Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel

NRS 366.120 - Employment of accountants, auditors and other assistants. - The Department may employ such accountants, auditors, investigators, assistants and...

NRS 366.130 - Money for administration of chapter; payment of administrative costs. - 1. Funds for the administration of the provisions of this...

NRS 366.150 - Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records. - 1. The Department or its authorized agents may: (a) Examine...

NRS 366.160 - Public and confidential records. - 1. All records of mileage operated, origin and destination points...

NRS 366.170 - Exchange of information with other states. - The Department may, upon request from officials to whom is...

NRS 366.175 - Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records. - 1. To the extent permitted by federal law, the Department...

NRS 366.180 - Unlawful disclosure of information; penalty. - 1. It shall be unlawful for the Department or any...

NRS 366.190 - Rate of tax. - 1. Except as otherwise provided in subsection 2, a tax...

NRS 366.195 - Additional excise tax levied on special fuel if federal tax reduced or discontinued. - 1. In addition to any other tax provided for in...

NRS 366.197 - Factor for conversion of volumetric measurement. - For the purpose of taxing the sale or use of:...

NRS 366.199 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions. - 1. Except as otherwise provided in subsection 2, a person...

NRS 366.200 - Exempt sales and uses. - 1. The sale or use of special fuel for any...

NRS 366.203 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel. - 1. Special fuel, other than compressed natural gas, liquefied petroleum...

NRS 366.206 - Special fuel dealer not to collect tax on certain exempt sales. - A special fuel dealer shall not collect the tax on...

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

NRS 366.210 - Tax in lieu of tax imposed by chapter 365 of NRS. - The tax imposed by this chapter shall be in lieu...

NRS 366.220 - Mandatory licensing requirements; application for license; regulations of Department. - 1. Except as otherwise provided in this chapter: (a) Before...

NRS 366.221 - Special fuel user: Exemptions from licensing. - 1. Except as otherwise provided in subsection 2, a special...

NRS 366.223 - Temporary permit for special fuel; regulations of Department. - 1. A special fuel user may, in lieu of causing...

NRS 366.235 - Form, conditions and amount of bond; deposit in lieu of bond. - 1. An applicant for or holder of a license as...

NRS 366.240 - Issuance or denial of license. - 1. Except as otherwise provided in subsection 2 and NRS...

NRS 366.245 - Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations. - 1. Upon the request of a special fuel user or...

NRS 366.250 - Hearing on denial of license. - Any applicant whose application for a special fuel supplier’s license,...

NRS 366.260 - Term and transferability of licenses; regulations for renewal of licenses. - 1. A license issued pursuant to this chapter: (a) Is...

NRS 366.265 - Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device. - 1. A special fuel user who is required to hold...

NRS 366.270 - Duties upon discontinuance, sale or transfer of business. - If any person ceases to be a special fuel supplier,...

NRS 366.350 - Suspension, revocation or cancellation of license. - 1. The Department may suspend, revoke or cancel the license...

NRS 366.370 - Due date of tax; when payment by mail is deemed received. - 1. Except as otherwise provided in this chapter, the excise...

NRS 366.375 - When tax becomes delinquent; deposit of proceeds from penalty. - 1. If the amount of any excise tax for any...

NRS 366.380 - Special fuel users: Quarterly returns and payments. - 1. On or before the last day of January, April,...

NRS 366.383 - Special fuel suppliers: Monthly returns and payments. - 1. Each special fuel supplier shall, not later than the...

NRS 366.386 - Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods. - 1. On or before the last day of the month...

NRS 366.387 - Special fuel exporters: Monthly statements. - Each special fuel exporter shall, not later than the last...

NRS 366.388 - Unlicensed persons who collect tax: Monthly returns and payments. - Every person not licensed pursuant to this chapter who collects...

NRS 366.390 - Retention of percentage of tax for certain costs. - 1. Except as otherwise provided in subsection 2, the Department...

NRS 366.395 - Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent. - 1. Any special fuel user who fails to file a...

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. - 1. The tax provided for by this chapter must be...

NRS 366.545 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee. - 1. The operator of a motor vehicle which comes within...

NRS 366.551 - 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 366.650 - Requirements for refund or credit; examination of records of claimant. - 1. If illegally or through error the Department collects or...

NRS 366.655 - Requirements for refund to bona fide farmer or rancher. - 1. Any person determined by the Department to be a...

NRS 366.660 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest. - 1. No injunction, writ of mandate or other legal or...

NRS 366.670 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality. - 1. No action authorized by subsection 2 of NRS 366.660...

NRS 366.680 - Judgment for plaintiff: Disposition of amount; interest. - 1. If judgment is rendered for the plaintiff, the amount...

NRS 366.685 - Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions. - 1. Every special fuel supplier, special fuel dealer, special fuel...

NRS 366.688 - Records of retailers: Maintenance, contents and inspection. - 1. Every retailer shall maintain and keep within the State...

NRS 366.692 - Records of shipments: Preparation, contents and use. - 1. Each special fuel supplier or special fuel manufacturer shall...

NRS 366.695 - Monthly reports of deliveries by special fuel transporters. - 1. Every special fuel transporter, except a wholesale distributor transporting...

NRS 366.697 - Monthly reports by special fuel manufacturers. - Each special fuel manufacturer shall, not later than the last...

NRS 366.700 - Deposit in Motor Vehicle Fund; limitation on use. - All money received by the Department pursuant to the provisions...

NRS 366.710 - False or fraudulent reports: Penalty. - Any person required to make, render, sign or verify any...

NRS 366.715 - Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice. - 1. The Department may seal a special fuel pump of...

NRS 366.717 - Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax. - A special fuel exporter shall not sell or distribute special...

NRS 366.720 - Unlawful acts; penalty. - 1. Any person who: (a) Fails or refuses to pay...

NRS 366.730 - Penalty for other violations. - Any violation of the provisions of this chapter, except as...

NRS 366.733 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation. - 1. A retailer or any other person who sells or...

NRS 366.735 - Disciplinary action for fraudulent use of special fuel. - 1. The Department may take disciplinary action in accordance with...

NRS 366.737 - Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend. - 1. If the Department determines through an audit that a...

NRS 366.740 - Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies. - 1. Except as otherwise provided in NRS 366.733, 366.735 and...

NRS 366.745 - Payment of cost of prosecution of violator. - The Department is authorized to have paid out of the...

NRS 366.750 - 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 366 - Tax on Special Fuel

Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel