1. On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.
2. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.
[Part 8:364:1953] + [10:364:1953]—(NRS A 1957, 578; 1959, 90; 1969, 579; 1973, 702; 1975, 212; 1977, 380; 1987, 491; 1997, 3401; 2007, 1583)
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.