Nevada § 369.330 Levy, collection and amount of tax

Nevada Statutes

§ 369.330 — Levy, collection and amount of tax

Nevada § 369.330

Title 32REVENUE AND TAXATION

Ch. 369Intoxicating

EXCISE TAXES

This text of Nevada § 369.330 (Levy, collection and amount of tax) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 369.330 (2026).

Text

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 and classifications:

1.On liquor containing more than 22 percent of alcohol by volume, $3.60 per wine gallon or proportionate part thereof.

2.On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, $1.30 per wine gallon or proportionate part thereof.

3.On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, 70 cents per wine gallon or proportionate part thereof.

4.On all malt beverage liquor brewed or fermented and bottled in or outside this state, 16 cents per gallon.

Free access — add to your briefcase to read the full text and ask questions with AI

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 and classifications:
1. On liquor containing more than 22 percent of alcohol by volume, $3.60 per wine gallon or proportionate part thereof.
2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, $1.30 per wine gallon or proportionate part thereof.
3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, 70 cents per wine gallon or proportionate part thereof.
4. On all malt beverage liquor brewed or fermented and bottled in or outside this state, 16 cents per gallon.

Legislative History

[Part 19:160:1935; A 1937, 374 ; 1939, 113 ; 1945, 371 ; 1947, 645 ; 1955, 464 ]—(NRS A 1961, 614 ; 1969, 1133 ; 1971, 586 ; 1981, 897 ; 1983, 514 ; 2003, 20th Special Session, 168 )