NRS366.190. Rate of tax. [Effective January 1, 2014.]

      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, including, without limitation:

      (a) Diesel;

      (b) Biodiesel;

      (c) Biodiesel blend;

      (d) Biomass-based diesel;

      (e) Biomass-based diesel blend; and

      (f) Liquefied natural gas

      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; 2013, 1608, effective January 1, 2014)