USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 369 - INTOXICATING LIQUOR: LICENSES AND TAXES
As used in this chapter, “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.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
As used in this chapter,
“case of wine” means 12 bottles each containing 750 milliliters of wine
or an amount equal to that volume of wine.
(Added to NRS by 1999, 2103 )
As used in this chapter,
“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.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
1. As used in this chapter, “instructional wine-making facility”
means an instructional wine-making facility operated pursuant to NRS
597.245 .
2. For the purposes of this chapter:
(a) A person who operates an instructional wine-making facility is
not a wine maker or a supplier, brewer, distiller, manufacturer,
producer, vintner, bottler, wholesaler, wholesale dealer, retailer or
retail dealer of wine.
(b) An instructional wine-making facility is not a winery or a
retail liquor store.
(Added to NRS by 2005, 1274 )
1. As used in this chapter, “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.
2. Any liquid containing beer or wine in combination with any
other liquor shall not be construed to be beer or wine.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS
A 1971, 584)
As used in this chapter,
“original package” means any container or receptacle first used for
holding liquor, which container or receptacle is sealed.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS
A 1971, 585)
As used in this
chapter, “permissible person” means any duly ordained minister who uses
liquor for sacramental purposes, any doctor, apothecary or pharmaceutist
who uses alcohol for or in compounding medicine, or the representative of
any school, university, hospital, clinic or industrial concern where
liquor is used and needed for industrial purposes and not for concocting
beverages for drink.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
As used in this
chapter, “retail liquor store” means an establishment where beers, wines
and liquors, in original packages or by the drink, are sold to a consumer.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS
A 1959, 561)
As used in this
chapter, “sale” or “to sell” means and includes any of the following:
1. To exchange, barter, possess or traffic in;
2. To solicit or receive an order for;
3. To keep or expose for sale;
4. To serve with meals;
5. To deliver for value or in any way other than gratuitously;
6. To peddle;
7. To possess with intent to sell;
8. To transfer to anyone for sale or resale;
9. To possess or transport in contravention of this chapter;
10. To traffic in for any consideration, promised or obtained
directly or indirectly; or
11. To procure or allow to be procured for any reason.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
As used in this chapter,
“supplier” means, with respect to liquor which is brewed, distilled,
fermented, manufactured, rectified, produced or bottled:
1. Outside the United States:
(a) The brewer, distiller, manufacturer, producer, rectifier,
vintner or bottler of the liquor, or his designated agent; or
(b) The owner of the liquor when it is first transported into any
area under the jurisdiction of the United States Government, if the
brewer, distiller, manufacturer, rectifier, producer, vintner or bottler
of the liquor, or a designated agent of such a person, has not designated
an importer to import the liquor into this State;
2. Within the United States but outside this State, the brewer,
distiller, manufacturer, rectifier, producer, vintner or bottler of the
liquor, or his designated agent; or
3. Within this State, the distiller, manufacturer, rectifier,
producer or bottler of the liquor or his designated agent.
(Added to NRS by 1981, 1009; A 2003, 971 ; 2005, 1324 )
As used in this chapter,
“wholesale dealer” or “wholesaler” means a person licensed to sell liquor
as it is originally packaged to retail liquor stores or to another
licensed wholesaler, but not to sell to the consumer or general public.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS
A 1971, 585)
As used in this chapter, “wine” means
any alcoholic beverage obtained by the fermentation of the natural
content of fruits or other agricultural products containing sugar.
[Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]
1. The Department is charged with the duty of administering the
provisions of this chapter.
2. The Department shall:
(a) Prescribe and cause to be printed and issued free of charge all
forms for applications and reports.
(b) Except as otherwise provided in NRS 369.430 , issue free of charge all certificates and
permits.
(c) Adopt and enforce all rules, regulations and standards
necessary or convenient to carry out the provisions of this chapter.
(d) Adopt regulations to carry out the provisions of NRS 369.462
to 369.468 , inclusive, 369.486 and 369.488 .
[Part 22:160:1935; A 1945, 371; 1943 NCL § 3690.22] + [Part
24:160:1935; A 1945, 371; 1943 NCL § 3690.24]—(NRS A 1959, 561; 1975,
1704; 1995, 1041; 1999, 2104 )
The requirements of this state for determining whether
alcohol is produced for use in or as a motor vehicle fuel or for use in
or as liquor are the same as the requirements of the Bureau of Alcohol,
Tobacco and Firearms of the United States Department of the Treasury.
(Added to NRS by 1981, 117)
Funds for the
administration of the provisions of this chapter shall be provided by
direct legislative appropriation from the General Fund upon the
presentation of budgets in the manner required by law.
[Part 21:160:1935; A 1945, 371; 1949, 67; 1951, 75]
1. All revenues required to be paid to the State under this
chapter must be paid to the Department in the form of remittances payable
to the Department. The Department shall deposit the payments in the State
Treasury to the credit of the Liquor Tax Account in the State General
Fund.
2. The Department shall indicate the amount, if any, which is
derived from the tax on liquor containing more than 22 percent of alcohol
by volume.
3. Upon order of the State Controller, money in the Liquor Tax
Account must be drawn therefrom for any refunds under this chapter.
[Part 21:160:1935; A 1945, 371; 1949, 67; 1951, 75]—(NRS A 1969,
1133; 1971, 585; 1975, 1704; 1981, 257)
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.
(Added to NRS by 1969, 1133; A 1971, 2086; 1981, 285; 1983, 390;
1997, 3286; 1999, 17 )
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.
(Added to NRS by 1981, 897; A 1999, 17 ; 2003, 20th Special Session, 168 )
This chapter shall not
apply to common carriers, while engaged in interstate commerce, which
sell or furnish liquor on their trains, buses or airplanes. Common
carriers, while engaged in interstate commerce, which sell or furnish
liquor on their trains, buses or airplanes, may purchase liquor from
licensed Nevada wholesale dealers subject to rules and regulations of the
Department. A refund or credit for the excise tax paid on such liquor
shall be allowed the wholesale dealer.
(Added to NRS by 1965, 303; A 1975, 1705)
LICENSES
1. In addition to the limitations imposed by NRS 597.210 and 597.220 ,
a person shall not:
(a) Import liquors into this State unless he first secures an
importer’s license or permit from this State.
(b) Engage in business as a wholesale dealer of wines and liquors
in this State unless he first secures a wholesale wine and liquor
dealer’s license from this State.
(c) Engage in business as a wholesale dealer of beer in this State
unless he first secures a wholesale beer dealer’s license from this State.
(d) Operate a winery in this State or export wine from this State
unless he first secures a wine-maker’s license from this State.
(e) Operate an instructional wine-making facility in this State
unless he first secures a license for the instructional wine-making
facility from this State.
(f) Operate a brewery in this State unless he first secures a
brewer’s license from this State.
(g) Operate a brew pub in this State unless he first secures a brew
pub’s license from this State.
2. A person who holds a license for an instructional wine-making
facility:
(a) May engage in any activity authorized by NRS 597.245 .
(b) May not engage in any other activity for which a license is
required pursuant to this chapter, unless the person holds the
appropriate license for that activity.
