Nevada Revised Statutes
Chapter 373 - County Taxes on Fuel

NRS 373.010 - Short title. - This chapter is known and may be cited as the...

NRS 373.020 - Definitions. - As used in this chapter, unless the context otherwise requires,...

NRS 373.0205 - "Acquisition" and "acquire" defined. - "Acquisition" or "acquire" means the opening, laying out, establishment, purchase,...

NRS 373.021 - "Board" defined. - "Board" means the board of county commissioners. (Added to NRS...

NRS 373.022 - "City" defined. - "City" means an incorporated city. (Added to NRS by 1997,...

NRS 373.023 - "Commission" defined. - "Commission" means a regional transportation commission created pursuant to NRS...

NRS 373.024 - "Cost of the project" defined. - "Cost of the project," or any phrase of similar import,...

NRS 373.0245 - "Department" defined. - "Department" means the Department of Motor Vehicles. (Added to NRS...

NRS 373.0246 - "Diesel fuel" defined. - "Diesel fuel" means any petroleum-based fuel meeting the ASTM D975...

NRS 373.0249 - "Highway truck parking" defined. - "Highway truck parking" means a parking area with easy access...

NRS 373.027 - "Improvement" and "improve" defined. - "Improvement" or "improve" means the extension, widening, lengthening, betterment, alteration,...

NRS 373.028 - "Project" defined. - "Project" means: 1. In a county whose population is 100,000...

NRS 373.029 - "Town" defined. - "Town" means an unincorporated town. (Added to NRS by 1997,...

NRS 373.030 - Imposition of tax in certain counties. - 1. In any county for all or part of which...

NRS 373.060 - Effective date of tax imposed pursuant to NRS 373.030. - Any ordinance enacted pursuant to NRS 373.030 must provide that...

NRS 373.062 - Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption. - 1. In a county whose population is less than 100,000...

NRS 373.065 - Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds. - 1. Except as otherwise provided in this section and NRS...

NRS 373.066 - Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates. - 1. Except as otherwise provided in this section, in a...

NRS 373.0663 - Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by voters; effective dates. - 1. Except as otherwise provided in this section, in a...

NRS 373.067 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review. - 1. Any ordinance that imposes a tax pursuant to: (a)...

NRS 373.0675 - Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected. - Notwithstanding any other provision of law, money collected from the...

NRS 373.068 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes. - 1. Any tax imposed pursuant to the provisions of: (a)...

NRS 373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. - 1. Any fuel tax ordinance enacted under this chapter must...

NRS 373.075 - Mandatory provision of amendatory ordinance. - Any ordinance amending a fuel tax ordinance enacted pursuant to...

NRS 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs. - Except as otherwise provided in NRS 373.083, all fuel taxes...

NRS 373.083 - Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request; use of proceeds of certain taxes retained by Department for highway truck... - 1. A person who uses special fuel in a motor...

NRS 373.087 - Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion. - 1. The Local Fuel Tax Fund is hereby created as...

NRS 373.090 - Place of sale of fuel. - For the purpose of each tax imposed by an ordinance...

NRS 373.100 - Redistribution of taxes, penalties and interest by Department. - The Department may redistribute any tax, penalty and interest distributed...

NRS 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund. - All the net proceeds of any county fuel tax: 1....

NRS 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas. - 1. Except to the extent pledged before July 1, 1985,...

NRS 373.120 - Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. - 1. No county fuel tax ordinance may be repealed or...

NRS 373.131 - Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities. - 1. Money for the payment of the cost of a...

NRS 373.140 - Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project. - 1. After the enactment of ordinances as authorized in NRS...

NRS 373.150 - Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects. - 1. Any city or town whose territory is not included...

NRS 373.160 - Pledges and liens to secure payment of revenue bonds or other securities. - 1. The ordinance or ordinances, or the resolution or resolutions,...

NRS 373.190 - Sale of revenue bonds. - The board, or a commission authorized to issue bonds or...

NRS 373.200 - Construction. - This chapter, without reference to other statutes except as herein...