Nac: Chapter 369 - Intoxicating Liquor: Licenses And Taxes

Link to law: http://www.leg.state.nv.us/nac/NAC-369.html
Published: 2015

[Rev. 1/2/2015 2:35:45 PM]

 

This chapter of NAC has changes

which have been adopted but have not been codified; you can see those changes

by viewing the following regulation(s) on the Nevada Register of Administrative

Regulations: R142-13

[NAC-369 Revised Date: 1-14]

CHAPTER 369 - INTOXICATING LIQUOR: LICENSES

AND TAXES

369.001            Definitions.

369.002            “Case of wine” defined.

369.003            “Department” defined.

369.004            “Fiscal year” or “year” defined.

369.006            “Liquor” defined.

369.008            “Supplier” defined.

369.010            Shipments to permissible persons.

369.012            Certificate of compliance.

369.014            Payment of excise tax; penalty and

interest on late payment.

369.016            Submission of report for shipments

of liquor; failure to comply.

369.020            Conversion of liters to gallons.

369.026            Designation of importer; notice.

369.028            Notice required for certain

shipments of wine; fee; failure to comply.

369.030            Receipt by Commission of reports,

returns and remittances.

 

 

 

      NAC 369.001  Definitions. (NRS 360.090, 369.150)  As

used in this chapter, unless the context otherwise requires, the words and

terms defined in NAC 369.002 to 369.008, inclusive, have the meanings ascribed to them

in those sections.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.002  “Case of wine” defined. (NRS 360.090, 369.150)  “Case

of wine” means 12 bottles of wine, each containing 750 milliliters of wine, or

an amount equal to that volume of wine which equals 2.37753 wine gallons.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.003  “Department” defined. (NRS 360.090, 369.150)  “Department”

means the Department of Taxation.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.004  “Fiscal year” or “year” defined. (NRS 360.090, 369.150)  “Fiscal

year” or “year” means the 12-month period from July 1 through June 30.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.006  “Liquor” defined. (NRS 360.090, 369.150)  “Liquor”

has the meaning ascribed to it in NRS

369.040.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.008  “Supplier” defined. (NRS 360.090, 369.150)  “Supplier”

has the meaning ascribed to it in NRS

369.111.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.010  Shipments to permissible persons. (NRS 360.090,

369.150)

     1.  A person with a valid certificate of

compliance may ship direct to a person with a permit as a permissible person

without the necessity of delivery being made first to a licensed

importer-wholesaler if the shipment is made only to an institution, school,

hospital or church in this State for industrial, medical, scientific or

sacramental purposes and not for concocting beverages for drink.

     2.  The person ordering the shipment must

present the number of his or her permit with the order and the shipment must be

reported by the holder of the certificate of compliance on the monthly

reporting form.

     [Tax Comm’n, Liquor Tax Ruling No. 2, eff. 12-27-68]

      NAC 369.012  Certificate of compliance. (NRS 360.090, 369.150)  Before a supplier ships

liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490, the supplier must

obtain a certificate of compliance issued pursuant to NRS 369.430.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.014  Payment of excise tax; penalty and interest on late payment. (NRS 360.090,

369.150, 369.462)  A

supplier who ships liquor into this State pursuant to paragraph (b) or (c) of

subsection 2 of NRS 369.490 must

pay to the Department the excise tax levied pursuant to NRS 369.330 on or before the 20th

day of the month after the date that the liquor was shipped to a person in this

State. If the supplier pays the excise tax on or before the 15th day of the

month after the date that the liquor was shipped to a person in this State, the

supplier may deduct 3 percent of the amount of the excise tax. The Department

shall assess a penalty and interest on any late taxes pursuant to the provisions

of NRS 360.417.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.016  Submission of report for shipments of liquor; failure to comply. (NRS 360.090,

369.150, 369.430)

     1.  A supplier shall submit to the

Department, with documentation, a report on a form prescribed by the Department

that includes, without limitation, the:

     (a) Name and address of the person to whom the

liquor was shipped;

     (b) Kind of liquor shipped in each order;

     (c) Quantity of liquor shipped in each order in

gallons rounded to the nearest one-hundredth;

     (d) Percentage of alcohol by volume; and

     (e) Date of shipping.

