1. Except as otherwise provided in this chapter:
(a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, a person must apply to the Department, on forms to be prescribed by the Department, for a license authorizing the applicant to engage in business as a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel manufacturer or to operate as a special fuel user.
(b) It is unlawful for any person to be:
(1) A special fuel dealer without holding a license as a special fuel dealer pursuant to this chapter.
(2) A special fuel supplier without holding a license as a special fuel supplier pursuant to this chapter.
(3) A special fuel exporter without holding a license as a special fuel exporter pursuant to this chapter.
(4) A special fuel transporter without holding a license as a special fuel transporter pursuant to this chapter.
(5) A special fuel user without holding a license as a special fuel user pursuant to this chapter.
(6) A special fuel manufacturer without holding a license as a special fuel manufacturer pursuant to this chapter.
2. The Department may adopt regulations relating to the issuance of any license pursuant to this chapter and the collection of fees therefor.
[Part 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1971, 636; 1973, 695; 1981, 1056; 1985, 2129; 1987, 489; 1995, 2372; 1997, 3398; 2003, 2914; 2005, 1153; 2007, 1580; 2009, 2634)
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.