2005 Nevada Revised Statutes - Chapter 365 — Taxes on Certain Fuels for Motor Vehicles and Aircraft

CHAPTER 365 - TAXES ON CERTAIN FUELS FORMOTOR VEHICLES AND AIRCRAFT

GENERAL PROVISIONS

NRS 365.010 Definitions.

NRS 365.015 Aviationfuel defined.

NRS 365.020 Dealerdefined.

NRS 365.026 Departmentdefined.

NRS 365.031 Exporterdefined.

NRS 365.035 Fuelfor jet or turbine-powered aircraft defined.

NRS 365.038 Governmentalentity defined.

NRS 365.040 Highwaydefined.

NRS 365.050 Motorvehicle defined.

NRS 365.060 Motorvehicle fuel defined.

NRS 365.070 Persondefined.

NRS 365.072 Petroleum-ethanolmixture defined.

NRS 365.076 Rackdefined.

NRS 365.080 Retailerdefined.

NRS 365.084 Supplierdefined.

NRS 365.088 Terminaldefined.

NRS 365.092 Transporterdefined.

NRS 365.095 Fueldeemed distributed.

ADMINISTRATION

NRS 365.100 Administrationand enforcement by Department of Motor Vehicles.

NRS 365.110 Rulesand regulations of Department.

NRS 365.115 Standardsfor determining whether alcohol is used as fuel or liquor.

NRS 365.120 Appointmentof assistants or agents.

NRS 365.130 Examinations,audits and inquiries.

NRS 365.135 Extensionsof time for making reports or returns; time when report, return, remittance orclaim mailed to Department is deemed filed or received.

NRS 365.140 Exchangeof information with other states.

NRS 365.150 Moneyto augment administration of chapter.

IMPOSITION OF TAX

NRS 365.170 Ratesof taxes on aviation fuel and fuel for jet or turbine-powered aircraft; dutiesof dealers.

NRS 365.175 Rateof tax on certain motor vehicle fuel; duties of suppliers.

NRS 365.180 Additionalexcise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; dutiesof suppliers and Department.

NRS 365.185 Additionalexcise tax levied on motor vehicle fuel if federal tax reduced or discontinued;duties of suppliers and Department.

NRS 365.190 Additionalexcise tax of 1.75 cents per gallon levied on certain motor vehicle fuel;duties of suppliers, purchasers and Department.

NRS 365.192 Additionalexcise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties ofsuppliers, purchasers and Department.

NRS 365.196 Allocation,apportionment and use of proceeds of tax levied under NRS 365.192.

NRS 365.200 Impositionof excise tax on certain other fuels for motor vehicles; certain fuels importedin fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexemptuse; limitation on payments of tax for same fuel.

NRS 365.203 Optionalimposition of additional tax on fuel for jet or turbine-powered aircraft andaviation fuel.

NRS 365.210 Limitationson levy of excise, privilege or occupational tax by political subdivision ormunicipal corporation.

EXEMPTIONS

NRS 365.220 Exempttransactions and sales.

NRS 365.230 Exemptsales of fuel in individual quantities of 500 gallons or less for export;duties of dealer or supplier and purchaser.

NRS 365.240 Reportsof exempt exports and sales; marking of invoices for exempt sales.

NRS 365.250 Timeto claim exemption on dealers export to another state.

NRS 365.260 Whenmotor vehicle fuel not deemed to be exported.

LICENSES AND BONDS

NRS 365.270 Actingas dealer, supplier, exporter or transporter without license unlawful.

NRS 365.280 Applicationfor license.

NRS 365.290 Form,conditions and amount of bond; deposit in lieu of bond.

NRS 365.300 Issuanceor denial of license.

NRS 365.302 Hearingon denial of license.

NRS 365.304 Validityand transferability of license.

NRS 365.306 Dutiesupon discontinuance, sale or transfer of business.

NRS 365.310 Suspension,cancellation or revocation of license.

COLLECTION AND PAYMENT

NRS 365.322 Importation,sale, distribution, use and storage of certain motor vehicle fuel prohibitedwithout payment of taxes; exception.

NRS 365.324 Collectionof taxes on certain motor vehicle fuel by supplier; exceptions; records ofsales to other suppliers.

NRS 365.326 Calculationof amount due from supplier: Deduction of amount due from purchaser who isauthorized to defer payment.

NRS 365.328 Deferralof payment by purchaser of certain motor vehicle fuel: Permit; bond; time andmethod of payment; failure to pay; regulations.

NRS 365.330 Monthlypayment of taxes; retention of percentage of tax for certain costs; maintenanceof separate account.

NRS 365.335 Establishmentof procedure requiring suppliers to submit tax returns electronically.

NRS 365.340 Whentax becomes delinquent; extension of time for payment; deposit of proceeds frompenalty.

NRS 365.346 Liabilityof retailer of aviation fuel when taxes not paid; verification by retailer ofidentification number.

NRS 365.351 Liabilityof responsible person for willful failure to collect or pay tax or willfulattempt to evade payment of tax.

OVERPAYMENTS AND REFUNDS

NRS 365.370 Taxrefunds: Persons entitled; payment by prescribed classes; minimum claims.

NRS 365.380 Presentationof claim for refund; maintenance of certain records; limitation on refund oftax on motor vehicle fuel for off-highway use; Department may require claimantto become dealer.

NRS 365.390 Paymentof refund by Department.

NRS 365.400 Paymentof refund based on duplicate invoice.

NRS 365.410 Examinationof claimants books and records; effect of refusal to permit examination.

NRS 365.420 Timefor application for refund.

NRS 365.430 Sourcesand manner of payment of refunds.

NRS 365.440 Grantingof credit in lieu of refund.

NRS 365.445 Refundto farmer or rancher on basis of bulk purchases; procedure; regulations.

NRS 365.450 Injunctionor other process to prevent collection prohibited.

NRS 365.460 Actionto recover amount paid: Protest required; venue.

NRS 365.470 Actionto recover amount paid: Time to sue; waiver of right; consideration of groundsof illegality.

NRS 365.480 Judgmentfor plaintiff: Disposition of amount; interest.

NRS 365.490 Judgmentnot to be rendered for plaintiff when action is by or in name of assignee.

RECORDS AND REPORTS

NRS 365.500 Recordsof dealers, suppliers, exporters and transporters: Maintenance, contents andinspection; fee for examination outside State.

NRS 365.505 Recordsof shipments of certain motor vehicle fuel: Preparation by supplier andprovision to certain purchasers; use by transporter.

NRS 365.510 Recordsof retailers: Maintenance, contents and inspection.

NRS 365.515 Monthlystatements by exporters.

NRS 365.520 Monthlyreports of deliveries by transporters.

NRS 365.530 Documentationrequired when transporting certain fuels; failure to produce documentation.

DISTRIBUTION AND USE OF PROCEEDS

NRS 365.535 Proceedsof tax on motor vehicle fuel paid on fuel used in watercraft for recreationalpurposes.

NRS 365.540 Generalrequirements for particular proceeds.

NRS 365.545 Proceedsof taxes on fuel for jet or turbine-powered aircraft.

NRS 365.550 Proceedsof tax levied pursuant to NRS 365.180.

NRS 365.560 Proceedsof tax levied pursuant to NRS 365.190.

NRS 365.565 Proceedsof tax derived from aviation fuel.

PENALTIES AND ENFORCEMENT

NRS 365.570 Unlawfulacts.

NRS 365.575 Saleor distribution of certain motor vehicle fuel in this State by exporter:Prohibition; penalty; payment of taxes.

NRS 365.580 Penaltyfor other violations.

NRS 365.590 Paymentof cost of prosecution of violator.

NRS 365.600 Administrativefines; injunctions and other remedies.

NRS 365.610 Enforcementby sheriffs and other peace officers.

_________

GENERAL PROVISIONS

NRS 365.010 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS365.015 to 365.092, inclusive, havethe meanings ascribed to them in those sections.

[Part 1:74:1935; A 1955, 170](NRS A 1999, 1007; 2003, 2904, 3203)

NRS 365.015 Aviationfuel defined. Aviation fuel means motorvehicle fuel specially refined for use in the propulsion of aircraft, but doesnot include fuel for jet or turbine-powered aircraft.

(Added to NRS by 1983, 1015)

NRS 365.020 Dealerdefined.

1. Dealer means every person who:

(a) Refines, manufactures, compounds or otherwiseproduces aviation fuel or fuel for jet or turbine-powered aircraft and sells ordistributes the same in this State.

(b) Imports aviation fuel or fuel for jet orturbine-powered aircraft into this State and sells or distributes it therein,whether in the original package or container in which it is imported orotherwise, or who uses the aviation fuel or fuel for jet or turbine-poweredaircraft in this State after having imported the fuel.

(c) Having acquired aviation fuel or fuel for jet orturbine-powered aircraft in this State in the original package or container,distributes or sells it in the original package or container or otherwise, orin any manner uses the fuel.

(d) Otherwise acquires in this State for sale, use ordistribution in this State aviation fuel or fuel for jet or turbine-poweredaircraft with respect to which there has been no prior taxable sale, use ordistribution.

2. Dealer does not include any person who importsinto this State aviation fuel, fuel for jet or turbine-powered aircraft inquantities of 500 gallons or less purchased from another dealer who is licensedunder this chapter and who assumes liability for the collection and remittanceof the applicable excise tax to this State.

[Part 1:74:1935; A 1955, 170](NRS A 1983, 1015;1989, 1526; 1999, 1007)

NRS 365.026 Departmentdefined. Department means the Department of Motor Vehicles.

(Added to NRS by 1999, 1003; A 2001, 2641)

NRS 365.031 Exporterdefined. Exporter means a person, other than a supplier, who receivesmotor vehicle fuel, other than aviation fuel, in this State and sells ordistributes that fuel outside this State.

(Added to NRS by 1999, 1003)

NRS 365.035 Fuelfor jet or turbine-powered aircraft defined. Fuelfor jet or turbine-powered aircraft means any inflammable liquid other thanaviation fuel used for the propulsion of aircraft having jet or turbine typeengines.

