Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.206 - Special fuel dealer not to collect tax on certain exempt sales.

Nevada Revised Statutes

Chapter 366 - Tax on Special Fuel

NRS 366.010 - Short title.

NRS 366.020 - Definitions.

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 366.055 - "Rack" 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 366.100 - "Use" 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 366.150 - Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.

NRS 366.160 - Public and confidential records.

NRS 366.170 - Exchange of information with other states.

NRS 366.175 - Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records.

NRS 366.180 - Unlawful disclosure of information; penalty.

NRS 366.190 - Rate of tax.

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 366.199 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.

NRS 366.200 - Exempt sales and uses.

NRS 366.203 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.

NRS 366.206 - Special fuel dealer not to collect tax on certain exempt sales.

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.

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 366.245 - 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.

NRS 366.250 - Hearing on denial of license.

NRS 366.260 - Term and transferability of licenses; regulations for renewal of licenses.

NRS 366.265 - Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device.

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 366.386 - Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.

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 366.395 - Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent.

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.

NRS 366.545 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.

NRS 366.551 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.

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 366.660 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.

NRS 366.670 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

NRS 366.680 - Judgment for plaintiff: Disposition of amount; interest.

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

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 366.717 - Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.

NRS 366.720 - Unlawful acts; penalty.

NRS 366.730 - Penalty for other violations.

NRS 366.733 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.

NRS 366.735 - Disciplinary action for fraudulent use of special fuel.

NRS 366.737 - Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.

NRS 366.740 - Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.

NRS 366.745 - Payment of cost of prosecution of violator.

NRS 366.750 - Enforcement by sheriffs and other peace officers.