Nevada Revised 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
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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.
Terms Used In Nevada Revised Statutes 369.415
- 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. 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.