1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245.
2. If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.
(Added to NRS by 2005, 1274)