Nevada Revised Statutes
Chapter 373 - County Taxes on Fuel
NRS 373.0246 - "Diesel fuel" defined.

"Diesel fuel" means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022, biodiesel blend, as defined in NRS 366.023, biomass-based diesel, as defined in NRS 366.0235, biomass-based diesel blend, as defined in NRS 366.024, and kerosene blended with diesel.
(Added to NRS by 2019, 1262)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 373 - County Taxes on Fuel

NRS 373.010 - Short title.

NRS 373.020 - Definitions.

NRS 373.0205 - "Acquisition" and "acquire" defined.

NRS 373.021 - "Board" defined.

NRS 373.022 - "City" defined.

NRS 373.023 - "Commission" defined.

NRS 373.024 - "Cost of the project" defined.

NRS 373.0245 - "Department" defined.

NRS 373.0246 - "Diesel fuel" defined.

NRS 373.0249 - "Highway truck parking" defined.

NRS 373.027 - "Improvement" and "improve" defined.

NRS 373.028 - "Project" defined.

NRS 373.029 - "Town" defined.

NRS 373.030 - Imposition of tax in certain counties.

NRS 373.060 - Effective date of tax imposed pursuant to NRS 373.030.

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.

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.

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.

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.

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.

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.

NRS 373.068 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes.

NRS 373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.

NRS 373.075 - Mandatory provision of amendatory ordinance.

NRS 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs.

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...

NRS 373.087 - Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion.

NRS 373.090 - Place of sale of fuel.

NRS 373.100 - Redistribution of taxes, penalties and interest by Department.

NRS 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund.

NRS 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas.

NRS 373.120 - Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State.

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.

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.

NRS 373.150 - Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.

NRS 373.160 - Pledges and liens to secure payment of revenue bonds or other securities.

NRS 373.190 - Sale of revenue bonds.

NRS 373.200 - Construction.