Nevada § 369.370 Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment

Nevada Statutes

§ 369.370 — Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment

Nevada § 369.370

Title 32REVENUE AND TAXATION

Ch. 369Intoxicating

EXCISE TAXES

This text of Nevada § 369.370 (Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment) 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. § 369.370 (2026).

Text

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 tax imposed and established by this chapter.

2.If, after the tax is paid on any such liquor, satisfactory evidence is presented to the Department that the imports have been actually exported and sold outside this State in a manner not in conflict with the law of the place of sale, the Department shall direct that a refund or credit of the tax so paid be made to the taxpayer. The taxpayer shall report all such exports and imports, and pay the tax on the imports monthly, on forms and subject to regulations prescribed by the Department.

3.The excise tax imposed by this chapter is due on or before the 20th day of the following month.

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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 tax imposed and established by this chapter.
2. If, after the tax is paid on any such liquor, satisfactory evidence is presented to the Department that the imports have been actually exported and sold outside this State in a manner not in conflict with the law of the place of sale, the Department shall direct that a refund or credit of the tax so paid be made to the taxpayer. The taxpayer shall report all such exports and imports, and pay the tax on the imports monthly, on forms and subject to regulations prescribed by the Department.
3. The excise tax imposed by this chapter is due on or before the 20th day of the following month. If all such taxes are paid on or before the 15th day of the following month, a discount in the amount of 0.25 percent of the tax must be allowed to the taxpayer. The Department may, for good cause, extend for not more than 15 days after the date the tax is due the time for paying the tax if a request for such an extension of time is received by the Department on or before the date the tax was due. If such an extension is granted, interest accrues from the original date the tax was due.
4. The Department shall allow refunds or credits on any shipments lost, stolen or damaged in transit, or damaged or spoiled on the premises, may require all claims in connection therewith to be sworn to and may make ratable tax adjustments, credits or refunds to effectuate the purposes of this chapter.

Legislative History

[Part 19:160:1935; A 1937, 374 ; 1939, 113 ; 1945, 371 ; 1947, 645 ; 1955, 464 ]—(NRS A 1961, 593 ; 1971, 587 ; 1975, 1709 ; 1987, 329 ; 2003, 20th Special Session, 19 ; 2008, 25th Special Session, 18 ; 2009, 2097 )