Nevada § 369.333 Additional excise tax levied on certain liquor; limitations on levy and collection of tax

Nevada Statutes

§ 369.333 — Additional excise tax levied on certain liquor; limitations on levy and collection of tax

Nevada § 369.333

Title 32REVENUE AND TAXATION

Ch. 369Intoxicating

EXCISE TAXES

This text of Nevada § 369.333 (Additional excise tax levied on certain liquor; limitations on levy and collection 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. § 369.333 (2026).

Text

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 imported into this state after July 1, 1965, an excise tax in the amount of $1.50 per wine gallon.

2.The tax imposed by subsection 1 shall not be levied or collected unless the federal gallonage tax imposed by 26 U.S.C. § 5001 is reduced to $9 per gallon and shall not be levied or collected on any liquor for which a federal gallonage tax of $10.50 per gallon has been paid.

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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 imported into this state after July 1, 1965, an excise tax in the amount of $1.50 per wine gallon.
2. The tax imposed by subsection 1 shall not be levied or collected unless the federal gallonage tax imposed by 26 U.S.C. § 5001 is reduced to $9 per gallon and shall not be levied or collected on any liquor for which a federal gallonage tax of $10.50 per gallon has been paid.