(Added to NRS by 1983, 1015)

NRS 365.038 Governmentalentity defined. Governmental entity includes,without limitation, an airport authority created by special legislative act.

(Added to NRS by 2003, 3203)

NRS 365.040 Highwaydefined. Highway means every way or place ofwhatever nature open to the use of the public for purposes of surface traffic,including highways under construction.

[Part 1:74:1935; A 1955, 170]

NRS 365.050 Motorvehicle defined. Motor vehicle means and includesevery self-propelled motor vehicle, including tractors, operated on a surfacehighway.

[Part 1:74:1935; A 1955, 170]

NRS 365.060 Motorvehicle fuel defined. Motor vehicle fuelmeans gasoline, natural gasoline, casing-head gasoline or any other inflammableor combustible liquid, regardless of the name by which the liquid is known orsold, the chief use of which in this State is for the propulsion of motorvehicles, motorboats or aircraft other than jet or turbine-powered aircraft.The term does not include kerosene, gas oil, fuel oil, fuel for jet orturbine-powered aircraft, diesel fuel, liquefied petroleum gas and an emulsionof water-phased hydrocarbon fuel, as that term is defined in NRS 366.026.

[Part 1:74:1935; A 1955, 170](NRS A 1963, 209; 1983,1016; 1997, 1310)

NRS 365.070 Persondefined. Person includes a municipalcorporation, quasi-municipal corporation, political subdivision andgovernmental agency.

[Part 1:74:1935; A 1955, 170](NRS A 1965, 1170;1985, 515)

NRS 365.072 Petroleum-ethanolmixture defined. Petroleum-ethanol mixturemeans a fuel containing a minimum of 10 percent by volume of ethyl alcoholderived from agricultural products.

(Added to NRS by 1981, 1711)

NRS 365.076 Rackdefined. Rack means a deck, platform or openbay which consists of a series of metered pipes and hoses for delivering motorvehicle fuel from a refinery or terminal into a motor vehicle, rail car orvessel.

(Added to NRS by 1999, 1003)

NRS 365.080 Retailerdefined. Retailer means:

1. Any person, other than a dealer, who is engaged inthe business of selling motor vehicle fuel or fuel for jet or turbine-poweredaircraft; or

2. Any person in the business of handling motorvehicle fuel, other than aviation fuel, who delivers or authorizes the deliveryof fuel into the fuel supply tank or tanks of a motor vehicle that is not ownedor controlled by him.

[Part 1:74:1935; A 1955, 170](NRS A 1983, 1016; 1999, 1007)

NRS 365.084 Supplierdefined. Supplier means a person who:

1. Imports or acquires immediately upon importationinto this State motor vehicle fuel, except aviation fuel, from within orwithout a state, territory or possession of the United States or the Districtof Columbia into a terminal located in this State;

2. Otherwise acquires for distribution in this Statemotor vehicle fuel, except aviation fuel, with respect to which there has beenno previous taxable sale or use; or

3. Produces, manufactures or refines motor vehiclefuel, except aviation fuel, in this State.

(Added to NRS by 1999, 1003)

NRS 365.088 Terminaldefined. Terminal means a facility for the storageof motor vehicle fuel which is supplied by a motor vehicle, pipeline or vesseland from which motor vehicle fuel is removed for distribution at a rack.

(Added to NRS by 1999, 1003)

NRS 365.092 Transporterdefined. Transporter means a person, excepta supplier or an exporter licensed pursuant to this chapter, who transportsmotor vehicle fuel or fuel for jet or turbine-powered aircraft in interstatecommerce to or from any point within this State, or solely within this State.

(Added to NRS by 2003, 2904)

NRS 365.095 Fueldeemed distributed. All motor vehicle fuel andfuel for jet or turbine-powered aircraft which is sold, donated, consigned forsale, bartered, used or in any way voluntarily disposed of so as to terminatethe ownership and possession thereof by the dealer or any other person whoimports such fuel owned by him shall be deemed to be distributed under thischapter.

[Part 1:74:1935; A 1955, 170](NRS A 1983,1016)(Substituted in revision for NRS 365.085)

ADMINISTRATION

NRS 365.100 Administrationand enforcement by Department of Motor Vehicles. Exceptas otherwise provided, the Department is charged with the administration andenforcement of this chapter.

[Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1975,1690)

NRS 365.110 Rulesand regulations of Department. The Departmentshall have power to make all necessary rules and regulations and prescribe allnecessary forms or other requirements for the purpose of making theadministration of this chapter effective.

[Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1975,1690)

NRS 365.115 Standardsfor determining whether alcohol is used as fuel or liquor. The requirements of this State for determining whetheralcohol is produced for use in or as a motor vehicle fuel or for use in or as aliquor are the same as the requirements of the Bureau of Alcohol, Tobacco andFirearms of the United States Department of the Treasury.

(Added to NRS by 1981, 116)

NRS 365.120 Appointmentof assistants or agents. The Department mayappoint auditors, accountants, inspectors, clerks and such other assistants oragents as it may deem necessary to enforce its powers and perform its dutiesunder this chapter.

[Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1969,256; 1975, 1690; 1985, 416)

NRS 365.130 Examinations,audits and inquiries.

1. The Department or its authorized agents may makeany audit, examination or inquiry of and concerning the records, stocks,facilities, equipment and transactions of dealers, suppliers, retailers,exporters and transporters of petroleum products, and such other investigationsas it deems necessary to carry out the provisions of this chapter.

2. If any investigation discloses that any report orany payment has been incorrect, the Department may make such changes insubsequent reports and payments as may be necessary to correct the error sodisclosed.

[Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1975,1690; 1999, 1007;2003, 2904)

NRS 365.135 Extensionsof time for making reports or returns; time when report, return, remittance orclaim mailed to Department is deemed filed or received.

1. The Department may, for good cause, extend for notmore than 30 days the period for making any report or return required pursuantto this chapter. The extension may be granted at any time if:

(a) A request for an extension has been filed with theDepartment within or before the period for which the extension may be granted;and

(b) A remittance of the estimated tax is made when theremittance is due.

2. Any report, return, remittance to cover a paymentor claim for credit or refund required by this chapter which is transmittedthrough the United States mail shall be deemed filed or received by theDepartment on the date indicated on the post office cancellation mark stampedupon the envelope containing it, or on the date it was mailed if proofsatisfactory to the Department establishes that the document or remittance wastimely deposited in the United States mail and properly addressed to theDepartment.

(Added to NRS by 1999, 1006)

NRS 365.140 Exchangeof information with other states. TheDepartment shall, upon a request from the officials to whom is entrusted theenforcement of the motor vehicle fuel tax laws of any other state, if the otherstate furnishes like information to this State, forward any information whichit may have in its possession relative to the manufacture, receipt, sale, use,transportation or shipment by any person of motor vehicle fuel or fuel for jetor turbine-powered aircraft.

[Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1975,1691; 1983, 1016)

NRS 365.150 Moneyto augment administration of chapter. Money toaugment the administration of the provisions of this chapter must be providedby direct legislative appropriation to the Department from the State HighwayFund.

[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A1953, 326; 1955, 170] + [Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1969,558; 1975, 1691; 1981, 257)

IMPOSITION OF TAX

NRS 365.170 Ratesof taxes on aviation fuel and fuel for jet or turbine-powered aircraft; dutiesof dealers. Except as otherwise provided in NRS 365.135, every dealer shall, not laterthan the last day of each calendar month:

1. Render to the Department a statement of allaviation fuel and fuel for jet or turbine-powered aircraft sold, distributed orused by him in this State, as well as all such fuel sold, distributed or usedin this State by a purchaser thereof upon which sale, distribution or use thedealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendarmonth; and

2. Pay an excise tax on:

(a) All fuel for jet or turbine-powered aircraft in theamount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

(b) Aviation fuel in the amount of 2 cents per gallon,plus any applicable amount imposed pursuant to NRS 365.203,

so sold,distributed or used, in the manner and within the time prescribed in this chapter.

[Part 2:74:1935; A 1955, 170](NRS A 1965, 1170;1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991,37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203)

NRS 365.175 Rateof tax on certain motor vehicle fuel; duties of suppliers. Except as otherwise provided in NRS 365.135, every supplier shall, notlater than the last day of each calendar month:

1. Submit to the Department a statement of all motorvehicle fuel, except aviation fuel, sold, distributed or used by him in thisState; and

2. Pay an excise tax on all motor vehicle fuel, exceptaviation fuel, in the amount of 17.65 cents per gallon sold, distributed orused in the manner prescribed in this chapter.

(Added to NRS by 1999, 1004; A 2003, 2905)

NRS 365.180 Additionalexcise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; dutiesof suppliers and Department.

1. In addition to any other tax provided for in thischapter, there is hereby levied an excise tax of 3.6 cents per gallon on allmotor vehicle fuel, except aviation fuel.

2. This tax must be accounted for by each supplier andbe collected in the manner provided in this chapter. The tax must be paid tothe Department and delivered by the Department to the State Treasurer.

[Part 2.1:74:1935; added 1947, 850; A 1949, 647;1953, 368; 1955, 170](NRS A 1975, 1692; 1981, 1712, 1713; 1987, 1796; 1995,1795; 1999, 1008)

NRS 365.185 Additionalexcise tax levied on motor vehicle fuel if federal tax reduced or discontinued;duties of suppliers and Department.

1. In addition to any other tax provided for in thischapter, there is hereby levied an excise tax on motor vehicle fuel.

2. This tax must be imposed and will increase if thetax collected by the Federal Government pursuant to the provisions of 26 U.S.C. 4081 or any other tax collected by the Federal Government relating to motorvehicle fuel is reduced or discontinued in whole or in part. The amount of thetax so imposed by this State must be equal to the amount by which the federaltax is reduced.

3. This tax must be accounted for by each supplier andcollected in the manner provided in this chapter. The tax must be paid to theDepartment and delivered by the Department to the State Treasurer.

(Added to NRS by 1973, 584; A 1975, 1692; 1997, 2965;1999, 1009)

NRS 365.190 Additionalexcise tax of 1.75 cents per gallon levied on certain motor vehicle fuel;duties of suppliers, purchasers and Department.

