Nevada § 369.345 Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund

Nevada Statutes

§ 369.345 — Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund

Nevada § 369.345

Title 32REVENUE AND TAXATION

Ch. 369Intoxicating

EXCISE TAXES

This text of Nevada § 369.345 (Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund) 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. § 369.345 (2026).

Text

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 premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245 .

2.If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.

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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 premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245 .
2. If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.