Nev. Rev. Stat. § 369.340 — Liquor sold to permissible persons exempt from tax

It is hereby declared to be the intent of this
chapter that no excise tax shall be imposed on liquor sold to permissible
persons, and the Department, in computing the excise tax to be paid on liquor,
shall make rules for refunds or credits to be allowed to any importer making a
satisfactory showing of such sales.