Nebraska Statutes 53-103.38. Spirits, defined
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Spirits means any beverage which contains alcohol obtained by distillation, mixed with water or other substance in solution. Spirits includes brandy, rum, whiskey, gin, or other spirituous liquors and such liquors when rectified, blended, or otherwise mixed with alcohol or other substances. Spirits does not include flavored malt beverages.
Terms Used In Nebraska Statutes 53-103.38
- Alcohol: means the product of distillation of any fermented liquid, whether rectified or diluted, whatever the origin thereof, and includes synthetic ethyl alcohol and alcohol processed or sold in a gaseous form. See Nebraska Statutes 53-103.01
- Spirits: means any beverage which contains alcohol obtained by distillation, mixed with water or other substance in solution. See Nebraska Statutes 53-103.38