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.