Nev. Rev. Stat. § 369.333 — Additional excise tax levied on certain liquor; limitations on levy and collection of tax

NRS  369.333    Additional excise tax levied on certain liquor; limitations on
levy and collection of tax.
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.