Nevada § 369.415 Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling

Nevada Statutes

§ 369.415 — Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling

Nevada § 369.415

Title 32REVENUE AND TAXATION

Ch. 369Intoxicating

SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS

This text of Nevada § 369.415 (Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling) 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. § 369.415 (2026).

Text

1.Any person who imports liquor into the State for the purpose of rectification is an importer and shall be licensed pursuant to NRS 369.180 .

2.A licensed importer of liquor shall import neutral or distilled spirits in bulk only for the express purpose of rectification. Rectified alcoholic beverages shall be sold in this State only after bottling in original packages.

3.Bulk imports of neutral or distilled spirits shall be taxable only when rectified and bottled in original packages for sale within the State.

4.Refunds, credits and discounts shall be allowed pursuant to NRS 369.370 .

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

1. Any person who imports liquor into the State for the purpose of rectification is an importer and shall be licensed pursuant to NRS 369.180 .
2. A licensed importer of liquor shall import neutral or distilled spirits in bulk only for the express purpose of rectification. Rectified alcoholic beverages shall be sold in this State only after bottling in original packages.
3. Bulk imports of neutral or distilled spirits shall be taxable only when rectified and bottled in original packages for sale within the State.
4. Refunds, credits and discounts shall be allowed pursuant to NRS 369.370 .