It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the Department, in computing the excise tax to be paid on liquor, shall make rules for refunds or credits to be allowed to any importer making a satisfactory showing of such sales. [Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645; 1955, 464]—(NRS A 1975, 1709)
Nevada Legal Code