2014 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.692 - Records of shipments: Preparation, contents and use.
1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the:
(a) Place where the special fuel was purchased;
(b) Place to which the purchaser declares the special fuel will be transported;
(c) Number of gallons of special fuel transported;
(d) Color and concentration of the dye added to the special fuel, if any; and
(e) Name and address of the purchaser of the special fuel.
2. Each person who transports special fuel in this State shall:
(a) Keep the record of shipment required by subsection 1 in the vehicle in which the special fuel is transported until the special fuel is delivered to the purchaser; and
(b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
(Added to NRS by 1995, 2369; A 2009, 2640) (Substituted in revision for NRS 366.690)
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