NRS590.120. Inspection fee for motor vehicle fuel or lubricating oil shipped, transported or held for sale; monthly reports; expenses incurred by Department of Motor Vehicles.

      1.  Every person, or any officer, agent or employee thereof, shipping or transporting any motor vehicle fuel or lubricating oil into this State for sale or consignment, or with intent to sell or consign the same, shall pay to the Department of Motor Vehicles an inspection fee of 0.055 of a cent per gallon for every gallon of motor vehicle fuel or lubricating oil so shipped or transported into the State, or that is held for sale within this State. This section does not require the payment of an inspection fee on any shipment or consignment of motor vehicle fuel or lubricating oil when the inspection fee has been paid.

      2.  The inspection fees collected pursuant to the provisions of subsection 1, together with any penalties and interest collected thereon, must be transferred quarterly to the account in the State General Fund created pursuant to NRS 561.412 for the use of the State Department of Agriculture.

      3.  On or before the last day of each calendar month, every person, or any officer, agent or employee thereof, required to pay the inspection fee described in subsection 1 shall send to the Department of Motor Vehicles a correct report of the motor vehicle fuel or oil volumes for the preceding month. The report must include a list of distributors or retailers distributing or selling the products and must be accompanied by the required fees.

      4.  Failure to send the report and remittance as specified in subsections 1 and 3 is a violation of NRS 590.010 to 590.150, inclusive, and is punishable as provided in NRS 590.150.

      5.  The provisions of this section must be carried out in the manner prescribed in chapters 360A and 365 of NRS.

      6.  All expenses incurred by the Department of Motor Vehicles in carrying out the provisions of this section are a charge against the account created pursuant to NRS 561.412.

      7.  For the purposes of this section, “motor vehicle fuel” does not include diesel fuel, burner fuel or kerosene.

      [12:157:1955]—(NRS A 1957, 587; 1961, 582; 1975, 1748; 1989, 1951; 1999, 1022; 2001, 2641; 2005, 1526)