     2.  A supplier shall submit the report set

forth in subsection 1 on:

     (a) The date that the supplier pays the excise tax

pursuant to NAC 369.014; or

     (b) The 20th day of each month in which the

supplier does not ship any liquor.

     3.  Failure to file the report set forth in

this section is grounds for suspension of the certificate of compliance of the

supplier issued pursuant to NRS

369.430.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.020  Conversion of liters to gallons. (NRS 360.090, 369.150)

     1.  The reports of licensees must be in wine

gallons.

     2.  To convert liters to wine gallons for

reporting purposes, licensees shall use the following standards:

     (a) For wine, to convert to wine gallons on any

record or report, the quantity in liters must be multiplied by 0.26417 to

determine the equivalent quantity in wine gallons. The resulting figures must

be rounded to the nearest one-hundredth of a gallon.

     (b) For distilled spirits, to convert liters to

wine gallons on any record or report, the quantity in liters shall be

multiplied by 0.264172 to determine the equivalent quantity in wine gallons.

The resulting figure must be rounded to the nearest one-hundredth of a gallon.

     [Tax Comm’n, Liquor Tax Ruling No. 4, eff. 7-1-77]

      NAC 369.026  Designation of importer; notice. (NRS 360.090, 369.150, 369.386)  A supplier who designates

an importer in this State pursuant to NRS

369.386 shall submit a written notice to the Department which includes,

without limitation, the name and address of each designated importer before he

or she ships any liquor into this State.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.028  Notice required for certain shipments of wine; fee; failure to

comply. (NRS 360.090, 369.150, 369.466)  

     1.  A supplier who is required to pay the fee

set forth in NRS 369.466 shall

notify the Department in writing that the supplier has shipped 200 cases or

more of wine on the date that the supplier pays the fee.

     2.  Failure to pay the fee pursuant to the

provisions of NRS 369.466 is

grounds for suspension of the certificate of compliance of the supplier issued

pursuant to NRS 369.430.

     (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

      NAC 369.030  Receipt by Commission of reports, returns and remittances. (NRS 360.090,

369.150)

     1.  Any report, return or remittance to cover

a payment required by chapter 369 of

NRS, which is transmitted through the United States mail shall be deemed filed

or received on the date shown by the post office cancellation mark stamped upon

the envelope containing it, or on the date it was mailed if proof satisfactory

to the Nevada Tax Commission establishes that the document or remittance was

timely deposited in the United States mail, postage prepaid and properly

addressed to the Commission.

     2.  A receipt for material sent by certified

or registered mail, if different than the post office cancellation mark, will

prevail if the date on the receipt is earlier than the cancellation date.

     3.  A record authenticated by the post office

that the cancellation date on certain batches of mail was erroneous is proof

satisfactory to the Commission that the mailing was made on a date other than

the post office cancellation date.

     4.  If it is known that the postal service

was inoperative at a certain time due to strikes, riots, warfare, acts of God or

other reasons, the Commission will consider the circumstances, and if there is

other evidence of timely mailing will accept the evidence and deem the return

or payment timely.

     5.  The cancellation date affixed by a

postage meter in possession of the taxpayer or other person will be disregarded

as proof of the date mailed whenever it is contradicted by an official post

office cancellation mark stamped upon the envelope containing it. Statements by

a taxpayer or the taxpayer’s employees, alone, will not be sufficient to refute

the post office cancellation date as the date of mailing.

     [Tax Comm’n, Liquor Tax Ruling part No. 3, eff. 7-24-70;

A 10-9-71]
Read Entire Law on www.leg.state.nv.us