3. As used in this section:
(a) “Brew pub” has the meaning ascribed to it in NRS 597.200 .
(b) “Brewery” means an establishment which manufactures malt
beverages but does not sell those malt beverages at retail.
(c) “Malt beverage” has the meaning ascribed to it in NRS 597.200
.
[Part 2:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.02] +
[3:160:1935; 1931 NCL § 3690.03] + [4:160:1935; 1931 NCL § 3690.04]—(NRS
A 1975, 624; 1991, 109, 384; 1995, 1566; 2005, 1274 )
As used in NRS 369.180 , unless the context otherwise requires:
1. “Alcoholic beverage” means any spirituous, vinous or malt
liquor which contains 1 percent or more ethyl alcohol by volume.
2. “Engage in” includes participation in a business as an owner or
partner, or through a subsidiary, affiliate, ownership equity or in any
other manner.
(Added to NRS by 1975, 623; A 1985, 531)
1. An application for any of the licenses described in NRS 369.180
must be made to the board of county
commissioners of the county in which the applicant maintains his
principal place of business.
2. Each application must:
(a) Be made on such form as the Department prescribes.
(b) Include the name and address of the applicant. If the applicant
is:
(1) A partnership, the application must include the names
and addresses of all partners.
(2) A corporation, association or other organization, the
application must include the names and addresses of the president, vice
president, secretary and managing officer or officers.
(3) A person carrying on or transacting business in this
state under an assumed or fictitious name, the person making the
application must attach to the application:
(I) A certified copy of the certificate required by
NRS 602.010 or any renewal certificate
required by NRS 602.035 .
(II) A certificate signed by an officer of the
corporation or by each person interested in, or conducting or carrying on
such business, or intending so to do, and acknowledged before a person
authorized to take acknowledgments of conveyances of real property,
indicating the name of the authorized representative whose signature may
be required on the license under the provisions of this chapter.
(c) Specify the location, by street and number, of the premises for
which the license is sought.
(d) Be accompanied by the annual license fee required for the
particular license for which application is made.
3. The board of county commissioners shall examine all
applications filed with it, and shall require satisfactory evidence that
the applicant is a person of good moral character.
[5:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.05]—(NRS A
1959, 410; 1971, 585; 1975, 1705; 1981, 1010; 2001, 812 )
1. The board of county commissioners shall approve or disapprove
applications. If an application is disapproved by the board of county
commissioners, the board forthwith shall return the license fee
accompanying the application to the applicant. If the board of county
commissioners approves an application, the board shall forward it to the
Department, together with the board’s written approval thereof and the
license fee accompanying the application.
2. Upon receipt thereof the Department shall review the
application and approval, and, if no further objections are presented or
known, shall issue the appropriate license to the applicant.
3. In its discretion, the Department may grant an applicant whose
application has been disapproved a new hearing before the Department if
it shall be made to appear to the Department that the decision of the
board of county commissioners was arbitrary, unreasonable or unjust.
[6:160:1935; A 1947, 645; 1943 NCL § 3690.06] + [Part 12:160:1935;
A 1945, 371; 1943 NCL § 3690.12]—(NRS A 1975, 1706)
Every license issued under this
chapter shall set forth:
1. The name of the person to whom it is issued.
2. The location, by street and number, of the premises for which
the license is issued.
3. The particular class of liquor or liquors that the licensee is
authorized to sell.
[7:160:1935; 1931 NCL § 3690.07]—(NRS A 1971, 586)
Each license shall:
1. Be signed by the licensee or the authorized representative of
the licensee.
2. Be posted in a conspicuous place in the premises for which it
was issued.
3. Be nontransferable, except that upon prior written notice to
the Department the location of the premises for which it was issued may
be changed.
[8:160:1935; 1931 NCL § 3690.08]—(NRS A 1959, 562; 1971, 586; 1975,
1706)
The board of county commissioners may,
upon its own motion, and shall, upon the verified complaint in writing of
any person, investigate the action of any licensee under this chapter,
and shall have power to recommend the temporary suspension or permanent
revocation of a license for any one of the following acts or omissions:
1. Misrepresentation of a material fact by the applicant in
obtaining a license under this chapter;
2. If the licensee violates or causes or permits to be violated
any of the provisions of this chapter;
3. If the licensee commits any act which would be sufficient
ground for the denial of an application for a license under this chapter;
4. If the licensee sells liquor to a wholesaler or retailer who is
not a holder of a proper license or permit at such time; or
5. If the licensee fails to pay the excise tax or any penalty in
connection therewith, in whole or in part, imposed by law, or violates
any regulation of the Department respecting the same.
[9:160:1935; A 1945, 371; 1943 NCL § 3690.09]—(NRS A 1965, 1469;
1966, 66; 1967, 1346; 1975, 1706)
1. Upon the filing with the board of county commissioners of the
county in which a licensee maintains his principal place of business of a
verified complaint charging the licensee with the commission, within 1
year prior to the date of filing the complaint, of any act which is cause
for suspension or revocation of a license, the board of county
commissioners forthwith shall issue a citation directing the licensee,
within 10 days after service thereof upon him, to appear by filing with
the board of county commissioners his verified answer to the complaint
showing cause, if any he has, why his license should not be suspended or
revoked. Service of the citation with a copy of the complaint shall be
made upon the licensee as provided by the Nevada Rules of Civil Procedure
for the service of process in civil actions.
2. Failure of the licensee to answer within the time specified
shall be deemed an admission by him of the commission of the act or acts
charged in the complaint. Thereupon, the board of county commissioners
shall give written notice of the failure of the licensee to answer to the
Department. The Department forthwith shall suspend or revoke the license,
as the case may be, and shall give notice of such suspension or
revocation by mailing a true copy thereof, by United States registered or
certified mail in a sealed envelope with postage thereon fully prepaid,
addressed to the licensee at his latest address of record in the office
of the Department.
[10:160:1935; A 1947, 645; 1943 NCL § 3690.10]—(NRS A 1969, 95;
1975, 1706)
Upon the filing of
the answer, the board of county commissioners shall fix a time and place
for a hearing and give the licensee and the complainant not less than 5
days’ notice thereof. The notice may be served by depositing in the
United States mail a true copy of the notice enclosed in a sealed
envelope with postage thereon fully prepaid, addressed to the licensee
and to the complainant, respectively, at their last known addresses. With
the notice to the complainant there shall be attached or enclosed a copy
of the answer. If either party has appeared by counsel the notice shall
be given, in like manner, to counsel instead of to the party.
[11:160:1935; 1931 NCL § 3690.11]
1. Upon the hearing, the board of county commissioners shall hear
all relevant and competent evidence offered by the complainant and by the
licensee.
2. After the hearing is concluded and the matter submitted, the
board of county commissioners shall, within 10 days after such
submission, render its decision in writing recommending the suspension or
revocation of the license, or dismissing the complaint, with a statement
of the board’s reasons therefor.
3. The board of county commissioners shall give to the complainant
and to the licensee, or their respective attorneys, notice of such
recommendation, by mail, in the same manner as prescribed in this chapter
for the giving of notice of hearing.
