Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.322 - Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception.

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.