Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER366. Tax on Special Fuel |
GENERAL PROVISIONS |
NRS366.058. “Retailer” defined.
Latest version.
- “Retailer” means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.
(Added to NRS by 2005, 1151)