1. In addition to any other tax provided for in thischapter, there is hereby levied an excise tax of 1.75 cents per gallon on allmotor vehicle fuel, except aviation fuel.

2. The tax imposed pursuant to this section must becollected by the supplier in the manner provided in this chapter. Upon thecollection of the tax by the supplier, the purchaser of the fuel shall provideto the supplier a statement that sets forth the number of gallons of fuel thatwill be sold to retailers in each county in this State. The tax must be paid tothe Department and delivered by the Department to the State Treasurer. When thetax is paid to the Department, the supplier shall provide to the Department acopy of the statement provided to the supplier by the purchaser pursuant tothis subsection.

[Part 2.1:74:1935; added 1947, 850; A 1949, 647;1953, 368; 1955, 170](NRS A 1975, 1692; 1981, 1713; 1995, 1795; 1999, 1009; 2003, 945)

NRS 365.192 Additionalexcise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties ofsuppliers, purchasers and Department.

1. In addition to any other tax provided for in thischapter, there is hereby levied an excise tax of 1 cent per gallon on motorvehicle fuel, except aviation fuel.

2. The tax imposed pursuant to this section must becollected by the supplier in the manner provided in this chapter. Upon thecollection of the tax by the supplier, the purchaser of the fuel shall provideto the supplier a statement that sets forth the number of gallons of fuel thatwill be sold to retailers in each county in this State. The tax must be paid tothe Department and delivered by the Department to the State Treasurer. When thetax is paid to the Department, the supplier shall provide to the Department acopy of the statement provided to the supplier by the purchaser pursuant tothis subsection.

(Added to NRS by 1983, 1579; A 1985, 843; 1989, 1102;1991, 1900; 1995, 1795; 1999, 1009)

NRS 365.196 Allocation,apportionment and use of proceeds of tax levied under NRS 365.192.

1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly bythe Department to the counties in proportion to the number of gallons of fuelthat are sold to the retailers in each county pursuant to the informationcontained in the statements provided to the Department pursuant to NRS 365.192.

2. The Department must apportion the receipts of thattax among the county, for unincorporated areas of the county, and eachincorporated city in the county. The county and each city are respectivelyentitled to receive each month that proportion of those receipts which itstotal population bears to the total population of the county.

3. The money apportioned to the county or a city mustbe used by it solely to repair or restore existing paved roads, streets andalleys, other than those maintained by the Federal Government and this State,by resurfacing, overlaying, resealing or other such customary methods.

(Added to NRS by 1983, 1580; A 1985, 844; 1991, 1901;1999, 1010; 2003, 1803)

NRS 365.200 Impositionof excise tax on certain other fuels for motor vehicles; certain fuels importedin fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexemptuse; limitation on payments of tax for same fuel.

1. In addition to any other taxes provided for by thischapter, every person who uses any inflammable or combustible liquid or othermaterial other than motor vehicle fuel to operate a motor vehicle on thehighways of this State, except special fuel as defined in NRS 366.060, shall pay an excise tax asprovided by NRS 365.175, 365.180 and 365.190 for each gallon thereof so used,and shall render monthly statements and make monthly payments at the times andin the manner prescribed for a supplier in this chapter.

2. Any owner or operator of a motor vehicle whoimports motor vehicle fuel or other fuel or material, except special fuel asdefined in NRS 366.060, into this State,from another state or from federal proprietary lands or reservations, in thefuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallonsshall, upon demand of the Department or its authorized agent, pay to theDepartment on such excess motor vehicle fuel the excise tax required to be paidby a supplier.

3. Any person who resells any motor vehicle fuelexempt from taxation pursuant to NRS 365.220to 365.260, inclusive, for use that isnot exempt pursuant to those provisions shall collect the excise tax requiredto be paid on the motor vehicle fuel and remit it to the Department.

4. The provisions of this chapter do not require morethan one payment of any excise tax upon or in respect to the same fuel.

[2.2:74:1935; added 1955, 170](NRS A 1965, 1171;1975, 1692; 1999,1010)

NRS 365.203 Optionalimposition of additional tax on fuel for jet or turbine-powered aircraft andaviation fuel.

1. The governing body of a city may by ordinance, butnot as in a case of emergency, impose a tax of not more than:

(a) Four cents per gallon on fuel for jet or turbine-poweredaircraft; and

(b) Eight cents per gallon on aviation fuel,

sold,distributed or used at an airport which is owned or operated by the city in acounty whose population is less than 100,000.

2. A board of county commissioners may by ordinance,but not as in a case of emergency, impose a tax of not more than:

(a) Four cents per gallon on fuel for jet orturbine-powered aircraft; and

(b) Eight cents per gallon on aviation fuel,

sold,distributed or used in the county, except at an airport where a tax is imposedpursuant to subsection 1.

3. A tax imposed pursuant to this section must beimposed on all taxpayers at the same rate. The city or county shall not allowany discounts, exemptions or other variance of the rate of the tax for anytaxpayer except for the State or a political subdivision of the State.

4. Collection of the tax imposed pursuant to thissection must not commence earlier than the first day of the second calendarmonth after adoption of the ordinance imposing the tax.

(Added to NRS by 1991, 36; A 1993, 1069, 2785, 2824;1997, 354; 1999, 1668;2003, 3203)

NRS 365.210 Limitationson levy of excise, privilege or occupational tax by political subdivision ormunicipal corporation.

1. No county, city or other political subdivision ormunicipal corporation may levy or collect any excise, privilege or occupationtax upon or measured by the receipt, storage, sale, distribution,transportation or use of motor vehicle fuel, fuel for jet or turbine-poweredaircraft or any other inflammable or combustible liquids except:

(a) The county motor vehicle fuel tax authorized by chapter 373 of NRS.

(b) A tax on fuel for jet or turbine-powered aircraftauthorized by NRS 365.203.

(c) A tax on aviation fuel authorized by NRS 365.203.

(d) Any motor vehicle fuel taxation in effect onJanuary 1, 1935, in any city or town.

(e) A tax or fee imposed upon a business by a county orcity that is authorized by law, except as otherwise provided in subsection 2 orpursuant to subsection 1 of NRS 364.210.

2. After March 25, 1991, no county, city or otherpolitical subdivision or municipal corporation responsible for the operation ofan airport may impose a new tax or fee upon the sale or distribution of fuelfor jet or turbine-powered aircraft except:

(a) A tax on fuel for jet or turbine-powered aircraftauthorized by NRS 365.203.

(b) Any fuel flowage fee imposed upon aircraft ororganizations servicing aircraft in lieu of rent for use of the terminal,landing fees or other airport charges.

[13:74:1935; 1931 NCL 6570.13](NRS A 1965, 1270;1967, 175; 1969, 570; 1983, 1017; 1991, 38; 1997, 355, 2602, 2603; 1999, 1314)

EXEMPTIONS

NRS 365.220 Exempttransactions and sales. The provisions of thischapter requiring the payment of excise taxes do not apply to:

1. Motor vehicle fuel if it remains in interstate orforeign commerce.

2. Motor vehicle fuel, except aviation fuel, exportedfrom this State by a supplier.

3. Aviation fuel or fuel for jet or turbine-poweredaircraft exported from this State by a dealer.

4. Motor vehicle fuel or fuel for jet orturbine-powered aircraft sold to the United States Government for official useof the United States Armed Forces.

5. Motor vehicle fuel, other than aviation fuel,distributed or delivered on the order of the owner, to a supplier, or aviationfuel or fuel for jet or turbine-powered aircraft distributed or delivered onthe order of the owner, to a dealer, if the dealer or supplier has furnished securityin the amount prescribed in NRS 365.290and has established to the satisfaction of the Department that the security issufficient to ensure payment of all excise taxes as they may become due to theState from him under this chapter. Every dealer or supplier who claims anexemption shall report the distributions to the Department in such detail asthe Department may require. If he does not do so, the exemption granted in thissubsection is void and all fuel is considered distributed in this State subjectfully to the provisions of this chapter.

6. Leaded racing fuel. As used in this subsection,leaded racing fuel means motor vehicle fuel that contains lead and isproduced for motor vehicles that are designed and built for racing and not foroperation on a public highway.

[4.1:74:1935; added 1951, 199; A 1953, 326] + [Part5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170](NRS A 1975, 1693;1983, 1018; 1989, 1069; 1997, 355; 1999, 1011)

NRS 365.230 Exemptsales of fuel in individual quantities of 500 gallons or less for export;duties of dealer or supplier and purchaser.

1. The provisions of this chapter requiring thepayment of excise taxes do not apply to:

(a) Motor vehicle fuel, other than aviation fuel, soldby a supplier; or

(b) Aviation fuel or fuel for jet or turbine-poweredaircraft sold by a dealer,

inindividual quantities of 500 gallons or less for export to another state orcountry by the purchaser other than in the supply tank of a motor vehicle or anaircraft, if the dealer or supplier is licensed in the state of destination tocollect and remit the applicable destination state taxes thereon.

2. In support of any exemption from taxes on accountof sales of motor vehicle fuel or fuel for jet or turbine-powered aircraft inindividual quantities of 500 gallons or less for export by the purchaser, thedealer or supplier who sold the fuel to the purchaser shall retain in his filesfor at least 4 years an export certificate executed by the purchaser in suchform and containing such information as is prescribed by the Department. Thiscertificate is prima facie evidence of the exportation of the motor vehiclefuel or fuel for jet or turbine-powered aircraft to which it applies only if acceptedby the dealer or supplier in good faith. If the purchaser fails to export anypart of the motor vehicle fuel or fuel for jet or turbine-powered aircraftcovered by the certificate, he shall remit to the Department immediatelythereafter the applicable amount in taxes due on the part not exported. Uponfailure to do so the purchaser is subject to all penalties in this chapter fordelinquency in payment of taxes.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1975, 1693; 1983, 1018; 1999, 1011; 2003, 2905)

NRS 365.240 Reportsof exempt exports and sales; marking of invoices for exempt sales.

1. Every dealer and supplier shall report such exportsand sales to the Department at such times, on such forms and in such detail asthe Department may require.

