1. A special fuel user who is required to hold a special fuel user’s license pursuant to the provisions of this chapter shall:
(a) If the special fuel user uses special fuel in a motor vehicle that is operated or intended to operate interstate:
(1) Obtain an identifying device issued pursuant to:
(I) An agreement with the Department entered into pursuant to NRS 366.245; or
(II) A cooperative agreement entered into pursuant to NRS 366.175; and
(2) Conspicuously display that identifying device on the exterior of the motor vehicle in such location as is required pursuant to the cooperative agreement.
(b) At any time the special fuel user is using special fuel in this State, ensure that his or her license, a reproduction of the license that is authorized by the Department or an electronic device that displays the license in an electronic format that is authorized by the Department is located in the motor vehicle.
2. The Department may establish by regulation a fee for the issuance of the identifying device described in subsection 1, in an amount not to exceed the estimated administrative costs of issuing the device. If the Department establishes the fee and issues such a device to a special fuel user or provides such a device to the special fuel user under the terms of an agreement entered into pursuant to NRS 366.245, it shall charge and collect the fee from the special fuel user.
3. If proof of licensure is provided by means of an electronic device:
(a) The person who presents the electronic device assumes all liability for any resulting damage to the electronic device; and
(b) The licensee may be held liable for other infractions indicated by the electronic image displaying evidence of licensure.
(Added to NRS by 1999, 1272; A 2013, 2567; 2019, 1574)
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.