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369.020. Conversion of liters to gallons
1. The reports of licensees must be in wine gallons.
2. To convert liters to wine gallons for reporting purposes, licensees shall use the following standards:
(a) For wine, to convert to wine gallons on any record or report, the quantity in liters must be multiplied by 0.26417 to determine the equivalent quantity in wine gallons. The resulting figures must be rounded to the nearest one-hundredth of a gallon.
(b) For distilled spirits, to convert liters to wine gallons on any record or report, the quantity in liters shall be multiplied by 0.264172 to determine the equivalent quantity in wine gallons. The resulting figure must be rounded to the nearest one-hundredth of a gallon.
Tax Comm'n, Liquor Tax Ruling No. 4, eff. 7-1-77
NRS 360.090, 369.150
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