Nevada § 369.415 - Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling

Full text of Nevada 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, with citation guidance and answers to common questions.

§ 369.415. Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling

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 .

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 369.415

What does Nevada Revised Statutes § 369.415 cover?

Section 369.415 ("Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Nevada § 369.415?

A common citation format is "Nevada Revised Statutes § 369.415" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Nevada law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.

How does Nevada § 369.415 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.