Terms Used In Nevada Revised Statutes > Chapter 369 > Excise Taxes

• beer: means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water. See Nevada Revised Statutes 369.010
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• importer: means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession thereof within the State after completion of the act of importation. See Nevada Revised Statutes 369.030
• instructional wine-making facility: means an instructional wine-making facility operated pursuant to Nevada Revised Statutes 369.035
• liquor: means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more of alcohol by volume and which is used for beverage purposes. See Nevada Revised Statutes 369.040
• malt beverage: has the meaning ascribed to it in Nevada Revised Statutes 369.045
• person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
• wine: means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar. See Nevada Revised Statutes 369.140