2. Every dealer and supplier shall mark clearly uponeach invoice rendered for sales upon which no excise tax is required under NRS 365.220 and 365.230 Ex Nevada Motor Vehicle Fuel Taxor Ex Nevada Fuel for Jet or Turbine-Powered Aircraft Tax, whichever isapplicable.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1975, 1693; 1983, 1018; 1999, 1012)

NRS 365.250 Timeto claim exemption on dealers export to another state. Any claim for exemption from excise tax on account ofmotor vehicle fuel or fuel for jet or turbine-powered aircraft exported by adealer to another state, other than stock transfers or deliveries in his ownequipment, must be made by the dealer within 6 months after the date of theexport unless the state or territory of destination would not be prejudicedwith respect to its collection of taxes thereon should the claim not be madewithin that time.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1983, 1019)

NRS 365.260 Whenmotor vehicle fuel not deemed to be exported. Motorvehicle fuel carried out of this State, into another state or onto federalproprietary lands or reservations, to an amount not exceeding 25 gallons in thefuel tank or tanks of such motor vehicle shall not be deemed to be exported forthe purposes of NRS 365.220 to 365.250, inclusive.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1965, 1171)

LICENSES AND BONDS

NRS 365.270 Actingas dealer, supplier, exporter or transporter without license unlawful. It is unlawful for any person to be:

1. A dealer without holding a license as a dealer asprovided for in this chapter.

2. A supplier without holding a license as a supplieras provided for in this chapter.

3. An exporter without holding a license as anexporter as provided for in this chapter.

4. A transporter without holding a license as atransporter as provided for in this chapter.

[Part 4:74:1935; A 1955, 170](NRS A 1999, 1012; 2003, 2906)

NRS 365.280 Applicationfor license. Before becoming a dealer,supplier, exporter or transporter, a person shall apply to the Department, onforms to be prescribed and furnished by the Department, for a licenseauthorizing the applicant to engage in business as a dealer, supplier, exporteror transporter.

[Part 4:74:1935; A 1955, 170](NRS A 1975, 1694; 1999, 1012; 2003, 2906)

NRS 365.290 Form,conditions and amount of bond; deposit in lieu of bond.

1. Before granting any application for a license as adealer or supplier, the Department shall require the applicant to file with theDepartment a bond executed by the applicant as principal, and by a corporationqualified under the laws of this State as surety, payable to this State andconditioned upon the faithful performance of all the requirements of thischapter and upon the punctual payment of all excise taxes, penalties and otherobligations of the applicant as a dealer or supplier.

2. The total amount of the bond or bonds required ofany dealer or supplier must be fixed by the Department at three times theestimated maximum monthly tax, determined in such a manner as the Departmentdeems proper, or $1,000, whichever is greater. If the Department determinesthat a person is habitually delinquent in the payment of amounts due pursuantto this chapter, it may increase the amount of his security to not more thanfive times the estimated maximum monthly tax. When cash or a savings certificate,certificate of deposit or investment certificate is used, the amount requiredmust be rounded off to the next larger integral multiple of $100, within thesame upper limit.

3. The Department may increase or decrease the amountof security required by this section subject to the limitations provided inthis section.

4. No recovery on any bond, nor the execution of anynew bond, nor the revocation, cancellation or suspension of any license affectsthe validity of any bond.

5. In lieu of any bond or bonds, a dealer or suppliermay deposit with the Department, under such terms and conditions as theDepartment may prescribe, a like amount of lawful money of the United States orany other form of security authorized by NRS100.065. If security is provided in the form of a savings certificate, certificateof deposit or investment certificate, the certificate must state that theamount is unavailable for withdrawal except upon order of the Department.

[Part 4:74:1935; A 1955, 170](NRS A 1967, 853; 1975,1694; 1977, 197; 1985, 949; 1989, 1069; 1991, 1901; 1999, 1012; 2003, 2906)

NRS 365.300 Issuanceor denial of license.

1. Except as otherwise provided in subsection 2, theDepartment shall, upon receipt of:

(a) The application and bond in proper form, issue tothe applicant a license as a dealer or supplier.

(b) The application in proper form, issue to theapplicant a license as an exporter or a transporter.

2. The Department may refuse to issue a licensepursuant to this section to any person:

(a) Who formerly held a license issued pursuant to thischapter or a similar license of any other state, the District of Columbia, theUnited States, a territory or possession of the United States or any foreigncountry which, before the time of filing the application, has been revoked forcause;

(b) Who applies as a subterfuge for the real party ininterest whose license, before the time of filing the application, has beenrevoked for cause;

(c) Who, if he is a dealer or supplier, neglects orrefuses to furnish a bond as required by this chapter;

(d) Who is in default in the payment of a tax on motorvehicle fuel or fuel for jet or turbine-powered aircraft in this State, anyother state, the District of Columbia, the United States, a territory orpossession of the United States or any foreign country;

(e) Who has failed to comply with any provision of thischapter; or

(f) Upon other sufficient cause being shown.

[Part 4:74:1935; A 1955, 170](NRS A 1975, 1694;1987, 690; 1999, 1013;2003, 2907)

NRS 365.302 Hearingon denial of license. Any applicant whoseapplication for a license as a dealer, supplier, exporter or transporter hasbeen denied may petition the Department for a hearing. The Department shall:

1. Grant the applicant a hearing.

2. Provide to the applicant, not less than 10 days beforethe hearing, written notice of the time and place of the hearing.

(Added to NRS by 2003, 2904)

NRS 365.304 Validityand transferability of license. A licenseissued pursuant to this chapter:

1. Is valid until suspended, revoked or cancelled.

2. Is not transferable.

(Added to NRS by 2003, 2904)

NRS 365.306 Dutiesupon discontinuance, sale or transfer of business. Ifany person ceases to be a dealer, supplier, exporter or transporter within thisState by reason of the discontinuance, sale or transfer of his business, heshall:

1. Notify the Department in writing at the time the discontinuance,sale or transfer takes effect. The notice must give the date of thediscontinuance, sale or transfer, and the name and address of any purchaser ortransferee.

2. Surrender to the Department the license issued tohim pursuant to this chapter.

3. If he is:

(a) A dealer, file a monthly tax return and pay alltaxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.170 and 365.203 on or before the last day of themonth following the month of the discontinuance, sale or transfer of thebusiness.

(b) A supplier, file a monthly tax return and pay alltaxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.175 to 365.192, inclusive, on or before the lastday of the month following the month of the discontinuance, sale or transfer ofthe business.

(c) An exporter, file the report required pursuant to NRS 365.515 on or before the last day ofthe month following the month of the discontinuance, sale or transfer of thebusiness.

(d) A transporter, file the report required pursuant toNRS 365.520 within 25 days after the endof the month of the discontinuance, sale or transfer of the business.

(Added to NRS by 2003, 2904)

NRS 365.310 Suspension,cancellation or revocation of license.

1. The Department may suspend, cancel or revoke thelicense of any dealer, supplier, exporter or transporter refusing or neglectingto comply with the provisions of this chapter.

2. If a dealer or supplier becomes delinquent in thepayment of excise taxes as prescribed by this chapter to the extent that hisliability exceeds the total amount of bond or bonds furnished by the dealer orsupplier, the Department shall suspend his license immediately.

3. Before revoking or cancelling any license issuedunder this chapter, the Department shall send a notice by registered orcertified mail to the dealer, supplier, exporter or transporter at his lastknown address. The notice must order the dealer, supplier, exporter ortransporter to show cause why his license should not be revoked by appearingbefore the Department at Carson City, Nevada, or such other place in this Stateas may be designated by the Department, at a time not less than 10 days afterthe mailing of the notice. The Department shall allow the dealer, supplier, exporteror transporter an opportunity to be heard in pursuance of the notice, and thereafterthe Department may revoke or cancel his license.

[Part 4:74:1935; A 1955, 170](NRS A 1969, 95; 1975,1694; 1999, 1013,2493, 2504; 2003, 2907)

COLLECTION AND PAYMENT

NRS 365.322 Importation,sale, distribution, use and storage of certain motor vehicle fuel prohibitedwithout payment of taxes; exception.

1. Except as otherwise provided in subsection 2, aperson shall not import, sell, distribute, use or store motor vehicle fuel,except aviation fuel, in this State for which the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, have not been paid.

2. A supplier may import or store motor vehicle fuelfor which the taxes imposed pursuant to NRS365.175 to 365.192, inclusive, havenot been paid.

(Added to NRS by 1999, 1003)

NRS 365.324 Collectionof taxes on certain motor vehicle fuel by supplier; exceptions; records ofsales to other suppliers.

1. Except as otherwise provided in subsections 2 and3, each supplier who sells or distributes motor vehicle fuel, other thanaviation fuel, shall, at the time the motor vehicle fuel is distributed from aterminal, collect the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive.

2. A supplier may sell motor vehicle fuel, other thanaviation fuel, to a purchaser without collecting the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, if the purchaser of themotor vehicle fuel:

(a) Has been issued a permit by the Department pursuantto NRS 365.328; and

(b) Elects to defer payment of the taxes.

3. A supplier shall not collect the taxes imposedpursuant to NRS 365.175 to 365.192, inclusive, if the purchaser of themotor vehicle fuel is:

(a) A supplier; or

(b) An exporter.

4. A supplier who sells motor vehicle fuel, other thanaviation fuel, to any other supplier shall keep such records of the transactionas the Department may require. The Department shall adopt regulations settingforth:

(a) The records which must be kept by the dealerpursuant to this subsection; and

(b) The period for which those records must be kept bythe dealer.

(Added to NRS by 1999, 1003)

NRS 365.326 Calculationof amount due from supplier: Deduction of amount due from purchaser who isauthorized to defer payment.

1. Except as otherwise provided in subsection 2, incalculating the amount of tax on motor vehicle fuel, other than aviation fuel,a supplier owes to the Department, the supplier may deduct from the amount duepursuant to NRS 365.175 to 365.192, inclusive, any amount that is duebut has not been paid by a purchaser who is authorized by the Department todefer payment of the tax pursuant to NRS365.328. If such a deduction is claimed, the claim must identify thepurchaser and the amount of the taxes that he failed to pay.

