Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.715 - Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.


1. The Department may seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of a special fuel dealer or special fuel supplier, if the retailer, special fuel dealer or special fuel supplier:
(a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter;
(b) Operates without the license required by the provisions of this chapter; or
(c) Operates without the bond or cash deposit required by the provisions of this chapter.
2. A special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of the rack of a special fuel dealer or special fuel supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.
3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, special fuel dealer or special fuel supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.
(Added to NRS by 1989, 1417; A 1995, 2378; 1997, 3405; 2007, 1586)

Structure Nevada Revised Statutes

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.