NRS373.068. Taxes imposed pursuant to NRS 373.066 or 373.0665: Exemptions; effect on other fuel taxes. [Effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in every county in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667.]

      1.  Any tax imposed pursuant to the provisions of:

      (a) Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraph (a) of subsection 1 of NRS 373.0665 does not apply to any fuel described in NRS 365.220 or 365.230.

      (b) Paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (b) to (e), inclusive, of subsection 1 of NRS 373.0665 does not apply to any sales or uses described in NRS 366.200, except to any sales or uses described in subsection 1 of that section of any special fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:

             (1) As special fuel to which dye has been added pursuant to such law; and

             (2) As special fuel to which dye has not been added pursuant to such law.

      2.  Each tax imposed pursuant to NRS 373.066 or 373.0665 is in addition to any other motor vehicle fuel taxes and special fuel taxes imposed pursuant to the provisions of this chapter and chapters 365, 366 and 590 of NRS, except that on the effective date of an ordinance adopted pursuant to:

      (a) Paragraph (a) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (a) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.

      (b) Paragraph (b) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (b) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.

      (c) Paragraph (c) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (c) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.

      (d) Paragraph (d) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (d) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.

      (Added to NRS by 2009, 3055; A 2013, 3553, 3557, effective January 1, 2017, if: (1) the board of county commissioners of a county whose population is 700,000 or more does not adopt the ordinance authorized by NRS 373.0663 on or before September 30, 2013; (2) a majority of the registered voters in this State voting on the question approve the question placed on the ballot at the 2016 General Election in each county in this State asking the voters whether to authorize the State to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0665; and (3) a majority of the registered voters in every county in this State voting on the question do not approve the question placed on the ballot at the 2016 General Election asking the voters in that county whether to authorize the board of county commissioners to impose, for the period beginning January 1, 2017, and ending on December 31, 2026, the taxes and the increases in those taxes authorized by NRS 373.0667)