2. A supplier shall not deduct from the amount he owesthe Department pursuant to subsection 1 any amount that has not been paid by aperson whose permit to defer the payment of the tax has been revoked pursuantto subsection 4 of NRS 365.328 if,before the motor vehicle fuel, other than aviation fuel, was purchased, thesupplier was notified by the Department pursuant to subsection 5 of NRS 365.328 that it had revoked the permitof the purchaser.

(Added to NRS by 1999, 1004)

NRS 365.328 Deferralof payment by purchaser of certain motor vehicle fuel: Permit; bond; time andmethod of payment; failure to pay; regulations.

1. A purchaser of motor vehicle fuel, other thanaviation fuel, who wishes to defer payment to the supplier of the taxes imposedpursuant to NRS 365.175 to 365.192, inclusive, until 20 days after theend of the month in which the fuel is purchased must apply for a permit todefer payment of the taxes.

2. The Department may require an applicant for apermit to defer payment of the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, to provide a bondexecuted by him as principal, and by a corporation qualified pursuant to thelaws of this State as surety, payable to this State. The bond must indemnifythe Department against any deduction claimed pursuant to NRS 365.326 by a supplier because of thefailure of the principal to pay the taxes as required by this chapter.

3. If a purchaser of motor vehicle fuel, other thanaviation fuel:

(a) Has been issued a permit to defer the payment ofthe taxes imposed pursuant to NRS 365.175to 365.192, inclusive; and

(b) Elects to defer payment of the taxes,

he shall,not later than 25 days after the end of the month in which the fuel is purchased,pay the taxes to the supplier by electronic transfer of money.

4. If a purchaser fails to make a payment to asupplier as required by this section, the Department may:

(a) Revoke the permit of the purchaser;

(b) If the purchaser was required to provide a bondpursuant to subsection 2, require the purchaser to increase the amount of thebond; or

(c) Take any other action to ensure that the taxesimposed pursuant to NRS 365.175 to 365.192, inclusive, are paid.

5. The Department shall notify each supplier in thisState when it revokes a permit issued pursuant to this section.

6. The Department shall adopt regulations to carry outthe provisions of this section.

7. As used in this section, electronic transfer ofmoney means any transfer of money, other than a transaction initiated by acheck, draft or other similar instrument, that is initiated through anelectronic terminal, telephone, computer or magnetic tape to order, instruct orauthorize a financial institution or person holding an account on behalf of apurchaser of motor vehicle fuel to debit an account.

(Added to NRS by 1999, 1005)

NRS 365.330 Monthlypayment of taxes; retention of percentage of tax for certain costs; maintenanceof separate account.

1. The excise taxes prescribed in this chapter must bepaid on or before the last day of each calendar month to the Department. The Departmentshall deliver the taxes to the State Treasurer, who shall provide to thedealer, supplier or user a receipt for the payment of the taxes.

2. Except as otherwise provided in subsection 3:

(a) From the tax found to be due upon any statementsubmitted by a dealer pursuant to NRS365.170, the dealer may retain an amount equal to 2 percent of the amountof the tax collected to cover the dealers costs of collection of the tax andof compliance with this chapter, and the dealers handling losses occasioned byevaporation, spillage or other similar causes.

(b) Each supplier may retain an amount equal to 2percent of the amount of the tax collected by the supplier to cover thesuppliers costs of collection of the tax and of compliance with this chapter,and the suppliers handling losses occasioned by evaporation, spillage or othersimilar causes.

3. A dealer or supplier who fails to submit a taxreturn when due pursuant to this chapter or fails to pay the tax when duepursuant to this chapter is not entitled to retain any of the amount authorizedpursuant to subsection 2 for any month for which a tax return is not filed whendue or a payment is not made when due.

4. If the Department determines that a dealer orsupplier has failed to submit a tax return when due pursuant to this chapter orfailed to pay the tax when due pursuant to this chapter, the Department mayorder the dealer or supplier to hold the amount of all taxes collected pursuantto this chapter in a separate account in trust for the State. The dealer orsupplier shall comply with the order immediately upon receiving notification ofthe order from the Department.

[Part 3:74:1935; A 1953, 326; 1955, 170](NRS A 1975,1695; 1999, 1014;2003, 2908)

NRS 365.335 Establishmentof procedure requiring suppliers to submit tax returns electronically. The Department may, by regulation, establish a procedurerequiring suppliers to submit tax returns electronically when due pursuant tothis chapter.

(Added to NRS by 2005, 1151)

NRS 365.340 Whentax becomes delinquent; extension of time for payment; deposit of proceeds frompenalty.

1. If the amount of any excise tax for any month isnot paid to the State on or before the last day of the next month, it becomesdelinquent at the close of business on that day. A dealer, supplier or user mayhave up to 15 additional days to make the payment if he makes writtenapplication to the Department on or before the day the payment is due and theDepartment finds good cause for the extension.

2. The proceeds from any penalty levied for thedelinquent payment of an excise tax must be deposited with the State Treasurerto the credit of the State Highway Fund.

[Part 10:74:1935; A 1951, 199; 1955, 170](NRS A1971, 1091; 1975, 1695; 1983, 1019; 1987, 329; 1999, 1014; 2003, 2908)

NRS 365.346 Liabilityof retailer of aviation fuel when taxes not paid; verification by retailer ofidentification number.

1. A retailer of aviation fuel who receives or sellsaviation fuel for which the taxes imposed pursuant to this chapter have notbeen paid is liable for the taxes and any applicable penalty or interest if theretailer knew or should have known that the applicable taxes on the fuel hadnot been paid.

2. For the purposes of subsection 1, a retailer whoverifies the identification number printed on the delivery ticket of the dealershall be deemed to have acted without knowledge of the fact of nonpayment.

(Added to NRS by 1987, 689; A 1989, 594; 1999, 1010)(Substitutedin revision for NRS 365.205)

NRS 365.351 Liabilityof responsible person for willful failure to collect or pay tax or willfulattempt to evade payment of tax.

1. A responsible person who willfully fails to collector pay to the Department the tax imposed by this chapter or who willfullyattempts to evade the payment of the tax is jointly and severally liable withthe dealer or supplier for the tax owed, plus interest and all applicablepenalties. The responsible person shall pay the tax upon notice from theDepartment that it is due.

2. As used in this section, responsible personincludes:

(a) An officer or employee of a corporation; and

(b) A member or employee of a partnership orlimited-liability company,

whose job orduty it is to collect, account for or pay to the Department the tax imposed bythis chapter.

(Added to NRS by 1995, 1065; A 1999, 1011)(Substitutedin revision for NRS 365.207)

OVERPAYMENTS AND REFUNDS

NRS 365.370 Taxrefunds: Persons entitled; payment by prescribed classes; minimum claims. Any person who exports any motor vehicle fuel or fuel forjet or turbine-powered aircraft from this State, or who sells any such fuel tothe United States Government for official use of the United States ArmedForces, or who buys and uses any such fuel for purposes other than for thepropulsion of motor vehicles or jet or turbine-powered aircraft, and who haspaid any tax on such fuel levied or directed to be paid as provided by thischapter, either directly by the collection of the tax by the vendor from thecustomer or indirectly by the addition of the amount of the tax to the price ofthe fuel, must be reimbursed and repaid the amount of the tax so paid by himexcept as follows:

1. Refund claims must be paid by prescribed classes inaccordance with the departments regulations.

2. The minimum claim for refund must be based on atleast 200 gallons purchased and used in a 6-month period.

3. No refund of motor vehicle fuel taxes may be madefor off-highway use of motor vehicle fuel consumed in watercraft in this Statefor recreational purposes.

4. A person who exports, sells, buys or uses aviationfuel for any purpose is not entitled to reimbursement of any tax paid by him onsuch fuel.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1965, 1171; 1966, 72; 1969, 558; 1975, 1696; 1983, 389, 1019;1995, 1795)

NRS 365.380 Presentationof claim for refund; maintenance of certain records; limitation on refund oftax on motor vehicle fuel for off-highway use; Department may require claimantto become dealer.

1. A claimant for refund must present to theDepartment a refund claim form accompanied by the original invoices showing thepurchase. The refund forms must state the total amount of fuel so purchased andused otherwise than for the propulsion of motor vehicles or jet orturbine-powered aircraft and the manner and the equipment in which the claimanthas used the fuel.

2. A claimant for refund of tax on motor vehicle fuelor fuel for jet or turbine-powered aircraft purchased and exported from thisState shall execute and furnish to the Department a certificate of exportationon such form as may be prescribed by the Department.

3. An invoice to qualify for refund must contain atleast:

(a) The number of gallons of fuel purchased;

(b) The price per gallon;

(c) The total purchase price of the fuel; and

(d) Such other information as may be prescribed by theDepartment.

4. The signature on the refund claim form subjects theclaimant to the charge of perjury for false statements contained on the refundapplication.

5. Daily records must be maintained and preserved fora period of 4 years for audit purposes of all motor vehicle fuel and fuel forjet or turbine-powered aircraft used. The record must set forth:

(a) The piece of equipment being supplied with thefuel;

(b) The number of gallons of fuel used in each fill;and

(c) The purpose for which the piece of equipment willbe used.

The motorvehicle fuel fills must be further classified according to whether the motorvehicle fuel was used on or off the highway.

6. If a motor vehicle with auxiliary equipmentconsumes motor vehicle fuel and there is no auxiliary motor or separate tankfor the motor, a refund of 20 percent of the tax paid on the fuel used in thevehicle may be claimed without the necessity of furnishing proof of the amountof fuel consumed in the operation of the auxiliary equipment. The Departmentshall, by regulation, establish uniform refund provisions for the respectiveclasses of users who claim refunds of more than 20 percent of the tax paid.

7. No person may be granted a refund of motor vehiclefuel taxes for off-highway use when the consumption takes place on highwaysconstructed and maintained by public funds, on federal proprietary lands orreservations where the claimant has no ownership or control over the land orhighways, except when the person is under a contractual relationship with theFederal Government or one of its agencies and is engaged in the performance ofhis duties pursuant to that relationship. Employment of a person by the FederalGovernment or any of its agencies does not constitute a contractualrelationship for the purpose of this subsection.

