Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft

NRS 365.115 - Standards for determining whether alcohol is used as fuel or liquor. - The requirements of this State for determining whether alcohol is...

NRS 365.120 - Appointment of assistants or agents. - The Department may appoint auditors, accountants, inspectors, clerks and such...

NRS 365.130 - Examinations, audits and inquiries. - 1. The Department or its authorized agents may make any...

NRS 365.138 - Confidentiality of certain records and information. - All supporting schedules, invoices and other pertinent papers relating to...

NRS 365.140 - Exchange of information with other states. - The Department may, upon a request from the officials to...

NRS 365.142 - Unlawful disclosure of information; penalty. - 1. It is unlawful for the Department or any person...

NRS 365.150 - Money to augment administration of chapter. - Money to augment the administration of the provisions of this...

NRS 365.170 - Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers. - Every dealer shall: 1. Not later than the last day...

NRS 365.175 - Rate of tax on certain motor vehicle fuel; duties of suppliers. - Every supplier shall: 1. Not later than the last day...

NRS 365.180 - Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department. - 1. In addition to any other tax provided for in...

NRS 365.185 - Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department. - 1. In addition to any other tax provided for in...

NRS 365.190 - Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department. - 1. In addition to any other tax provided for in...

NRS 365.192 - Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department. - 1. In addition to any other tax provided for in...

NRS 365.200 - Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel. - 1. In addition to any other taxes provided for by...

NRS 365.203 - Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel. - 1. The governing body of a city may by ordinance,...

NRS 365.210 - Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation. - 1. No county, city or other political subdivision or municipal...

NRS 365.220 - Exempt transactions and sales. - The provisions of this chapter requiring the payment of excise...

NRS 365.230 - Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser. - 1. The provisions of this chapter requiring the payment of...

NRS 365.240 - Reports of exempt exports and sales; marking of invoices for exempt sales. - 1. Every dealer and supplier shall report such exports and...

NRS 365.250 - Time to claim exemption on dealer’s export to another state. - Any claim for exemption from excise tax on account of...

NRS 365.260 - When motor vehicle fuel not deemed to be exported. - Motor vehicle fuel carried out of this State, into another...

NRS 365.270 - Acting as dealer, supplier, exporter or transporter without license unlawful. - It is unlawful for any person to be: 1. A...

NRS 365.280 - Application for license. - Before becoming a dealer, supplier, exporter or transporter, a person...

NRS 365.290 - Form, conditions and amount of bond; deposit in lieu of bond. - 1. Before granting any application for a license as a...

NRS 365.300 - Issuance or denial of license. - 1. Except as otherwise provided in subsection 2, the Department...

NRS 365.302 - Hearing on denial of license. - Any applicant whose application for a license as a dealer,...

NRS 365.304 - Term and transferability of license; regulations for renewal of license. - 1. A license issued pursuant to this chapter: (a) Is...

NRS 365.306 - Duties upon discontinuance, sale or transfer of business. - If any person ceases to be a dealer, supplier, exporter...

NRS 365.310 - Suspension, cancellation or revocation of license. - 1. The Department may suspend, cancel or revoke the license...

NRS 365.322 - Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception. - 1. Except as otherwise provided in subsection 2, a person...

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. - 1. Except as otherwise provided in subsection 2, each supplier...

NRS 365.327 - Collection of tax by unlicensed person: Submission of monthly statements; payment of tax. - Every person not licensed pursuant to this chapter who collects...

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. - 1. The excise taxes imposed by this chapter are due...

NRS 365.335 - Establishment of procedure requiring suppliers to submit tax returns electronically. - The Department may, by regulation, establish a procedure requiring suppliers...

NRS 365.340 - When tax becomes delinquent; deposit of proceeds from penalty. - 1. If the amount of any excise tax for any...

NRS 365.346 - Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number. - 1. A retailer of aviation fuel who receives or sells...

NRS 365.351 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax. - 1. A responsible person who willfully fails to collect or...

NRS 365.370 - Tax refunds: Persons entitled; payment by prescribed classes; minimum claims. - Any person who exports any motor vehicle fuel or fuel...

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. - 1. A claimant for refund must present to the Department...

NRS 365.390 - Payment of refund by Department. - Upon the presentation of the invoices, written statements, tax exemption...

NRS 365.400 - Payment of refund based on duplicate invoice. - In the event of the loss of an original invoice,...

NRS 365.410 - Examination of claimant’s books and records; effect of refusal to permit examination. - In order to establish the validity of any claim the...

NRS 365.420 - Time for application for refund. - 1. Applications for refund based upon exportation of motor vehicle...

NRS 365.430 - Sources and manner of payment of refunds. - 1. All claims for refunds under this chapter must be...

NRS 365.440 - Granting of credit in lieu of refund. - In lieu of the collection and refund of the tax...

NRS 365.445 - Refund to farmer or rancher on basis of bulk purchases; procedure; regulations. - 1. For the purposes of this section, "bulk purchases" means...

NRS 365.450 - Injunction or other process to prevent collection prohibited. - No injunction or writ of mandate or other legal or...

NRS 365.460 - Action to recover amount paid: Protest required; venue. - After payment of any excise tax under protest duly verified,...

NRS 365.470 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality. - 1. No action authorized by NRS 365.460 may be instituted...

NRS 365.480 - Judgment for plaintiff: Disposition of amount; interest. - 1. If judgment is rendered for the plaintiff, the amount...

NRS 365.490 - Judgment not to be rendered for plaintiff when action is by or in name of assignee. - A judgment shall not be rendered in favor of the...

NRS 365.500 - Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records. - 1. Every dealer, supplier, exporter and transporter shall cause to...

NRS 365.505 - Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter. - 1. Each supplier shall prepare and provide a record of...

NRS 365.510 - Records of retailers: Maintenance, contents and inspection. - 1. Every retailer shall maintain and keep within the State...

NRS 365.515 - Monthly statements by exporters. - Each exporter shall, not later than the last day of...

NRS 365.520 - Monthly reports of deliveries by transporters. - 1. Every transporter, except a dealer licensed under this chapter...

NRS 365.530 - Documentation required when transporting certain fuels; failure to produce documentation. - 1. Every person transporting on any highway in this State...

NRS 365.531 - Definitions. - As used in NRS 365.531 to 365.565, inclusive, unless the...

NRS 365.532 - "Construction, maintenance and repair" defined. - "Construction, maintenance and repair" includes, without limitation: 1. The acquisition,...

NRS 365.534 - "Right-of-way" defined. - "Right-of-way" means: 1. Any public road, highway, street or alley....

NRS 365.535 - Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes. - 1. It is declared to be the policy of the...

NRS 365.540 - General requirements for particular proceeds. - 1. The money collected, as prescribed by NRS 365.175 and...

NRS 365.545 - Proceeds of taxes on fuel for jet or turbine-powered aircraft. - 1. The proceeds of all taxes on fuel for jet...

NRS 365.550 - Proceeds of tax levied pursuant to NRS 365.180. - 1. Except as otherwise provided in subsection 2, the receipts...

NRS 365.560 - Proceeds of tax levied pursuant to NRS 365.190. - 1. The receipts of the tax levied pursuant to NRS...

NRS 365.562 - Proceeds of tax levied pursuant to NRS 365.192. - 1. The receipts of the tax as levied in NRS...

NRS 365.565 - Proceeds of tax derived from aviation fuel. - 1. The tax derived from aviation fuel must be distributed...

NRS 365.570 - Unlawful acts. - 1. It is unlawful for any person: (a) To refuse...

NRS 365.572 - False or fraudulent reports: Penalty. - Any person required to make, submit, sign or verify any...

NRS 365.575 - Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes. - An exporter shall not sell or distribute motor vehicle fuel...

NRS 365.580 - Penalty for other violations. - Any person violating any of the provisions of this chapter...

NRS 365.590 - Payment of cost of prosecution of violator. - The Department is authorized to have paid out of the...

NRS 365.593 - Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel. - 1. The Department may take disciplinary action in accordance with...

NRS 365.597 - Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law. - 1. If the Department determines through an audit that a...

NRS 365.600 - Imposition and deposit of administrative fines; injunctions and other remedies. - 1. Except as otherwise provided in NRS 365.593 and 365.597,...

NRS 365.605 - Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice. - 1. The Department may seal a fuel pump of a...

NRS 365.610 - Enforcement by sheriffs and other peace officers. - County sheriffs and all other peace officers and traffic officers...

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Nevada Revised Statutes Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft

Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft