369.174 - Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account.
369.174 Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account. 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)
NRS 369.175 Applicability of chapter. 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)