4. A copy of the decision of the board of county commissioners
recommending the suspension or revocation of a license shall be
transmitted forthwith by the board to the Department. Thereupon, the
Department shall cause the license to be suspended or revoked and shall
give notice thereof in the same manner as provided in NRS 369.240 .
[Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12]—(NRS A 1975,
1707)
1. Notwithstanding any other provision of this chapter, before
suspending or revoking any license, the Department, in its discretion,
may:
(a) If the licensee has not appeared pursuant to the provisions of
NRS 369.240 , permit him to appear
before the board of county commissioners and make a showing on his behalf
if it is made to appear to the Department that the licensee’s neglect to
appear before the board of county commissioners was excusable.
(b) If a hearing was had, grant the licensee a new hearing before
the Department if it shall be made to appear to the Department that the
decision of the board of county commissioners was arbitrary, unreasonable
or unjust.
2. After any new hearing before the Department, the Department
shall enter a final order revoking or refusing to revoke the license
affected.
[Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12]—(NRS A 1975,
1707)
1. Notwithstanding any other provision of this chapter, the board
of county commissioners shall have the right to suspend or revoke
summarily any license in cases appearing to it to be of an aggravated and
flagrant violation of law.
2. On request, in all such cases, the Department shall conduct a
hearing covering the proceedings and evidence, if any, before the board
of county commissioners, and any additional evidence offered by the board
of county commissioners or the licensee.
3. The hearing before the Department shall be had on reasonable
notice of time, place and subject matter to the licensee and the board of
county commissioners, and the Department shall decide the matter without
delay by either confirming, modifying or setting aside the action of the
board of county commissioners.
4. If the Department finds that a licensee is violating any of the
provisions of this chapter, the Department may issue a summary suspension
of the violator’s license. The Department shall notify the board of
county commissioners of such suspension. Within 10 days after such notice
the Department shall conduct a public hearing in the matter in the
appropriate county. The board of county commissioners may appear before
the Department at the hearing.
[Part 12:160:1935; A 1945, 371; 1943 NCL § 3690.12]—(NRS A 1969,
614; 1975, 1708)
Upon a subsequent
written recommendation of the board of county commissioners setting forth
that the licensee has shown proper cause in the opinion of the board of
county commissioners, the Department may renew any license cancelled as
provided in this chapter.
[14:160:1935; 1931 NCL § 3690.14]—(NRS A 1975, 1708)
The following is a
schedule of fees to be charged for licenses:
Importer’s wine, beer and liquor
license............................................................. $500
Importer’s beer
license....................................................................
........................ 150
Wholesale wine, beer and liquor
license.............................................................. 250
Wholesale beer dealer’s
license....................................................................
.......... 75
Wine-maker’s
license....................................................................
............................ 75
License for an instructional wine-making
facility.................................................. 75
Brew pub’s
license....................................................................
................................. 75
Brewer’s
license....................................................................
..................................... 75
[Part 15:160:1935; A 1939, 73; 1945, 371; 1943 NCL § 3690.15]—(NRS
A 1959, 562; 1965, 303; 1991, 109, 384; 1995, 1567; 2005, 1274 )
1. All license fees are due and payable on July 1 of each year. If
not paid by July 15 of each year the license may be cancelled by the
Department. Between July 15 and July 31 of each year, the fee may be paid
with a penalty of 5 percent added to such fee. If the fee and penalty are
not paid by July 31 of each year, the license shall be cancelled
automatically.
2. If any license is issued at any time during the year other than
by July 15, the fee shall be for that proportionate part of the year that
the license will be in effect, which in any event shall be for not less
than one quarter of a year.
3. No license shall be dated other than on the 1st day of the
month in which it is granted.
[Part 15:160:1935; A 1939, 73; 1945, 371; 1943 NCL § 3690.15]—(NRS
A 1959, 562; 1961, 593; 1975, 1708)
Nothing in this chapter shall be deemed to prohibit
any county, city or town in Nevada from requiring an importer or seller
of liquor to obtain a local license before engaging in such business.
[Part 17:160:1935; A 1945, 371; 1943 NCL § 3690.17]
EXCISE TAXES
Except as
otherwise provided in this chapter, an excise tax is hereby levied and
must be collected respecting all liquor and upon the privilege of
importing, possessing, storing or selling liquor, according to the
following rates and classifications:
1. On liquor containing more than 22 percent of alcohol by volume,
$3.60 per wine gallon or proportionate part thereof.
2. On liquor containing more than 14 percent up to and including
22 percent of alcohol by volume, $1.30 per wine gallon or proportionate
part thereof.
3. On liquor containing from one-half of 1 percent up to and
including 14 percent of alcohol by volume, 70 cents per wine gallon or
proportionate part thereof.
4. On all malt beverage liquor brewed or fermented and bottled in
or outside this state, 16 cents per gallon.
[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645;
1955, 464]—(NRS A 1961, 614; 1969, 1133; 1971, 586; 1981, 897; 1983, 514;
2003, 20th Special Session, 168 )
1. In addition to the excise tax provided by NRS 369.330 , there is hereby levied and shall be collected
upon all liquor containing more than 22 percent of alcohol by volume
imported into this state after July 1, 1965, an excise tax in the amount
of $1.50 per wine gallon.
2. The tax imposed by subsection 1 shall not be levied or
collected unless the federal gallonage tax imposed by 26 U.S.C. § 5001 is
reduced to $9 per gallon and shall not be levied or collected on any
liquor for which a federal gallonage tax of $10.50 per gallon has been
paid.
(Added to NRS by 1965, 1289)
1. No excise tax may be imposed upon the sale of liquor by
licensed wholesale dealers to the following instrumentalities of the
Armed Forces of the United States, organized under Army, Air Force or
Navy regulations, and located upon territory within the geographical
boundaries of the State of Nevada:
(a) Army, Navy or Air Force exchanges.
(b) Officers’, noncommissioned officers’ and enlisted men’s clubs
or messes.
2. If any wholesale dealer pays the tax on liquor which was exempt
at the time it was sold, the taxpayer may obtain a credit or refund with
respect to the tax so paid in the manner provided by the Department.
(Added to NRS by 1963, 1275; A 1975, 1708; 1985, 646)
It is hereby declared to be the intent of this chapter that no excise
tax shall be imposed on liquor sold to permissible persons, and the
Department, in computing the excise tax to be paid on liquor, shall make
rules for refunds or credits to be allowed to any importer making a
satisfactory showing of such sales.
[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645;
1955, 464]—(NRS A 1975, 1709)
1. No excise tax may be imposed upon wine produced on the premises
of an instructional wine-making facility if the wine is used, consumed or
disposed of on the premises of the facility or distributed to persons for
household or personal use in the manner authorized by NRS 597.245 .
2. If a person pays the tax on any wine which is exempt from the
tax pursuant to this section, the person may obtain a credit or refund
with respect to the tax so paid in the manner provided by the Department.
(Added to NRS by 2005, 1274 )
1. Each licensed importer, brewer or wine maker shall furnish a
bond executed by him as principal, and by a corporation qualified under
the laws of this state as surety, payable to the State of Nevada, and
conditioned upon the payment of all excise taxes due or to become due
from him under the provisions of this chapter. Each bond must be in a
principal sum equal to the greatest excise tax paid by the importer,
brewer or wine maker in any quarter of the preceding year, or if such a
standard is not available, then in a sum required from a licensee
operating under conditions deemed comparable by the Department. In no
case may a bond be for an amount less than $1,000. When cash or a savings
certificate, certificate of deposit or investment certificate is used,
the amount required must be rounded off to the next larger integral
multiple of $100.
2. In lieu of a bond a licensed importer, brewer or wine maker may
deposit with the Department, under such terms as the Department may
prescribe, a like amount of lawful money of the United States or any
other form of security authorized by NRS 100.065 . If security is provided in the form of a
savings certificate, certificate of deposit or investment certificate,
the certificate must state that the amount is unavailable for withdrawal
except upon order of the Department. The Department shall deposit all
cash and bonds of the United States or of the State of Nevada received
pursuant to this subsection with the State Treasurer as custodian.
3. Notwithstanding any other provision of this section, upon
application and a satisfactory showing therefor, the Department may, from
time to time, increase or decrease the amount of the required bond,
having consideration for the amount of importations made by the importer
or the amount of beer or wine possessed or sold by the brewer or wine
maker, respectively.
4. Notwithstanding any other provision of this section, the
Department may waive the requirement of a bond pursuant to this section
whenever a licensed importer, brewer or wine maker has maintained a
satisfactory record of payment of excise taxes for a period of not less
than 5 consecutive years.
[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645;
1955, 464]—(NRS A 1959, 562; 1967, 854; 1975, 1709; 1989, 1071; 1995,
1066)
The Department shall make all
necessary and convenient rules:
1. Prescribing the form of reports and claims made by taxpayers.
2. Prescribing the time for making such reports and settlements
thereon.
3. Respecting permissible persons as well as other importers.
[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645;
1955, 464]—(NRS A 1975, 1709)
1. For the privilege of importing, possessing, storing or selling
liquors, all licensed importers and manufacturers of liquor in this State
shall pay the excise tax imposed and established by this chapter.
2. If, after the tax is paid on any such liquor, satisfactory
evidence is presented to the Department that the imports have been
actually exported and sold outside this State in a manner not in conflict
with the law of the place of sale, the Department shall direct that a
refund or credit of the tax so paid be made to the taxpayer. The taxpayer
shall report all such exports and imports, and pay the tax on the imports
monthly, on forms and subject to regulations prescribed by the Department.
3. The excise tax imposed by this chapter is due on or before the
20th day of the following month. If all such taxes are paid on or before
the 15th day of the following month, a discount in the amount of 0.5
percent of the tax must be allowed to the taxpayer. The Department may,
for good cause, extend for not more than 15 days after the date the tax
is due the time for paying the tax if a request for such an extension of
time is received by the Department on or before the date the tax was due.
If such an extension is granted, interest accrues from the original date
the tax was due.
4. The Department shall allow refunds or credits on any shipments
lost, stolen or damaged in transit, or damaged or spoiled on the
premises, may require all claims in connection therewith to be sworn to
and may make ratable tax adjustments, credits or refunds to effectuate
the purposes of this chapter.
[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645;
1955, 464]—(NRS A 1961, 593; 1971, 587; 1975, 1709; 1987, 329; 2003, 20th
Special Session, 19 )
SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS
Except as otherwise provided in NRS 369.386 and 369.415 ,
a supplier shall not engage in the business of importing, wholesaling or
retailing alcoholic beverages in this State.
(Added to NRS by 2005, 1324 )
1. Except as otherwise provided in NRS 369.464 , a supplier of liquor may sell to an importer
or wholesaler in this State only if:
(a) Their commercial relationship is of definite duration or
continuing indefinite duration; and
(b) The importer is granted the right to offer, sell and distribute
within this State or any designated area thereof such of the supplier’s
brands of packaged malt beverages, distilled spirits and wines, or all of
them, as may be specified.
2. The supplier shall file with the Department a written notice
indicating the name and address of each designated importer. Each
importer shall file with the Department a written acceptance of the
designation.
3. A brewer, distiller, manufacturer, producer, vintner or bottler
of liquor who designates an agent to sell his products to importers into
this State shall file with the Department a written designation
indicating the name and address of the agent, and the agent shall file
with the Department a written acceptance of the designation.
(Added to NRS by 1981, 1009; A 1999, 2104 ; 2005, 1324 )
A
person who holds an importer’s license or permit may purchase a liquor
only from the supplier of that liquor.
(Added to NRS by 1981, 1009)
1. An importer’s license shall authorize the holder thereof to be
the first person in possession of such liquors within the State of Nevada
after completion of the act of importation of liquors which are brewed,
fermented or produced outside of the State.
2. An importer’s license shall permit the holder thereof to import
liquor to the place specified therein and to no other place. It shall not
authorize the sale or transfer for sale of any type of liquor. In order
to make such sale or transfer the licensee must first secure the
appropriate license or licenses applicable to the class or classes of
business in which he is engaged. The transfer of liquor from a licensed
importer to himself as a licensed wholesaler shall not be deemed a sale.
3. Every permissible person must procure a permit.
[Part 2:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.02] +
[Part 17:160:1935; A 1945, 371; 1943 NCL § 3690.17]—(NRS A 1971, 587)
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.
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.
[Part 2:160:135; A 1945, 371; 1947, 645; 1943 NCL § 3690.02] +
[Part 23:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.23]—(NRS A
1975, 1710)
1. After January 1, 1948, no importer or consignee of liquors
shall import or accept any consignment of liquors labeled or sold as
whiskey, unless the same be straight whiskey or blends of straight
whiskeys aged in charred oak containers for 2 or more years after
distillation and before bottling, or a blended whiskey, unless the same
contain not less than 20 percent of straight whiskey or whiskeys aged in
charred oak containers for 2 or more years after distillation and before
bottling, blended with neutral spirits.
2. Nothing in subsection 1 shall apply to imported Scotch, Irish
or Canadian whiskey.
[Part 14.1:160:1935; added 1945, 371; A 1947, 645; 1943 NCL §
3690.14a]
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 .
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 .
(Added to NRS by 1965, 303)
Any shipment of liquor
which cannot be received or accepted by the consignee for any reason in
law may be seized by the Department or its agents and held subject to the
order of the shipper for its return at the shipper’s expense. If it is
not recovered by the shipper it shall be sold at public auction to any
qualified importer in this state. The proceeds of such sale shall be
remitted to the shipper, less any costs or outlays chargeable, or a lien,
upon the shipment.
[Part 14.1:160:1935; added 1945, 371; A 1947, 645; 1943 NCL §
3690.14a]—(NRS A 1975, 1710)
1. By regulation, the Department shall prescribe the form of
application for and the form of a certificate of compliance, which must
be printed and distributed to exporters of liquor into this State to
assist them in legally exporting liquor into this State.
2. An intending importer may not legally receive or accept any
shipment of liquor except from a holder of a certificate of compliance.
3. Before a person may engage in business as a supplier, he must
obtain a certificate of compliance from the Department.