8. If, in the opinion of the Department, it would bebeneficial to the State for a refund claimant to become a licensed dealer orsupplier, the claimant may, at the option of the Department, be required tobecome a licensed dealer or supplier rather than a refund claimant unless theclaimant chooses to claim refunds at the tax rate, less 2 percent.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1965, 1172; 1966, 70; 1975, 1696; 1983, 1020; 1999, 1014; 2003, 2908)

NRS 365.390 Paymentof refund by Department. Upon the presentationof the invoices, written statements, tax exemption certificates or exportationcertificates required pursuant to this chapter, the Department shall cause tobe repaid to the claimant from the taxes collected under this chapter an amountequal to the taxes paid by the claimant less the percentage allowed the dealeror supplier pursuant to NRS 365.330.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1975, 1697; 1983, 389; 1999, 1015; 2003, 2909)

NRS 365.400 Paymentof refund based on duplicate invoice. In theevent of the loss of an original invoice, the person claiming a refund maysubmit in lieu thereof a duplicate copy of the invoice, which shall be retainedby the Department until the expiration of the period specified for filing ofrefund applications. No payment of refund based upon a duplicate invoice shallbe made until after the expiration of such statutory period.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1975, 1697)

NRS 365.410 Examinationof claimants books and records; effect of refusal to permit examination. In order to establish the validity of any claim theDepartment may, upon demand, examine the books and records of the claimant forsuch purpose. The failure of the claimant to accede to such demand constitutesa waiver of all rights to the refund claimed on account of the transactionsquestioned.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1975, 1697)

NRS 365.420 Timefor application for refund.

1. Applications for refund based upon exportation ofmotor vehicle fuel or fuel for jet or turbine-powered aircraft from this Statemust be filed with the Department within 3 months after the date ofexportation.

2. Other applications, together with the necessarysupporting evidence, must be filed with the Department within 12 months afterthe date of purchase.

3. Rights to refunds are forfeited if applications arenot filed with the Department within the times prescribed in this section.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1975, 1697; 1983, 474, 1021; 2003, 2909)

NRS 365.430 Sourcesand manner of payment of refunds.

1. All claims for refunds under this chapter must bepaid from the State Highway Fund, the Account for Taxes on Aviation Fuel or theAccount for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon claimspresented by the Department, approved by the State Board of Examiners, andallowed and paid as other claims against the State are allowed and paid.

2. Any refunds to be made of the taxes provided for inNRS 365.180 and 365.190 must be paid in the manner providedin this chapter and deducted from the amount of any later payment to the countyor counties in which the taxes were collected.

[Part 2.1:74:1935; added 1947, 850; A 1949, 647;1953, 368; 1955, 170] + [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;1955, 170](NRS A 1969, 559; 1975, 1698; 1977, 199; 1981, 257; 1983, 1021)

NRS 365.440 Grantingof credit in lieu of refund. In lieu of thecollection and refund of the tax on motor vehicle fuel or fuel for jet orturbine-powered aircraft used by a dealer or supplier in such a manner as wouldentitle a purchaser to claim a refund under the provisions of this chapter, orin lieu of the refund of any prior erroneous payment of tax on motor vehiclefuel or fuel for jet or turbine-powered aircraft to the Department made by adealer or supplier, credit may be given the dealer or supplier upon his taxreturn and assessment.

[Part 1:74:1935; A 1955, 170](NRS A 1975, 1698;1983, 1021; 1999,1015)

NRS 365.445 Refundto farmer or rancher on basis of bulk purchases; procedure; regulations.

1. For the purposes of this section, bulk purchasesmeans purchases in excess of 50 gallons of motor vehicle fuel which are notplaced directly into the tanks of motor vehicles.

2. Any person determined by the Department to be abona fide farmer or rancher, not engaged in other activities which woulddistort his highway usage, may claim a refund only on the basis of 80 percentof his bulk purchases, without the necessity of maintaining records of use.

3. Any farmer or rancher desiring to claim a refundunder the provisions of this section must first secure a permit from theDepartment, and such a permit shall bind the permittee to file claims forrefunds under the provisions of this section until a request has been made fora change of basis for filing, which request has been approved by theDepartment.

4. The Department is empowered to issue reasonablerules and regulations to carry out the purposes of this section.

(Added to NRS by 1957, 127; A 1965, 1173; 1966, 71;1975, 1698)

NRS 365.450 Injunctionor other process to prevent collection prohibited. Noinjunction or writ of mandate or other legal or equitable process shall everissue in any suit, action or proceeding in any court against this State or anyofficer thereof to prevent or enjoin the collection under this chapter of anyexcise tax assessed by the Department.

[Part 11:74:1935; 1931 NCL 6570.11](NRS A 1975,1698)

NRS 365.460 Actionto recover amount paid: Protest required; venue. Afterpayment of any excise tax under protest duly verified, served on the Department,and setting forth the grounds of objection to the legality of the excise tax,the dealer or supplier paying the excise tax may bring an action against theState Treasurer in the District Court in and for Carson City for the recoveryof the excise tax so paid under protest.

[Part 11:74:1935; 1931 NCL 6570.11](NRS A 1969,312; 1975, 1698; 1999,1015, 2494; 2001, 69)

NRS 365.470 Actionto recover amount paid: Time to sue; waiver of right; consideration of groundsof illegality.

1. No action authorized by NRS 365.460 may be instituted more than 90days after the last day prescribed for the payment of the excise tax withoutpenalty. Failure to bring suit within the 90 days shall constitute a waiver ofany and all demands against the State on account of alleged overpayment ofexcise taxes.

2. No grounds of illegality of the excise tax shall beconsidered by the Court other than those set forth in the protest filed at thetime of the payment of the excise tax.

[Part 11:74:1935; 1931 NCL 6570.11](NRS A 1999, 2494)

NRS 365.480 Judgmentfor plaintiff: Disposition of amount; interest.

1. If judgment is rendered for the plaintiff, theamount of the judgment shall first be credited on any excise taxes due from theplaintiff under this chapter, and the balance of the judgment shall be refundedto the plaintiff.

2. In any judgment, interest shall be allowed at therate of 6 percent per annum upon the amount of the excise tax found to havebeen collected illegally from the date of payment thereof to the date ofallowance of credit on account of such judgment or to a date preceding the dateof the refund warrant by not more than 30 days, such date to be determined bythe Department.

[Part 11:74:1935; 1931 NCL 6570.11](NRS A 1975,1699)

NRS 365.490 Judgmentnot to be rendered for plaintiff when action is by or in name of assignee. A judgment shall not be rendered in favor of the plaintiffin any action brought against the State Treasurer to recover any excise taxpaid under this chapter when such action is brought by or in the name of anassignee of the dealer or supplier paying the excise tax, or by any person,company or corporation other than the person, company or corporation which haspaid the excise tax.

[Part 11:74:1935; 1931 NCL 6570.11](NRS A 1999, 1016)

RECORDS AND REPORTS

NRS 365.500 Recordsof dealers, suppliers, exporters and transporters: Maintenance, contents andinspection; fee for examination outside State.

1. Every dealer, supplier, exporter and transportershall cause to be kept a true record, in such form as may be prescribed orapproved by the Department, of all stocks of motor vehicle fuel and fuel forjet or turbine-powered aircraft and of other inflammable or combustibleliquids, and of all manufacture, refining, compounding, blending, purchases,receipts, exportations, transportations, use, sales and distribution thereof.

2. The records are subject to inspection at all timeswithin business hours by the Department or its authorized agents, and mustremain available for inspection for a period of 4 years after the date of anyentry therein.

3. If a dealer, supplier, exporter or transporterwishes to keep proper books and records pertaining to business done in Nevadaelsewhere than within the State of Nevada for inspection as provided in thissection, he must pay a fee for the examination in an amount per day equal tothe amount set by law for out-of-state travel for each day or fraction thereofduring which the examiner is actually engaged in examining those books andrecords, plus the actual expenses of the examiner during the time that theexaminer is absent from this State for the purpose of making the examination,but the time must not exceed 1 day going to and 1 day coming from the placewhere the examination is to be made in addition to the number of days orfractions thereof the examiner is actually engaged in auditing those books andrecords. Not more than two such examinations may be charged against any dealer,supplier, exporter or transporter in any year.

4. Any money received must be deposited by theDepartment to the credit of the fund or operating account from which theexpenditures for the examination were paid.

5. Upon the demand of the Department, each dealer,supplier, exporter or transporter shall furnish a statement showing thecontents of the records to such extent and in such detail and form as theDepartment may require.

[Part 6:74:1935; A 1955, 170](NRS A 1965, 1173;1975, 1699; 1983, 1021; 1999, 1016; 2003, 2910)

NRS 365.505 Recordsof shipments of certain motor vehicle fuel: Preparation by supplier andprovision to certain purchasers; use by transporter.

1. Each supplier shall prepare and provide a record ofshipment to each person who purchases more than 25 gallons of motor vehiclefuel, other than aviation fuel, and transports the fuel from the place ofpurchase. The record of the shipment must include the:

(a) Place where the fuel was purchased;

(b) Place to which the purchaser declares the fuel willbe transported;

(c) Number of gallons of fuel transported; and

(d) Name and address of the purchaser of the fuel.

2. Each person who transports motor vehicle fuel,other than aviation fuel, in this State shall:

(a) Keep the record of shipment required by subsection1 in the vehicle in which the fuel is transported until the fuel is deliveredto the purchaser; and

(b) Upon request from a peace officer, allow the peaceofficer to inspect the record of shipment.

(Added to NRS by 1999, 1005)

NRS 365.510 Recordsof retailers: Maintenance, contents and inspection.

1. Every retailer shall maintain and keep within theState for a period of 4 years a true record of motor vehicle fuel or fuel forjet or turbine-powered aircraft received, of the price thereof and the name ofthe person who supplies the fuel, together with delivery tickets, invoices andsuch other records as the Department may require.

