GENERAL PROVISIONS

NRS 366.010. Short title.

NRS 366.020. Definitions.

NRS 366.022. “Biodiesel” defined. [Effective through December 31, 2013.]

NRS 366.022. “Biodiesel” defined. [Effective January 1, 2014.]

NRS 366.023. “Biodiesel blend” defined.

NRS 366.0235. “Biomass-based diesel” defined. [Effective January 1, 2014.]

NRS 366.024. “Biomass-based diesel blend” defined. [Effective January 1, 2014.]

NRS 366.025. “Department” defined.

NRS 366.0255. “Dyed special fuel” defined.

NRS 366.026. “Emulsion of water-phased hydrocarbon fuel” defined.

NRS 366.030. “Highway” defined.

NRS 366.035. “Highway under construction or reconstruction” defined.

NRS 366.040. “Motor vehicle” defined.

NRS 366.055. “Rack” defined.

NRS 366.057. “Retail station” defined.

NRS 366.058. “Retailer” defined.

NRS 366.060. “Special fuel” defined. [Effective through December 31, 2013.]

NRS 366.060. “Special fuel” defined. [Effective January 1, 2014.]

NRS 366.062. “Special fuel dealer” defined.

NRS 366.065. “Special fuel exporter” defined.

NRS 366.068. “Special fuel manufacturer” defined.

NRS 366.070. “Special fuel supplier” defined.

NRS 366.075. “Special fuel transporter” defined.

NRS 366.080. “Special fuel user” defined.

NRS 366.085. “Special mobile equipment” defined.

NRS 366.089. “Storage tank” defined.

NRS 366.095. “Terminal” defined.

NRS 366.100. “Use” defined.

ADMINISTRATION

NRS 366.110. General powers and duties of Department.

NRS 366.120. Employment of accountants, auditors and other assistants.

NRS 366.130. Money for administration of chapter; payment of administrative costs.

NRS 366.150. Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.

NRS 366.160. Public and confidential records.

NRS 366.170. Exchange of information with other states.

NRS 366.175. Cooperative agreements for information regarding interstate use of special fuels; contents of agreement; audit of records.

NRS 366.180. Unlawful disclosure of information; penalty.

IMPOSITION OF TAX

NRS 366.190. Rate of tax. [Effective through December 31, 2013.]

NRS 366.190. Rate of tax. [Effective January 1, 2014.]

NRS 366.195. Additional excise tax levied on special fuel if federal tax reduced or discontinued.

NRS 366.197. Factor for conversion of volumetric measurement. [Effective through December 31, 2013.]

NRS 366.197. Factor for conversion of volumetric measurement. [Effective January 1, 2014.]

NRS 366.199. Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.

NRS 366.200. Exempt sales and uses.

NRS 366.203. Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.

NRS 366.206. Special fuel dealer not to collect tax on certain exempt sales.

NRS 366.207. Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.

NRS 366.210. Tax in lieu of tax imposed by chapter 365 of NRS.

LICENSES AND BONDS

NRS 366.220. Mandatory licensing requirements; application for license; regulations of Department.

NRS 366.221. Special fuel user: Exemptions from licensing.

NRS 366.223. Temporary permit for special fuel; regulations of Department.

NRS 366.235. Form, conditions and amount of bond; deposit in lieu of bond.

NRS 366.240. Issuance or denial of license.

NRS 366.250. Hearing on denial of license.

NRS 366.260. Term and transferability of licenses; regulations for renewal of licenses.

NRS 366.265. Special fuel user: Display of identifying device; location of license; fee for issuance of identifying device.

NRS 366.270. Duties upon discontinuance, sale or transfer of business.

NRS 366.350. Suspension, revocation or cancellation of license.

COLLECTION AND PAYMENT

NRS 366.370. Due date of tax; when payment by mail is deemed received.

NRS 366.375. When tax becomes delinquent; deposit of proceeds from penalty.

NRS 366.380. Special fuel users: Quarterly returns and payments.

NRS 366.383. Special fuel suppliers: Monthly returns and payments.

NRS 366.386. Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.

NRS 366.387. Special fuel exporters: Monthly statements.

NRS 366.388. Unlicensed persons who collect tax: Monthly returns and payments.

NRS 366.390. Retention of percentage of tax for certain costs.

NRS 366.395. Payment of delinquent filing fees, penalties and interest; when return, statement or payment is considered delinquent.

NRS 366.540. Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.

NRS 366.545. Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.

NRS 366.551. Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.

OVERPAYMENTS AND REFUNDS

NRS 366.650. Requirements for refund or credit; examination of records of claimant.

NRS 366.660. Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.

NRS 366.670. Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

NRS 366.680. Judgment for plaintiff: Disposition of amount; interest.

RECORDS AND REPORTS

NRS 366.685. Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.

NRS 366.688. Records of retailers: Maintenance, contents and inspection.

NRS 366.692. Records of shipments: Preparation, contents and use.

NRS 366.695. Monthly reports of deliveries by special fuel transporters.

NRS 366.697. Monthly reports by special fuel manufacturers.

DISTRIBUTION OF PROCEEDS

NRS 366.700. Deposit in Motor Vehicle Fund; limitation on use.

PENALTIES AND ENFORCEMENT

NRS 366.710. False or fraudulent reports: Penalty.

NRS 366.715. Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.

NRS 366.717. Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.

NRS 366.720. Unlawful acts; penalty.

NRS 366.730. Penalty for other violations.

NRS 366.733. Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.

NRS 366.735. Disciplinary action for fraudulent use of special fuel.

NRS 366.737. Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.

NRS 366.740. Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.

NRS 366.745. Payment of cost of prosecution of violator.

NRS 366.750. Enforcement by sheriffs and other peace officers.