4. The Department shall grant a certificate of compliance to any
out-of-state vendor of liquors who undertakes in writing:
(a) To furnish the Department on or before the 10th day of each
month a report under oath showing the quantity and type of liquor sold
and shipped by the vendor to each licensed importer of liquor in Nevada
during the preceding month;
(b) That he and all his agents and any other agencies controlled by
him will comply faithfully with all laws of this State and all
regulations of the Department respecting the exporting of liquor into
this State;
(c) That he will make available for inspection and copying by the
Department any books, documents and records, whether within or outside
this State, which are pertinent to his activities or the activities of
his agents or any other agencies controlled by him within this State and
which relate to the sale and distribution of his liquors within this
State; and
(d) That he will appoint a resident of this State as his agent for
service of process or any notice which may be issued by the Department.
5. If any holder of a certificate of compliance fails to keep any
undertaking or condition made or imposed in connection therewith, the
Department may suspend the certificate and conduct a hearing, giving the
holder thereof a reasonable opportunity to appear and be heard on the
question of vacating the suspension order or order finally revoking the
certificate.
6. An applicant for a certificate of compliance must pay a fee of
$50 to the Department for the certificate. On or before July 1 of each
year, the certificate holder must renew the certificate by satisfying the
conditions of the original certificate and paying a fee of $50 to the
Department.
[Part 14.1:160:1935; added 1945, 371; A 1947, 645; 1943 NCL §
3690.14a] + [Part 24:160:1935; A 1945, 371; 1943 NCL § 3690.24]—(NRS A
1975, 1710; 1981, 1011; 1995, 1042; 2005, 1325 )
By regulation,
the Department shall prescribe the form of and conditions for obtaining a
permissible person’s certificate, which shall be printed and distributed
on request to any person or representative of any institution, school,
hospital, or church desiring to import liquor for industrial, medical,
scientific or sacramental purposes.
[Part 14.1:160:1935; added 1945, 371; A 1947, 645; 1943 NCL §
3690.14a]—(NRS A 1971, 587; 1975, 1711)
1. Every common carrier and every regularly operating contract
carrier shall make available to the Department a statement or freight
bill for every shipment of liquor into this state, showing:
(a) The names of the consignor, consignee and carrier of the
shipment;
(b) The date when and place where the shipment was received; and
(c) The destination of the shipment.
2. The Department may adopt regulations requiring:
(a) The carrier to:
(1) Cause a person who is at least 21 years of age to sign
for the receipt of each such shipment by the consignee, and to sign a
document confirming the delivery of the shipment to the consignee, before
the carrier permits the consignee to remove the shipment from the point
of destination or possession of the carrier; and
(2) Forward to the consignor the signed document confirming
the delivery of the shipment to the consignee; and
(b) The consignor to forward to the Department the signed document
confirming the delivery of the shipment to the consignee.
3. No liquor may be imported into this state except by a common
carrier, a regularly operating contract carrier or a carrier having a
special permit to do so.
4. By special permit, the Department may authorize the
transportation of liquor within this state by means of a conveyance owned
and operated by a licensed importer, or a conveyance owned and operated
by another, not being a common carrier or a regularly operating contract
carrier. As a condition of such permit, the Department may require that a
sign be carried on such conveyance, in letters at least 3 inches high,
stating that the conveyance is carrying wholesale liquor by special
permit. Such carriers by special permit are subject to the same rules
respecting reports and deliveries of import liquors as are common
carriers and regularly operating contract carriers.
5. As used in this section:
(a) “Common carrier” means a person who undertakes for hire, as a
regular business, the transportation of liquor from place to place, and
who offers its services to all who choose to employ it and to pay its
charges therefor.
(b) “Regularly operating contract carrier” means a person who, as a
regular business, transports liquor from place to place pursuant to
continuing contractual obligations.
[Part 18:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.18]—(NRS
A 1975, 1711; 2003, 1208 )
450 or related regulation.
1. Any person violating any of the provisions of NRS 369.450
or any of the regulations made by the
Department in respect thereto shall, on conviction, be punished as for a
misdemeanor.
2. In addition, any shipment of liquor transported into or within
Nevada by an unauthorized carrier shall be confiscated and sold at
auction to the highest bidder among the licensed importers in this state.
If there is no such bidder, the liquor shall be either destroyed or
disposed of as the Department may see fit. The proceeds of all such sales
shall be classed as revenues derived from this chapter.
[Part 18:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.18]—(NRS
A 1975, 1712)
SHIPMENTS TO EXEMPT PERSONS FOR PERSONAL OR HOUSEHOLD USE
A supplier who ships
liquor into this state pursuant to paragraph (b) or (c) of subsection 2
of NRS 369.490 must pay the excise tax
levied pursuant to NRS 369.330 .
(Added to NRS by 1999, 2103 )
A
supplier who ships wine into this state pursuant to paragraph (c) of
subsection 2 of NRS 369.490 must
designate an importer in this state if the supplier:
1. Ships 25 cases or more of wine into this state in a fiscal
year; and
2. Has not already designated an importer in this state.
(Added to NRS by 1999, 2103 )
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, he 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.
(Added to NRS by 1999, 2103 )
A
supplier who ships liquor into this state pursuant to paragraph (b) or
(c) of subsection 2 of NRS 369.490
shall preserve for inspection and audit by the Department and its agents,
for a period of 4 years, all invoices and lists of liquors shipped to a
location in this state, specifying the:
1. Kind and quantity of liquor shipped in each order.
2. Name of the person to whom the liquor was shipped.
3. Place to which each order was shipped and the date of shipping.
(Added to NRS by 1999, 2104 )
WHOLESALE DEALERS AND RETAIL LIQUOR STORES
Wholesale
dealers’ licenses shall permit the holders thereof to sell liquor to
wholesalers, retailers and those instrumentalities of the Armed Forces of
the United States specified in NRS 369.335 only anywhere in Nevada. Sale by a wholesaler
to himself as a retailer is not the transaction of a bona fide wholesale
business.
[Part 17:160:1935; A 1945, 371; 1943 NCL § 3690.17]—(NRS A 1959,
410; 1963, 1275; 1965, 1470; 1966, 67; 1967, 1346)
1. At all times each wholesale dealer shall keep on hand at a
fixed place of business in Nevada liquor of a wholesale value of at least
$1,000.
2. Each wholesale dealer 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.
3. 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 is guilty of a
misdemeanor.
[Part 23:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.23]—(NRS
A 1975, 1712)
1. The Legislature hereby declares:
(a) That it is a privilege to engage in the business of selling
intoxicating liquor at the wholesale or retail level in this state;
(b) That the Legislature finds it necessary to impose certain
restrictions on the exercise of such privilege; and
(c) That it is the policy of this state to preclude the acquisition
or control of any retail liquor store by a wholesale liquor dealer.
2. As used in this section, unless the context requires otherwise:
(a) “Delinquent payment” means the failure of a retail liquor store
to make payment to a wholesale dealer for liquor on or before the 15th
day of the month following delivery by the wholesale dealer.
