Nev. Rev. Stat. § 369.345 — Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund

NRS  369.345    Exemption for certain wine produced on premises of instructional
wine-making facility; credit or refund.
1.  No excise tax may be imposed upon wine
produced on the premises of an instructional wine-making facility if the wine
is used, consumed or disposed of on the premises of the facility or distributed
to persons for household or personal use in the manner authorized by NRS 597.245 .
2.  If a person pays the tax on any wine which
is exempt from the tax pursuant to this section, the person may obtain a credit
or refund with respect to the tax so paid in the manner provided by the
Department.