Nevada Revised Statutes 369.174 – Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account
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Each month, the State Controller shall transfer to the Tax on Liquor Program Account in the State General Fund, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax which exceeds $3.45 per wine gallon.
Terms Used In Nevada Revised Statutes 369.174
- 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