2. Such records are subject to inspection by theDepartment or its authorized agents at all times within business hours.

[Part 6:74:1935; A 1955, 170](NRS A 1975, 1699;1983, 1022; 2003,2910)

NRS 365.515 Monthlystatements by exporters. Each exporter shall, not later than the lastday of each calendar month, submit to the Department a written statement whichsets forth:

1. The number of gallons of motor vehicle fuel, otherthan aviation fuel, he received during the previous month;

2. The number of gallons of motor vehicle fuel, otherthan aviation fuel, he sold or distributed outside this State;

3. The name and mailing address of each person to whomhe sold or distributed motor vehicle fuel, other than aviation fuel, outsidethis State; and

4. The number of gallons of motor vehicle fuel, otherthan aviation fuel, he sold or distributed to each person to whom he sold ordistributed the fuel outside this State.

(Added to NRS by 1999, 1004)

NRS 365.520 Monthlyreports of deliveries by transporters.

1. Every transporter, except a dealer licensed underthis chapter or a wholesale distributor transporting the products of a dealerlicensed under this chapter, who transports motor vehicle fuel or fuel for jetor turbine-powered aircraft in interstate commerce to or from any point withinthis State, or solely within this State, shall report all of those deliveriesto the Department.

2. A report must be made for each calendar month andmust be filed within 25 days after the end of the month for which the report ismade. The report must show:

(a) The name and address of every consignor andconsignee and of every person other than the designated consignee to whomdelivery has actually been made.

(b) The date of every delivery.

(c) The amount of every delivery in gallons.

(d) Such other information as the Department mayrequire.

[Part 7:74:1935; A 1953, 326; 1955, 170](NRS A 1959,627; 1965, 1174; 1975, 1700; 1983, 1022; 2003, 2910)

NRS 365.530 Documentationrequired when transporting certain fuels; failure to produce documentation.

1. Every person transporting on any highway in thisState aviation fuel or fuel for jet or turbine-powered aircraft or otherinflammable or combustible liquids in an amount of 25 gallons or more shallhave in his possession at all times while transporting the fuel an invoice,bill of sale or other document showing the name and address of the seller orconsignor and of the buyer or consignee, if any, of the product so transported.

2. Any person engaged in transporting aviation fuel orfuel for jet or turbine-powered aircraft or other inflammable or combustibleliquids by tank truck or tank truck and trailer to be delivered to a dealer orany reseller of such products or to persons known to the trade as commercialconsumers is required only to have in his possession adequate evidence showing theamount of the aviation fuel, fuel for jet or turbine-powered aircraft or otherinflammable or combustible liquids loaded in his conveyance at the time theconveyance left its loading point, and the name and address of the dealer whohas assumed or is charged with the responsibility for the payment of the taxdue thereon, if any. The date of the delivery of the fuel to the dealer must befurnished to the Department upon request.

3. A person shall produce and exhibit thedocumentation and evidence required to be in his possession by this section toany sheriff, deputy sheriff, police officer or authorized agent of theDepartment upon request. If the person fails to produce the documentation andevidence, the sheriff, deputy sheriff, police officer or authorized agent ofthe Department may seize and detain the truck and trailer and the fuel or otherinflammable or combustible liquid until the documentation and evidence areproduced and any taxes due are paid.

[8:74:1935; 1931 NCL 6570.08](NRS A 1975, 1700;1983, 1023; 1995, 1066; 1999, 1016)

DISTRIBUTION AND USE OF PROCEEDS

NRS 365.535 Proceedsof tax on motor vehicle fuel paid on fuel used in watercraft for recreationalpurposes.

1. It is declared to be the policy of the State ofNevada to apply the tax on motor vehicle fuel paid on fuel used in watercraftfor recreational purposes during each calendar year, which is hereby declaredto be not refundable to the consumer, for the:

(a) Improvement of boating and the improvement,operation and maintenance of other outdoor recreational facilities located inany state park that includes a body of water used for recreational purposes;and

(b) Payment of the costs incurred, in part, for theadministration and enforcement of the provisions of chapter488 of NRS.

2. The amount of excise taxes paid on all motorvehicle fuel used in watercraft for recreational purposes must be determinedannually by the Department by use of the following formula:

(a) Multiplying the total boats with motors registeredthe previous calendar year, pursuant to provisions of chapter 488 of NRS, times 220.76 gallons averagefuel purchased per boat;

(b) Adding 566,771 gallons of fuel purchased byout-of-state boaters as determined through a study conducted during 1969-1970by the Division of Agricultural and Resource Economics, Max C. FleischmannCollege of Agriculture, University of Nevada, Reno; and

(c) Multiplying the total gallons determined by addingthe total obtained under paragraph (a) to the figure in paragraph (b) times therate of tax, per gallon, imposed on motor vehicle fuel used in watercraft forrecreational purposes, less the percentage of the tax authorized to be deductedby the supplier pursuant to NRS 365.330.

3. The Department of Wildlife shall submit annually tothe Department, on or before April 1, the number of boats with motorsregistered in the previous calendar year. On or before June 1, the Department,using that data, shall compute the amount of excise taxes paid on all motorvehicle fuel used in watercraft for recreational purposes based on the formulaset forth in subsection 2, and shall certify the ratio for apportionment anddistribution, in writing, to the Department of Wildlife and to the Division ofState Parks of the State Department of Conservation and Natural Resources forthe next fiscal year.

4. In each fiscal year, the State Treasurer shall,upon receipt of the tax money from the Department collected pursuant to theprovisions of NRS 365.175 to 365.190, inclusive, allocate the amountdetermined pursuant to subsection 2, in proportions directed by theLegislature, to:

(a) The Wildlife Account in the State General Fund.This money may be expended only for the administration and enforcement of theprovisions of chapter 488 of NRS and for theimprovement, operation and maintenance of boating facilities and other outdoorrecreational facilities associated with boating. Any money received in excessof the amount authorized by the Legislature to be expended for such purposesmust be retained in the Wildlife Account.

(b) The Division of State Parks of the State Departmentof Conservation and Natural Resources. Such money may be expended only asauthorized by the Legislature for the improvement, operation and maintenance ofboating facilities and other outdoor recreational facilities located in any statepark that includes a body of water used for recreational purposes.

(Added to NRS by 1965, 1068; A 1969, 273, 1560; 1971,202; 1973, 36; 1975, 1700; 1977, 1202; 1979, 107, 909; 1981, 1713; 1983, 447;1987, 740; 1993, 1577; 1999,1017; 2001, 1074,1075; 2003, 1561)

NRS 365.540 Generalrequirements for particular proceeds.

1. The money collected, as prescribed by NRS 365.175 and 365.185, from the tax on motor vehiclefuels, other than aviation fuel, after the remittances and deposits have firstbeen made pursuant to the provisions of NRS365.535, must be placed to the credit of the State Highway Fund by theState Treasurer. An amount equal to that part of the tax collected pursuant to NRS 365.175, which represents 5 cents ofthe tax per gallon must be used exclusively for the construction andmaintenance of public highways, and may not be used to purchase equipmentrelated thereto.

2. The money collected, as prescribed by NRS 365.180 and 365.190, after the remittances and depositshave first been made pursuant to the provisions of NRS 365.535, must be allocated by theDepartment as prescribed in NRS 365.550and 365.560.

3. The money collected as prescribed by NRS 365.200 must be allocated by theDepartment as prescribed by NRS 365.550and 365.560.

4. The money collected from the tax on aviation fuelmust be deposited by the Department with the State Treasurer for credit to theAccount for Taxes on Aviation Fuel, which is hereby created as a revolvingaccount.

[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A1953, 326; 1955, 170](NRS A 1965, 1069; 1969, 559; 1973, 585; 1975, 1702;1983, 1023; 1991, 38, 1902; 1995, 1796; 1999, 1018; 2001, 387, 391)

NRS 365.545 Proceedsof taxes on fuel for jet or turbine-powered aircraft.

1. The proceeds of all taxes on fuel for jet orturbine-powered aircraft imposed pursuant to the provisions of NRS 365.170 or 365.203 must be deposited in the Accountfor Taxes on Fuel for Jet or Turbine-Powered Aircraft in the State General Fundand must be allocated monthly by the Department to the:

(a) Governmental entity which operates the airport atwhich the tax was collected, if the airport is operated by a governmentalentity;

(b) Governmental entity which owns the airport at whichthe tax was collected, if the airport is owned but not operated by a governmentalentity; or

(c) County in which is located the airport at which thetax was collected, if the airport is neither owned nor operated by agovernmental entity.

2. Except as otherwise provided in subsection 3, themoney allocated pursuant to subsection 1:

(a) Must be used by the governmental entity receivingit to pay the cost of:

(1) Transportation projects related to airports,including access on the ground to airports;

(2) The payment of principal and interest onnotes, bonds or other obligations incurred to fund projects described insubparagraph (1);

(3) Promoting the use of an airport located in acounty whose population is less than 400,000, including, without limitation,increasing the number and availability of flights at the airport;

(4) Contributing money to the Trust Fund forAviation created by NRS 494.048; or

(5) Any combination of those purposes; and

(b) May also be pledged for the payment of general orspecial obligations issued to fund projects described in paragraph (a). Anymoney pledged pursuant to this paragraph may be treated as pledged revenues ofthe project for the purposes of subsection 3 of NRS 350.020.

3. Any money allocated pursuant to subsection 1 to acounty whose population is 400,000 or more and in which a regionaltransportation commission has been created pursuant to chapter 373 of NRS, from the proceeds of the taximposed pursuant to subparagraph (1) of paragraph (b) of subsection 1 of NRS 365.170 on fuel for jet orturbine-powered aircraft sold, distributed or used in that county, excludingthe proceeds of any tax imposed pursuant to NRS365.203, may, in addition to the uses authorized pursuant to subsection 2,be allocated by the county to that regional transportation commission. Themoney allocated pursuant to this subsection to a regional transportationcommission:

(a) Must be used by the regional transportationcommission:

(1) To pay the cost of transportation projectsdescribed in a regional plan for transportation established by that regionaltransportation commission pursuant to NRS373.1161;

(2) For the payment of principal and interest onnotes, bonds or other obligations incurred to fund projects described insubparagraph (1); or

(3) For any combination of those purposes; and

(b) May also be pledged for the payment of general orspecial obligations issued by the county at the request of the regionaltransportation commission to fund projects described in paragraph (a). Anymoney pledged pursuant to this paragraph may be treated as pledged revenues ofthe project for the purposes of subsection 3 of NRS 350.020.