(b) “Payment” means the full legal discharge of the debt by the
wholesale dealer’s receipt of cash or its equivalent, including ordinary
and recognized means for discharge of indebtedness excepting notes,
pledges or other promises to pay at a future date. A postdated check, a
check not promptly deposited for collection or a check dishonored on
presentation for payment does not constitute payment.
(c) “Payment in cash” means the full legal discharge of the debt by
delivery of cash, money order, certified check or a cashier’s or similar
bank officer’s check.
3. A wholesale dealer shall not:
(a) Loan any money or other thing of value to a retail liquor store.
(b) Invest money, directly or indirectly, in a retail liquor store.
(c) Furnish or provide any premises, building, bar or equipment to
a retail liquor store.
(d) Participate, directly or indirectly, in the operation of the
business of a retail liquor store.
(e) Sell liquor to a retail liquor store except for payment on or
before delivery or on terms requiring payment by the retail liquor store
before or on the 10th day of the month following delivery of such liquor
to it by the wholesale dealer.
(f) Sell liquor to a retail liquor store which is delinquent in
payment to such wholesale dealer except for payment in cash on or before
delivery.
4. On the 15th day of the month following the delivery of liquor
and on the 15th day of each month thereafter, the wholesale dealer shall
charge a retail liquor store which is delinquent a service charge of 1.5
percent of the amount of the unpaid balance.
5. The Department may impose the following penalties on a
wholesale dealer who violates any of the provisions of this section
within any 24-month period:
(a) For the first violation a penalty of not more than $500.
(b) For the second violation a penalty of not more than $1,000.
(c) For the third and any subsequent violation a penalty of not
more than $5,000 or by a license suspension, or by both such penalty and
suspension.
6. The Department may, upon its own motion, and shall, upon the
verified written complaint of any wholesale dealer, investigate the
possible violation of any of the provisions of this section by any
wholesale dealer.
(Added to NRS by 1975, 445; A 1975, 1753; 1977, 65)
1. A wholesaler who is not the importer designated by the supplier
pursuant to NRS 369.386 may purchase
liquor only from:
(a) The importer designated by the supplier pursuant to NRS 369.386
to import that liquor; or
(b) A wholesaler who purchased the liquor from the importer
designated by the supplier pursuant to NRS 369.386 to import that liquor.
2. As used in this section, “supplier” means the brewer,
distiller, manufacturer, producer, vintner or bottler of liquor, or his
designated agent.
(Added to NRS by 1999, 2104 : A 2003, 971 )
1. Except as otherwise provided in NRS 369.4865 , a retail liquor store may receive and store
liquor and transfer an original package of liquor to another retail
liquor store, and that other retail liquor store may receive the original
package of liquor pursuant to the transfer, if:
(a) Each retail liquor store is in the marketing area of the
wholesale dealer that holds the franchise for the brand of liquor
purchased as indicated by the forms filed by the wholesale dealer with
the Department;
(b) The retail liquor store obtains a special permit for the
transportation pursuant to subsection 4 of NRS 369.450 ; and
(c) The initial retail liquor store:
(1) Obtained the original package of liquor in compliance
with the provisions of this chapter and chapter 597 of NRS; and
(2) Is an affiliate of the retail liquor store that receives
the transfer.
2. A transfer of an original package of liquor between retail
liquor stores which are not located within the same marketing area may
occur only if:
(a) The wholesale dealers in the marketing areas where the retail
liquor stores are located:
(1) Are affiliates;
(2) Consent, in writing, to the transfer; and
(3) Hold the franchises for the brands of liquor purchased
in each marketing area involved in the transfer;
(b) The retail liquor store obtains a special permit for the
transportation pursuant to subsection 4 of NRS 369.450 ; and
(c) The initial retail liquor store:
(1) Obtained the original package of liquor in compliance
with the provisions of this chapter; and
(2) Is an affiliate of the retail liquor store that receives
the transfer.
3. A transfer authorized by this section shall not be deemed a
sale.
4. A retail liquor store that transfers or receives an original
package of liquor as authorized by this section:
(a) Shall not be deemed to be engaged in business as a wholesale
dealer based upon the transfer authorized by this section; and
(b) Shall not sell any original package of liquor that has been
transferred to any other wholesale dealer or retail liquor store.
5. A wholesale dealer shall notify the retail liquor stores
located in the marketing area of the wholesaler dealer of the boundaries
of that marketing area.
6. As used in this section:
(a) “Affiliate” means a person who, directly or indirectly through
one or more intermediaries, controls, is controlled by or is under common
control with, a specified person.
(b) “Franchise” has the meaning ascribed to it in NRS 597.130
.
(c) “Liquor” does not include beer or malt-based beverages, but
does include flavored malt beverages if the supplier and the wholesale
dealer holding the franchise for such flavored malt beverages consent in
writing. As used in this paragraph, “flavored malt beverages” means
flavored malt beverages that are not marketed, merchandised or sold as
beer.
(d) “Marketing area” has the meaning ascribed to it in NRS 597.136
.
(e) “Retail liquor store” includes a facility that is owned or
operated by a retailer and is used for the temporary storage and transfer
of liquor pursuant to this section.
(Added to NRS by 2005, 2681 )
1. Except as otherwise provided in subsection 2, a retail liquor
store that holds a nonrestricted license may transfer an original package
of liquor to another retail liquor store that holds a nonrestricted
license, and that other retail liquor store may receive the original
package of liquor pursuant to the transfer, if:
(a) Each retail liquor store:
(1) Holds its nonrestricted license for the purposes set
forth in subsection 2 of NRS 463.0177 ;
and
(2) Is in the marketing area of the wholesale dealer from
which the original package of liquor was obtained by the initial retail
liquor store;
(b) The initial retail liquor store:
(1) Obtained the original package of liquor in compliance
with the provisions of this chapter;
(2) Is an affiliate of the retail liquor store that receives
the transfer; and
(3) Does not charge the retail liquor store that receives
the transfer for the original package of liquor;
(c) Immediately before the transfer, the original package of liquor
is located at the initial retail liquor store; and
(d) Pursuant to the transfer, the original package of liquor is
transported from the initial retail liquor store to the other retail
liquor store.
2. A retail liquor store that holds a nonrestricted license may
transfer an original package of beer to another retail liquor store that
holds a nonrestricted license, and that other retail liquor store may
receive the original package of beer pursuant to the transfer, if the
wholesale dealer of the beer authorizes, in writing, the nonrestricted
licensee to make such a transfer.
3. A transfer authorized by this section shall not be deemed a
sale.
4. A retail liquor store that transfers or receives an original
package of liquor as authorized by this section:
(a) Shall not be deemed to be engaged in business as a wholesale
dealer based upon the transfer authorized by this section.
(b) Notwithstanding the provisions of subsection 4 of NRS 369.450
, may transport the original package of
liquor from the initial retail liquor store to the other retail liquor
store without a special permit for such transportation.
5. As used in this section:
(a) “Affiliate” has the meaning ascribed to it in NRS 463.0133
.
(b) “Marketing area” has the meaning ascribed to it in NRS 597.136
.
(c) “Nonrestricted license” has the meaning ascribed to it in NRS
463.0177 .
(Added to NRS by 2001 Special Session, 164 ; A 2003, 972 , 1209 )
Except as otherwise provided in NRS 369.4865
and 597.240 , no retailer or retail liquor dealer may
purchase any liquor from other than a state-licensed wholesaler.
[Part 17:160:1935; A 1945, 371; 1943 NCL § 3690.17]—(NRS A 1991,
109; 2001 Special Session, 165 )
1. Except as otherwise provided in NRS 369.4865 , a retailer may purchase liquor only from:
(a) The importer designated by the supplier pursuant to NRS 369.386
to import that liquor if that importer
is also a wholesaler; or
(b) A wholesaler who purchased liquor from the importer designated
by the supplier pursuant to NRS 369.386
to import that liquor.
2. As used in this section, “supplier” means the brewer,
distiller, manufacturer, producer, vintner or bottler of liquor, or his
designated agent.
(Added to NRS by 1999, 2104 ; A 2001 Special Session, 165 ; 2003, 972 )
ENFORCEMENT AND PENALTIES
1. Except as otherwise provided in subsection 2, a person shall
not directly or indirectly, himself or by his clerk, agent or employee,
offer, keep or possess for sale, furnish or sell, or solicit the purchase
or sale of any liquor in this State, or transport or import or cause to
be transported or imported any liquor in or into this State for delivery,
storage, use or sale therein, unless the person:
(a) Has complied fully with the provisions of this chapter; and
(b) Holds an appropriate, valid license, permit or certificate
issued by the Department.
2. Except as otherwise provided in subsection 3, the provisions of
this chapter do not apply to a person:
(a) Entering this State with a quantity of alcoholic beverage for
household or personal use which is exempt from federal import duty;
(b) Who imports 1 gallon or less of alcoholic beverage per month
from another state for his own household or personal use;
(c) Who:
(1) Is a resident of this State;
(2) Is 21 years of age or older; and
(3) Imports 12 cases or less of wine per year for his own
household or personal use; or
(d) Who is lawfully in possession of wine produced on the premises
of an instructional wine-making facility for his own household or
personal use and who is acting in a manner authorized by NRS 597.245
.
3. The provisions of subsection 2 do not apply to a supplier,
wholesaler or retailer while he is acting in his professional capacity.
4. A person who accepts liquor shipped into this State pursuant to
paragraph (b) or (c) of subsection 2 must be 21 years of age or older.
[16:160:1935; A 1945, 371; 1943 NCL § 3690.16]—(NRS A 1973, 344;
1975, 1713; 1999, 2105 ; 2005, 1275 )
1. It is unlawful for a person to make, store, possess or
transport liquor with the intent to defraud the State.
2. A person who violates the provisions of this section is guilty
of a category D felony and shall be punished as provided in NRS 193.130
.
(Added to NRS by 1965, 303; A 1967, 562; 1979, 1467; 1995, 1271)
1. In any investigation, proceeding or hearing which, under the
provisions of this chapter, the board of county commissioners is
empowered to institute, conduct or hold, the board of county
commissioners shall have the power to administer oaths, certify to
official acts, and issue subpoenas for the attendance of witnesses and
the production of books, papers and records.
2. In like proceedings before it, the Department shall have the
same powers as those enumerated in subsection 1.
[13:160:1935; A 1945, 371; 1943 NCL § 3690.13]—(NRS A 1975, 1713)
All persons obtaining
liquor under any license or permit and all retail liquor dealers shall
preserve for inspection and audit by the Department and its agents, for a
period of 4 years, all invoices and lists of liquors purchased or
received, specifying:
1. Kind and quantity of liquor.
2. Names of persons from whom received.
3. Place and date.
[Part 14.2:160:1935; added 1945, 371; A 1947, 645; 1943 NCL §
3690.14b]—(NRS A 1971, 588; 1975, 1713)
1. In order to obtain evidence of any violation of this chapter,
the Department, its agents, and all peace officers and revenue-collecting
officers of this state shall have the right of visitation and inspection
of any vehicle or place where they may have reason to believe liquor is
stored, warehoused or kept for sale, or which might be in transit on or
in other than common, contract or permitted carriers. Such visitation and
inspection shall be conducted during business hours and no domicile shall
be searched except by virtue of a search warrant.
2. Whenever a vehicle other than a common or contract carrier is
stopped, the operator shall be required to exhibit his permit of
conveyance, and if he has none he shall be dealt with according to law or
the regulations of the Department.
[Part 14.2:160:1935; added 1945, 371; A 1947, 645; 1943 NCL §
3690.14b]—(NRS A 1975, 1713)
1. The Department shall enforce the provisions of NRS 369.4865
.
2. Sheriffs, within their counties, and all other police officers
of the State of Nevada are charged with the duty of assisting in the
enforcement of this chapter without further compensation.
[25:160:1935; 1931 NCL § 3690.25]—(NRS A 2001 Special Session, 165
)
1. Except as otherwise expressly provided in this chapter, any
person violating any of the provisions of this chapter, except NRS
369.4863 , or knowingly violating any
regulation of the Department made for the enforcement of the provisions
of this chapter shall be punished, upon conviction thereof, as for a
misdemeanor.
2. Any person violating any provision of NRS 369.4865 is liable to the Department for a civil
penalty of not more than $1,000 for each violation. The civil penalty
prescribed in this subsection is in addition to any criminal penalty or
other remedy or penalty available for the same conduct.
[Part 22:160:1935; A 1945, 371; 1943 NCL § 3690.22]—(NRS A 1975,
1713; 2001 Special Session, 165 ; 2005, 2685 )
1. A wholesale dealer may bring an action in a court of competent
jurisdiction against a retail liquor store and another wholesale dealer
who knowingly transfer:
(a) An original package of liquor between marketing areas without
the consent of the wholesale dealer as required by subsection 2 of NRS
369.4863 ; or
(b) An original package of beer between retail liquor stores
without complying with the provisions of chapter 369 of NRS,
Ê and is entitled to an award of $1,000 for each violation and may
recover the damages sustained by him, together with such costs of the
action and reasonable attorney’s fees as authorized by NRS 18.110 .
2. If any person knowingly violates any provision of NRS 369.180
, 369.386 , 369.388 ,
369.486 , 369.487 or 369.488 ,
a wholesale dealer, supplier, retailer or retail liquor dealer who is
injured by the violation may bring an action in a court of competent
jurisdiction against the person to recover:
(a) For the first violation, $100 plus treble the actual damages
sustained by him, together with such costs of the action and reasonable
attorney’s fees as authorized by NRS 18.110 .
(b) For the second violation, $250 plus treble the actual damages
sustained by him, together with such costs of the action and reasonable
attorney’s fees as authorized by NRS 18.110 .
(c) For the third and any subsequent violation, $500 plus treble
the actual damages sustained by him and punitive damages as the facts may
warrant, together with such costs of the action and reasonable attorney’s
fees as authorized by NRS 18.110 .
3. A director, officer, agent or employee or a person engaged in
the sale or importation of liquor in this State who knowingly assists or
aids in a violation of this chapter for which an action is authorized
pursuant to this section is liable in such an action.
