Nev. Rev. Stat. § 369.415 — Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling

NRS  369.415    Licensing of person importing liquor for rectification as
importer; taxation of bulk imports of neutral or distilled spirits after
rectification and bottling.
1.  Any person who imports liquor into the
State for the purpose of rectification is an importer and shall be licensed
pursuant to NRS 369.180 .
2.  A licensed importer of liquor shall
import neutral or distilled spirits in bulk only for the express purpose of
rectification. Rectified alcoholic beverages shall be sold in this State only
after bottling in original packages.
3.  Bulk imports of neutral or distilled
spirits shall be taxable only when rectified and bottled in original packages
for sale within the State.
4.  Refunds, credits and discounts shall be
allowed pursuant to NRS 369.370 .