Nev. Admin. Code § 369.20 — 369.20

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]