Nevada Revised Statutes 369.173 – Distribution and apportionment of money collected from tax on certain liquor
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The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected during the preceding month which is equivalent to 50 cents per wine gallon, among Carson City and the counties of this state in proportion to their respective populations. The State Controller shall deposit the amounts apportioned to Carson City and each county in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.
Terms Used In Nevada Revised Statutes 369.173
- county: includes Carson City. See Nevada Revised Statutes 0.033
- liquor: means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more of alcohol by volume and which is used for beverage purposes. See Nevada Revised Statutes 369.040
- wine: means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar. See Nevada Revised Statutes 369.140