Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER366. Tax on Special Fuel |
GENERAL PROVISIONS |
NRS366.057. “Retail station” defined.
Latest version.
- “Retail station” means any fixed facility or location that:
1. Operates in the retail business of selling or handling fuel; or
2. Dispenses fuel from a stationary pump or metered tank for which the access to the fuel is not controlled.
(Added to NRS by 2005, 1151)