.320 Counties, cities and towns not prohibited from requiring licenses. Nothing in this chapter shall be deemed to prohibit any county, city or town in Nevada from requiring an importer or seller of liquor to obtain a local license before engaging in such business. [Part 1…

NRS 369.330 Levy, collection and amount of tax. Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates an…

NRS 369.333 Additional excise tax levied on certain liquor; limitations on levy and collection of tax. 1. In addition to the excise tax provided by NRS 369.330, there is hereby levied and shall be collected upon all liquor containing more than 22 percent of alcohol by volume impo…

NRS 369.335 Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund. 1. No excise tax may be imposed upon the sale of liquor by licensed wholesale dealers to the following instrumentalities of the Armed Forces of th…

NRS 369.340 Liquor sold to permissible persons exempt from tax. It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the Department, in computing the excise tax to be paid on liquor, shall make rules…

NRS 369.345 Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund. 1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the pre…

NRS 369.350 Security for taxes: Bonds and deposits; waiver of requirement. 1. Each licensed importer, brewer or wine maker shall furnish a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Neva…

NRS 369.360 Rules of Department. The Department shall make all necessary and convenient rules: 1. Prescribing the form of reports and claims made by taxpayers. 2. Prescribing the time for making such reports and settlements thereon. 3. Respecting permissible persons as well as ot…

NRS 369.370 Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment. 1. For the privilege of importing, possessing, storing or selling liquors, all licensed importers and manufacturers of liquor in this State shall pay the excise t…

NRS 369.382 Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted. Except as otherwise provided in NRS 369.386, 369.415, 597.230, 597.235 and 597.237, a supplier shall not engage in the business of importing, wholesaling …

NRS 369.386 Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent. 1. Except as otherwise provided in NRS 369.464, a supplier of liquor may sell to an importer or wholesaler in this State only if: (a) Their commercial relationship is of de…

NRS 369.388 Importer to purchase liquor only from supplier; exception. Except as otherwise provided in subsection 2 of NRS 369.176, a person who holds an importer’s license or permit may purchase a liquor only from the supplier of that liquor. (Added to NRS by 1981, 1009; A 2015,…

NRS 369.390 Rights of holder of importer’s license; transfer of liquor; permissible persons to procure permit. 1. An importer’s license shall authorize the holder thereof to be the first person in possession of such liquors within the State of Nevada after completion of the act o…

NRS 369.400 Importers: Inventory; records; inspection; penalty. 1. At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000. 2. All importers, except permissible persons, shall keep a record of all serial …

NRS 369.410 Certain whiskeys not to be imported; exception. 1. After January 1, 1948, no importer or consignee of liquors shall import or accept any consignment of liquors labeled or sold as whiskey, unless the same be straight whiskey or blends of straight whiskeys aged in charr…

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. 1. Any person who imports liquor into the State for the purpose of rectification is an importer and shall be …

NRS 369.420 Seizure and sale of liquor. Any shipment of liquor which cannot be received or accepted by the consignee for any reason in law may be seized by the Department or its agents and held subject to the order of the shipper for its return at the shipper’s expense. If it is …

NRS 369.430 Certificate of compliance. 1. By regulation, the Department shall prescribe the form of application for and the form of a certificate of compliance, which must be printed and distributed to exporters of liquor into this State to assist them in legally exporting liquor…

NRS 369.440 Certificates for permissible persons. By regulation, the Department shall prescribe the form of and conditions for obtaining a permissible person’s certificate, which must be printed and distributed on request to: 1. Any person or representative of any institution, sc…

NRS 369.450 Importation and delivery of liquor by certain carriers; transportation of liquor by special permit. 1. Every common carrier and every regularly operating contract carrier shall make available to the Department a statement or freight bill for every shipment of liquor i…

NRS 369.460 Penalties for violating NRS 369.450 or related regulation. 1. Any person violating any of the provisions of NRS 369.450 or any of the regulations made by the Department in respect thereto shall, on conviction, be punished as for a misdemeanor. 2. In addition, any ship…

NRS 369.462 Payment of tax by supplier. A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must pay the excise tax levied pursuant to NRS 369.330. (Added to NRS by 1999, 2103; A 2021, 1694)

NRS 369.464 Suppliers of wine: Designation of importer. A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer in this state if the supplier: 1. Ships 25 cases or more of wine into this state in a fiscal year;…

NRS 369.466 Suppliers of wine: Payment of fee after shipment of 200 or more cases. If a supplier ships 200 or more cases of wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 in a fiscal year, the supplier must pay a fee equal to the amount of the fee f…

NRS 369.468 Preservation of records for inspection and audit. A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lis…

NRS 369.470 Wholesale dealers: Rights of licensees. Wholesale dealers’ licenses shall permit the holders thereof to sell liquor to wholesalers, retailers and those instrumentalities of the Armed Forces of the United States specified in NRS 369.335 only anywhere in Nevada, or to t…

NRS 369.480 Wholesale dealers: Inventory; records; inspection; penalty. 1. At all times each wholesale dealer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000. 2. Each wholesale dealer shall keep in a fixed place of business…

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. 1. The Legislature hereby declares: (a) That it is a privilege to engage in the business…

NRS 369.4855 Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes. 1. If a supplier designates a wholesale dealer as the designated importer of a brand of liquor pursuant to NRS 369.386, the wholesale dealer may, without a…

NRS 369.486 Sources for purchase of liquor by wholesaler who is not importer designated by supplier; exception. 1. Except as otherwise provided in subsection 2 of NRS 369.176, a wholesaler who is not the importer designated by the supplier pursuant to NRS 369.386 may purchase liq…

NRS 369.4863 Transfers of liquor between affiliated retail liquor stores; notification of boundaries of marketing areas. 1. Except as otherwise provided in NRS 369.4865, a retail liquor store may receive and store liquor and transfer an original package of liquor to another retai…

NRS 369.4865 Transfers of liquor between retail liquor stores holding nonrestricted gaming licenses. 1. Except as otherwise provided in subsection 2, a retail liquor store that holds a nonrestricted license may transfer an original package of liquor to another retail liquor store…

NRS 369.4867 Bulk sale of liquor by retailer. 1. A retailer who intends to make a bulk sale of liquor shall, at least 30 days before the proposed bulk sale, provide notice to: (a) A wholesaler who currently sells liquor to the retailer; and (b) A wholesaler who has sold liquor to…

NRS 369.487 Retailers to purchase liquor only from state-licensed wholesalers; exceptions. Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865 and 597.240, no retailer or retail liquor dealer may purchase any liquor from other than a state-licensed wholes…

NRS 369.488 Sources for purchase of liquor by retailer; exceptions. 1. Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865, a retailer may purchase liquor only from: (a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor…