Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.250 - Time to claim exemption on dealer’s export to another state.

Any claim for exemption from excise tax on account of motor vehicle fuel or fuel for jet or turbine-powered aircraft exported by a dealer to another state, other than stock transfers or deliveries in his or her own equipment, must be made by the dealer within 6 months after the date of the export unless the state or territory of destination would not be prejudiced with respect to its collection of taxes thereon should the claim not be made within that time.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1983, 1019)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

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

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.

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.

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 365.200 - 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.

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.

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.

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.

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.

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.

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.

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.

NRS 365.531 - Definitions.

NRS 365.532 - "Construction, maintenance and repair" defined.

NRS 365.534 - "Right-of-way" defined.

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.

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.