Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER365. Taxes on Certain Fuels for Motor Vehicles and Aircraft |
GENERAL PROVISIONS |
NRS365.080. “Retailer” defined.
Latest version.
- “Retailer” means:
1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or
2. Any person in the business of handling motor vehicle fuel, other than aviation fuel, who delivers or authorizes the delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is not owned or controlled by that person.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016; 1999, 1007)