NRS366.190. Rate of tax. [Effective through December 31, 2013.]

Latest version.

      1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels.

      2. A tax is hereby imposed at:

      (a) The rate of 19 cents per gallon on the sale or use of an emulsion of water-phased hydrocarbon fuel;

      (b) The rate of 22 cents per gallon on the sale or use of liquefied petroleum gas; and

      (c) The rate of 21 cents per gallon on the sale or use of compressed natural gas.

[Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311)

                    
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