Nevada Revised Statutes 369.400 – Importers: Inventory; records; inspection; penalty
1. At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.
Terms Used In Nevada Revised Statutes 369.400
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- importer: means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession thereof within the State after completion of the act of importation. See Nevada Revised Statutes 369.030
- 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
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. All importers, except permissible persons, shall keep a record of all serial numbers, identifying numbers or marks of all cases or containers of liquor imported by them.
3. Each importer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department.
4. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection shall be guilty of a misdemeanor.