1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:
(a) Diesel;
(b) Biodiesel;
(c) Biodiesel blend;
(d) Biomass-based diesel;
(e) Biomass-based diesel blend; and
(f) Liquefied natural gas.
2. A tax is hereby imposed:
(a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;
(b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and
(c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.
[Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)
Structure Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.022 - "Biodiesel" defined.
NRS 366.023 - "Biodiesel blend" defined.
NRS 366.0235 - "Biomass-based diesel" defined.
NRS 366.024 - "Biomass-based diesel blend" defined.
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 366.057 - Retail station" defined.
NRS 366.058 - Retailer" defined.
NRS 366.060 - "Special fuel" defined.
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 366.110 - 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 366.160 - Public and confidential records.
NRS 366.170 - Exchange of information with other states.
NRS 366.180 - Unlawful disclosure of information; penalty.
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.
NRS 366.200 - Exempt sales and uses.
NRS 366.206 - Special fuel dealer not to collect tax on certain exempt sales.
NRS 366.210 - Tax in lieu of tax imposed by chapter 365 of NRS.
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 366.270 - Duties upon discontinuance, sale or transfer of business.
NRS 366.350 - Suspension, revocation or cancellation of license.
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 366.387 - 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 366.650 - Requirements for refund or credit; examination of records of claimant.
NRS 366.655 - Requirements for refund to bona fide farmer or rancher.
NRS 366.680 - Judgment for plaintiff: Disposition of amount; interest.
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.
NRS 366.700 - Deposit in Motor Vehicle Fund; limitation on use.
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 366.720 - Unlawful acts; penalty.
NRS 366.730 - Penalty for other violations.
NRS 366.735 - Disciplinary action for fraudulent use of special fuel.
NRS 366.745 - Payment of cost of prosecution of violator.
NRS 366.750 - Enforcement by sheriffs and other peace officers.