4. The remedies provided in this section are independent of and
supplemental to any other remedy or remedies available to a person in law
or equity.
(Added to NRS by 2005, 2682 )
ALCOHOLIC BEVERAGE AWARENESS PROGRAMS
As used in NRS 369.600 to 369.635 ,
inclusive, unless the context otherwise requires, the words and terms
defined in NRS 369.605 to 369.620
, inclusive, have the meanings ascribed
to them in those sections.
(Added to NRS by 2005, 2683 )
“Alcoholic beverage”
has the meaning ascribed to it in NRS 202.015 .
(Added to NRS by 2005, 2683 )
“Alcoholic beverage awareness program” means a program designed to
educate persons who sell or serve alcoholic beverages or perform the
duties of a security guard at an establishment.
(Added to NRS by 2005, 2683 )
“Commission” means the
Commission on Postsecondary Education created by NRS 394.383 .
(Added to NRS by 2005, 2683 )
1. “Establishment” includes:
(a) A business that sells alcoholic beverages by the drink for
consumption on the premises; and
(b) In a county whose population is 400,000 or more, a business
that sells alcoholic beverages in corked or sealed containers or
receptacles for consumption off the premises.
2. The term includes, without limitation, a retail liquor store.
3. The term does not include:
(a) A wholesale dealer; or
(b) A private club or other facility not in fact open to the public.
(Added to NRS by 2005, 2683 )
1. The Commission shall, in cooperation with state and local law
enforcement agencies, develop a curriculum for an alcoholic beverage
awareness program.
2. The curriculum described in subsection 1:
(a) Must consist of not fewer than 2 hours of instruction; and
(b) Must include, without limitation, instruction on the following
topics:
(1) The clinical effects of alcohol on the human body;
(2) Methods of identifying intoxicated persons;
(3) Relevant provisions of state and local laws concerning
the selling and serving of alcoholic beverages;
(4) Methods of preventing and halting fights, acts of affray
and other disturbances of the peace; and
(5) Methods of preventing:
(I) The entry of minors into establishments in which
minors are prohibited from loitering pursuant to NRS 202.030 ;
(II) The purchase, consumption and possession of
alcoholic beverages by minors as prohibited pursuant to NRS 202.020
, including, without limitation, the
recognition of altered or falsified forms of identification; and
(III) The selling and furnishing of alcoholic
beverages to minors as prohibited pursuant to NRS 202.055 .
3. The Administrator of the Commission may certify an alcoholic
beverage awareness program if the Administrator determines that:
(a) The program meets the curricular requirements set forth in
subsection 2; and
(b) The persons who will serve as instructors for the program are
competent and qualified to provide instruction in the curriculum of the
program.
4. An alcoholic beverage awareness program certified by the
Commission:
(a) Must not cost a person more than $40 to complete; and
(b) May be presented through the use of audiovisual technology. As
used in this paragraph, “audiovisual technology” includes, without
limitation, the use of closed-circuit video, videoconferencing,
videotapes, computers, television, the Internet or any other electronic
means of communication, or any combination thereof.
5. The Commission shall adopt such regulations:
(a) As the Commission determines to be necessary or advisable to
carry out the provisions of this section; and
(b) As are necessary to ensure that a person who successfully
completes an alcoholic beverage awareness program certified pursuant to
subsection 3 receives a card which verifies that the person has
successfully completed that program. The regulations must provide
additionally that a card described in this paragraph:
(1) Is valid for a period of 4 years from the date of
issuance and may be renewed for like consecutive periods upon successful
completion by the holder of the card of an alcoholic beverage awareness
program certified by the Commission; and
(2) Must be honored, in any jurisdiction in which the
provisions of NRS 369.630 apply, as
indicia of the successful completion of an alcoholic beverage awareness
program certified by the Commission.
6. As used in this section, “minor” means a person who is under 21
years of age.
(Added to NRS by 2005, 2684 )
1. Except as otherwise provided in subsection 5, on and after July
1, 2007, a person who owns or operates an establishment shall not:
(a) Hire a person to sell or serve alcoholic beverages or perform
the duties of a security guard at the establishment unless:
(1) The person hired to sell or serve alcoholic beverages or
perform the duties of a security guard at the establishment has already
successfully completed a certified program and already holds a valid
alcohol education card; or
(2) The person who owns or operates the establishment
ensures that the person hired to sell or serve alcoholic beverages or
perform the duties of a security guard at the establishment, within 30
days after the date on which he is hired, successfully completes a
certified program and obtains a valid alcohol education card; or
(b) Continue to employ a person who was hired before that date to
sell or serve alcoholic beverages or perform the duties of a security
guard at the establishment unless:
(1) The person who continues to be employed to sell or serve
alcoholic beverages or perform the duties of a security guard at the
establishment has already successfully completed a certified program and
already holds a valid alcohol education card; or
(2) The person who owns or operates the establishment
ensures that the person who continues to be employed to sell or serve
alcoholic beverages or perform the duties of a security guard at the
establishment, not later than July 31, 2007, successfully completes a
certified program and obtains a valid alcohol education card.
2. The Department shall impose upon an owner or operator of an
establishment who violates any of the provisions of this section an
administrative fine of not more than:
(a) For the first violation within a 24-month period, $500.
(b) For the second violation within a 24-month period, $1,000.
(c) For the third and any subsequent violation within a 24-month
period, $5,000.
3. Of the money collected by the Department from fines pursuant to
subsection 2:
(a) Fifty percent must be deposited with the State Treasurer for
credit to the Fund for the Compensation of Victims of Crime created by
NRS 217.260 .
(b) Fifty percent must be deposited in the Alcoholic Beverage
Awareness Program Account, which is hereby created in the State General
Fund. The Account must be administered by the Commission. The interest
and income earned on the money in the Account, after deducting any
applicable charges, must be credited to the Account. The money in the
Account must be used solely to reduce the costs for employees to complete
programs certified by the Commission pursuant to subsection 3 of NRS
369.625 .
4. Any law enforcement agency whose officer discovers a violation
of this section shall report the violation to the Department.
5. The provisions of this section apply only in a jurisdiction
that:
(a) Is located in a county whose population is 100,000 or more; or
(b) Is located in a county whose population is less than 100,000,
if the governing body of the jurisdiction has, by the affirmative vote of
a majority of its members, agreed to be bound by the provisions of this
section.
6. As used in this section:
(a) “Certified program” means an alcoholic beverage awareness
program certified by the Commission pursuant to NRS 369.625 .
(b) “Valid alcohol education card” means a card issued by a
certified program which has been obtained or renewed within the
immediately preceding 4 years.
(Added to NRS by 2005, 2683 )
1. Except as otherwise provided in subsection 2 and NRS 369.600
to 369.635 , inclusive, no agency, board, commission,
local government or other political subdivision of this State may adopt
any requirements or standards for the education of persons employed to
sell or serve alcoholic beverages at an establishment.
2. The prohibition set forth in subsection 1 does not apply with
respect to a jurisdiction in which the provisions of NRS 369.630 do not apply.
(Added to NRS by 2005, 2685 )
