Nevada Revised Statutes
Nev. Rev. Stat. § 369.173 (2026)
Distribution and apportionment of money collected from tax on certain liquor
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NRS 369.173 Distribution and apportionment of money collected from tax on
certain liquor. The Department
shall apportion, on a monthly basis, from the tax on liquor containing more
than 22 percent of alcohol by volume, the portion of the tax collected during
the preceding month which is equivalent to 50 cents per wine gallon, among
Carson City and the counties of this state in proportion to their respective
populations. The State Controller shall deposit the amounts apportioned to
Carson City and each county in the Local Government Tax Distribution Account
created by NRS 360.660 for credit to the
respective accounts of Carson City and each county.
(Added to NRS by 1969, 1133; A 1971, 2086; 1981, 285; 1983, 390; 1997, 3286; 1999, 17)
Notes of Decisions
Cited in 1
case, 1978–1978 · leading case: Anthony v. State, 580 P.2d 939 (Nev. 1978).
Anthony v. State, 580 P.2d 939 (Nev. 1978). “Section 1 of Chapter 534 amends NRS 369.173 pertaining to the distribution of liquor tax proceeds.”
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