Nev. Rev. Stat. § 369.370 — Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment

NRS  369.370    Payment of tax by importers and manufacturers; refund or credit;
discount; extension of time for payment.
1.  For the privilege of importing,
possessing, storing or selling liquors, all licensed importers and
manufacturers of liquor in this State shall pay the excise tax imposed and
established by this chapter.
2.  If, after the tax is paid on any such
liquor, satisfactory evidence is presented to the Department that the imports
have been actually exported and sold outside this State in a manner not in
conflict with the law of the place of sale, the Department shall direct that a
refund or credit of the tax so paid be made to the taxpayer. The taxpayer shall
report all such exports and imports, and pay the tax on the imports monthly, on
forms and subject to regulations prescribed by the Department.
3.  The excise tax imposed by this chapter
is due on or before the 20th day of the following month. If all such taxes are
paid on or before the 15th day of the following month, a discount in the amount
of 0.25 percent of the tax must be allowed to the taxpayer. The Department may,
for good cause, extend for not more than 15 days after the date the tax is due
the time for paying the tax if a request for such an extension of time is
received by the Department on or before the date the tax was due. If such an extension
is granted, interest accrues from the original date the tax was due.
4.  The Department shall allow refunds or
credits on any shipments lost, stolen or damaged in transit, or damaged or
spoiled on the premises, may require all claims in connection therewith to be
sworn to and may make ratable tax adjustments, credits or refunds to effectuate
the purposes of this chapter.

SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS