Nevada Revised Statutes 369.466 – Suppliers of wine: Payment of fee after shipment of 200 or more cases
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If a supplier ships 200 or more cases of wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 in a fiscal year, the supplier must pay a fee equal to the amount of the fee for a license as an importer of wine, beer and liquor in this state for that fiscal year. The fee is due on or before the 30th calendar day after the date on which the 200th case of wine was shipped and is valid only for the remainder of the fiscal year in which the 200th case of wine was shipped.
Terms Used In Nevada Revised Statutes 369.466
- beer: means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water. See Nevada Revised Statutes 369.010
- case of wine: means 12 bottles each containing 750 milliliters of wine or an amount equal to that volume of wine. See Nevada Revised Statutes 369.015
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- 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
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- supplier: means , with respect to liquor which is brewed, distilled, fermented, manufactured, rectified, produced or bottled:
- 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