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Nevada Revised Statutes (Last Updated: December 24, 2014) |
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TITLE32 REVENUE AND TAXATION |
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CHAPTER365. Taxes on Certain Fuels for Motor Vehicles and Aircraft |
| GENERAL PROVISIONS |
| NRS 365.010. Definitions. |
| NRS 365.015. “Aviation fuel” defined. |
| NRS 365.020. “Dealer” defined. |
| NRS 365.026. “Department” defined. |
| NRS 365.028. “Ethanol” defined. |
| NRS 365.031. “Exporter” defined. |
| NRS 365.035. “Fuel for jet or turbine-powered aircraft” defined. |
| NRS 365.038. “Governmental entity” defined. |
| NRS 365.040. “Highway” defined. |
| NRS 365.045. “Methanol” defined. |
| NRS 365.050. “Motor vehicle” defined. |
| NRS 365.060. “Motor vehicle fuel” defined. |
| NRS 365.070. “Person” defined. |
| NRS 365.076. “Rack” defined. |
| NRS 365.080. “Retailer” defined. |
| NRS 365.084. “Supplier” defined. |
| NRS 365.088. “Terminal” defined. |
| NRS 365.092. “Transporter” defined. |
| NRS 365.095. Fuel deemed distributed. |
| ADMINISTRATION |
| NRS 365.100. Administration and enforcement by Department. |
| NRS 365.110. Rules and regulations of Department. |
| NRS 365.115. Standards for determining whether alcohol is used as fuel or liquor. |
| NRS 365.120. Appointment of assistants or agents. |
| NRS 365.130. Examinations, audits and inquiries. |
| NRS 365.138. Confidentiality of certain records and information. |
| NRS 365.140. Exchange of information with other states. |
| NRS 365.142. Unlawful disclosure of information; penalty. |
| NRS 365.150. Money to augment administration of chapter. |
| IMPOSITION OF TAX |
| NRS 365.170. Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers. |
| NRS 365.175. Rate of tax on certain motor vehicle fuel; duties of suppliers. |
| NRS 365.180. Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department. |
| NRS 365.185. Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department. |
| NRS 365.190. Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department. |
| NRS 365.192. Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department. |
| NRS 365.203. Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel. |
| NRS 365.210. Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation. |
| EXEMPTIONS |
| NRS 365.220. Exempt transactions and sales. |
| NRS 365.230. Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser. |
| NRS 365.240. Reports of exempt exports and sales; marking of invoices for exempt sales. |
| NRS 365.250. Time to claim exemption on dealer’s export to another state. |
| NRS 365.260. When motor vehicle fuel not deemed to be exported. |
| LICENSES AND BONDS |
| NRS 365.270. Acting as dealer, supplier, exporter or transporter without license unlawful. |
| NRS 365.280. Application for license. |
| NRS 365.290. Form, conditions and amount of bond; deposit in lieu of bond. |
| NRS 365.300. Issuance or denial of license. |
| NRS 365.302. Hearing on denial of license. |
| NRS 365.304. Term and transferability of license; regulations for renewal of license. |
| NRS 365.306. Duties upon discontinuance, sale or transfer of business. |
| NRS 365.310. Suspension, cancellation or revocation of license. |
| COLLECTION AND PAYMENT |
| NRS 365.322. Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception. |
| NRS 365.324. Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers. |
| NRS 365.327. Collection of tax by unlicensed person: Submission of monthly statements; payment of tax. |
| NRS 365.330. Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account. |
| NRS 365.335. Establishment of procedure requiring suppliers to submit tax returns electronically. |
| NRS 365.340. When tax becomes delinquent; deposit of proceeds from penalty. |
| NRS 365.346. Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number. |
| NRS 365.351. Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax. |
| OVERPAYMENTS AND REFUNDS |
| NRS 365.370. Tax refunds: Persons entitled; payment by prescribed classes; minimum claims. |
| NRS 365.380. Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer. |
| NRS 365.390. Payment of refund by Department. |
| NRS 365.400. Payment of refund based on duplicate invoice. |
| NRS 365.410. Examination of claimant’s books and records; effect of refusal to permit examination. |
| NRS 365.420. Time for application for refund. |
| NRS 365.430. Sources and manner of payment of refunds. |
| NRS 365.440. Granting of credit in lieu of refund. |
| NRS 365.445. Refund to farmer or rancher on basis of bulk purchases; procedure; regulations. |
| NRS 365.450. Injunction or other process to prevent collection prohibited. |
| NRS 365.460. Action to recover amount paid: Protest required; venue. |
| NRS 365.470. Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality. |
| NRS 365.480. Judgment for plaintiff: Disposition of amount; interest. |
| NRS 365.490. Judgment not to be rendered for plaintiff when action is by or in name of assignee. |
| RECORDS, REPORTS AND EXAMINATIONS |
| NRS 365.505. Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter. |
| NRS 365.510. Records of retailers: Maintenance, contents and inspection. |
| NRS 365.515. Monthly statements by exporters. |
| NRS 365.520. Monthly reports of deliveries by transporters. |
| NRS 365.530. Documentation required when transporting certain fuels; failure to produce documentation. |
| DISTRIBUTION AND USE OF PROCEEDS |
| NRS 365.535. Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes. |
| NRS 365.540. General requirements for particular proceeds. |
| NRS 365.545. Proceeds of taxes on fuel for jet or turbine-powered aircraft. |
| NRS 365.550. Proceeds of tax levied pursuant to NRS 365.180. |
| NRS 365.560. Proceeds of tax levied pursuant to NRS 365.190. |
| NRS 365.562. Proceeds of tax levied pursuant to NRS 365.192. |
| NRS 365.565. Proceeds of tax derived from aviation fuel. |
| PENALTIES AND ENFORCEMENT |
| NRS 365.570. Unlawful acts. |
| NRS 365.572. False or fraudulent reports: Penalty. |
| NRS 365.575. Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes. |
| NRS 365.580. Penalty for other violations. |
| NRS 365.590. Payment of cost of prosecution of violator. |
| NRS 365.593. Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel. |
| NRS 365.597. Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law. |
| NRS 365.600. Imposition and deposit of administrative fines; injunctions and other remedies. |
| NRS 365.605. Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice. |
| NRS 365.610. Enforcement by sheriffs and other peace officers. |