Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates and classifications:
1. On liquor containing more than 22 percent of alcohol by volume, $3.60 per wine gallon or proportionate part thereof.
2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, $1.30 per wine gallon or proportionate part thereof.
3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, 70 cents per wine gallon or proportionate part thereof.
4. On all malt beverage liquor brewed or fermented and bottled in or outside this state, 16 cents per gallon.
[Part 19:160:1935; A 1937, 374; 1939, 113; 1945, 371; 1947, 645; 1955, 464] — (NRS A 1961, 614; 1969, 1133; 1971, 586; 1981, 897; 1983, 514; 2003, 20th Special Session, 168)