(Added to NRS by 1991, 37; A 1993, 1070; 2001, 1239, 1313; 2003, 32, 945, 3204)

NRS 365.550 Proceedsof tax levied pursuant to NRS 365.180.

1. Except as otherwise provided in subsection 2, thereceipts of the tax levied pursuant to NRS365.180 must be allocated monthly by the Department to the counties usingthe following formula:

(a) Determine the average monthly amount each countyreceived in the Fiscal Year ending on June 30, 2003, and allocate to eachcounty that amount, or if the total amount to be allocated is less than thatamount, allocate to each county a percentage of the total amount to beallocated that is equal to the percentage of the total amount allocated to thatcounty in the Fiscal Year ending on June 30, 2003;

(b) If the total amount to be allocated is greater thanthe average monthly amount all counties received in the Fiscal Year ending onJune 30, 2003, determine for each county an amount from the total amount to beallocated using the following formula:

(1) Multiply the countys percentage share ofthe total state population by 2;

(2) Add the percentage determined pursuant tosubparagraph (1) to the countys percentage share of total mileage of improvedroads or streets maintained by the county or an incorporated city locatedwithin the county;

(3) Divide the sum of the percentages determinedpursuant to subparagraph (2) by 3; and

(4) Multiply the total amount to be allocated bythe percentage determined pursuant to subparagraph (3);

(c) Identify each county for which the amountdetermined pursuant to paragraph (b) is greater than the amount allocated tothe county pursuant to paragraph (a) and:

(1) Subtract the amount determined pursuant toparagraph (a) from the amount determined pursuant to paragraph (b); and

(2) Add the amounts determined pursuant tosubparagraph (1) for all counties;

(d) Identify each county for which the amountdetermined pursuant to paragraph (b) is less than or equal to the amountallocated to the county pursuant to paragraph (a) and:

(1) Subtract the amount determined pursuant toparagraph (b) from the amount determined pursuant to paragraph (a); and

(2) Add the amounts determined pursuant tosubparagraph (1) for all counties;

(e) Subtract the amount determined pursuant tosubparagraph (2) of paragraph (d) from the amount determined pursuant tosubparagraph (2) of paragraph (c);

(f) Divide the amount determined pursuant tosubparagraph (1) of paragraph (c) for each county by the sum determined pursuantto subparagraph (2) of paragraph (c) for all counties to determine eachcountys percentage share of the sum determined pursuant to subparagraph (2) ofparagraph (c); and

(g) In addition to the allocation made pursuant toparagraph (a), allocate to each county that is identified pursuant to paragraph(c) a percentage of the total amount determined pursuant to paragraph (e) thatis equal to the percentage determined pursuant to paragraph (f).

2. At the end of each fiscal year, the Departmentshall:

(a) Determine the total amount to be allocated to allcounties pursuant to subsection 1 for the current fiscal year; and

(b) Use the proceeds of the tax paid by a dealer,supplier or user for June of the current fiscal year to allocate to each countyan amount determined pursuant to subsection 3.

3. If the total amount to be allocated to all thecounties determined pursuant to paragraph (a) of subsection 2:

(a) Does not exceed the total amount that was receivedby all the counties for the Fiscal Year ending on June 30, 2003, the Departmentshall adjust the final monthly allocation to be made to each county so thateach county is allocated a percentage of the total amount to be allocated thatis equal to the percentage of the total amount allocated to that county in theFiscal Year ending on June 30, 2003.

(b) Exceeds the total amount that was received by allcounties for the Fiscal Year ending on June 30, 2003, the Department shall:

(1) Identify the total amount allocated to eachcounty for the Fiscal Year ending on June 30, 2003, and the total amount forthe current fiscal year determined pursuant to paragraph (a) of subsection 2;

(2) Apply the formula set forth in paragraph (b)of subsection 1 using the amounts in subparagraph (1), instead of the monthlyamounts, to determine the total allocations to be made to the counties for thecurrent fiscal year; and

(3) Adjust the final monthly allocation to bemade to each county to ensure that the total allocations for the current fiscalyear equal the amounts determined pursuant to subparagraph (2).

4. Of the money allocated to each county pursuant tothe provisions of subsections 1, 2 and 3:

(a) An amount equal to that part of the allocationwhich represents 1.25 cents of the tax per gallon must be used exclusively forthe service and redemption of revenue bonds issued pursuant to chapter 373 of NRS, for the construction,maintenance and repair of county roads, and for the purchase of equipment forthat construction, maintenance and repair, under the direction of the boards ofcounty commissioners of the several counties, and must not be used to defrayexpenses of administration.

(b) An amount equal to that part of the allocationwhich represents 2.35 cents of the tax per gallon must be allocated to thecounty, if there are no incorporated cities in the county, or, if there is atleast one incorporated city in the county, allocated monthly by the Departmentto the county and each incorporated city in the county using, except asotherwise provided in paragraph (c), the following formula:

(1) Determine the average monthly amount thecounty and each incorporated city in the county received in the fiscal yearending on June 30, 2005, and allocate to the county and each incorporated cityin the county that amount, or if the total amount to be allocated is less thanthat amount, allocate to the county and each incorporated city in the county apercentage of the total amount to be allocated that is equal to the percentageof the total amount allocated to that county or incorporated city, asapplicable, in the fiscal year ending on June 30, 2005.

(2) If the total amount to be allocated isgreater than the average monthly amount the county and all incorporated citieswithin the county received in the fiscal year ending on June 30, 2005,determine for the county and each incorporated city in the county an amountfrom the total amount to be allocated using the following formula:

(I) One-fourth in proportion to totalarea.

(II) One-fourth in proportion topopulation.

(III) One-fourth in proportion to thetotal mileage of improved roads and streets maintained by the county orincorporated city in the county, as applicable.

(IV) One-fourth in proportion to vehiclemiles of travel on improved roads and streets maintained by the county orincorporated city in the county, as applicable.

For thepurpose of applying the formula, the area of the county excludes the areaincluded in any incorporated city.

(3) Identify whether the county or anyincorporated city in the county had an amount determined pursuant tosubparagraph (2) that was greater than the amount allocated to the county orincorporated city, as applicable, pursuant to subparagraph (1) and, if so:

(I) Subtract the amount determinedpursuant to subparagraph (1) from the amount determined pursuant tosubparagraph (2); and

(II) Add the amounts determined pursuantto sub-subparagraph (I) for the county and all incorporated cities in the county.

(4) Identify whether the county or anyincorporated city in the county had an amount determined pursuant tosubparagraph (2) that was less than or equal to the amount determined for thecounty or incorporated city, as applicable, pursuant to subparagraph (1) and,if so:

(I) Subtract the amount determinedpursuant to subparagraph (2) from the amount determined pursuant tosubparagraph (1); and

(II) Add the amounts determined pursuantto sub-subparagraph (I) for the county and all incorporated cities in thecounty.

(5) Subtract the amount determined pursuant tosub-subparagraph (II) of subparagraph (4) from the amount determined pursuantto sub-subparagraph (II) of subparagraph (3).

(6) Divide the amount determined pursuant tosub-subparagraph (I) of subparagraph (3) for the county and each incorporatedcity in the county by the sum determined pursuant to sub-subparagraph (II) ofsubparagraph (3) for the county and all incorporated cities in the county todetermine the countys and each incorporated citys percentage share of the sumdetermined pursuant to sub-subparagraph (II) of subparagraph (3).

(7) In addition to the allocation made pursuantto subparagraph (1), allocate to the county and each incorporated city in thecounty that is identified pursuant to subparagraph (3) a percentage of thetotal amount determined pursuant to subparagraph (5) that is equal to thepercentage determined pursuant to subparagraph (6).

(c) At the end of each fiscal year, the Departmentshall:

(1) Determine the total amount to be allocatedto a county and each incorporated city within the county pursuant to paragraph(b) for the current fiscal year; and

(2) Use the amount equal to that part of theallocation which represents 2.35 cents per gallon of the proceeds of the taxpaid by a dealer, supplier or user for June of the current fiscal year toallocate to a county and each incorporated city in the county an amountdetermined pursuant to paragraph (d).

(d) If the total amount to be allocated to a county andall incorporated cities in the county determined pursuant to subparagraph (1)of paragraph (c):

(1) Does not exceed the total amount that wasreceived by the county and all the incorporated cities in the county for thefiscal year ending on June 30, 2005, the Department shall adjust the finalmonthly amount allocated to the county and each incorporated city in the countyso that the county and each incorporated city is allocated a percentage of thetotal amount to be allocated that is equal to the percentage of the totalamount allocated to that county or incorporated city, as applicable, in thefiscal year ending on June 30, 2005.

(2) Exceeds the total amount that was receivedby the county and all incorporated cities in the county for the fiscal year endingon June 30, 2005, the Department shall:

(I) Identify the total amount allocated tothe county and each incorporated city in the county for the fiscal year endingon June 30, 2005, and the total amount for the current fiscal year determinedpursuant to subparagraph (1) of paragraph (c);

(II) Apply the formula set forth insubparagraph (2) of paragraph (b) using the amounts in sub-subparagraph (I),instead of the monthly amounts, to determine the total allocations to be madeto the county and the incorporated cities in the county for the current fiscalyear; and

(III) Adjust the final monthly allocationto be made to the county and each incorporated city in the county to ensurethat the total allocations for the current fiscal year equal the amountsdetermined pursuant to sub-subparagraph (II).

5. The amount allocated to the counties andincorporated cities pursuant to subsections 1 to 4, inclusive, must be remittedmonthly. The State Controller shall draw his warrants payable to the countytreasurer of each of the several counties and the city treasurer of each of theseveral incorporated cities, as applicable, and the State Treasurer shall paythe warrants out of the proceeds of the tax levied pursuant to NRS 365.180.

6. The formula computations must be made as of July 1of each year by the Department of Motor Vehicles, based on estimates which mustbe furnished by the Department of Transportation and, if applicable, anyadjustments to the estimates determined to be appropriate by the Committeepursuant to subsection 10. Except as otherwise provided in subsection 10, thedetermination made by the Department of Motor Vehicles is conclusive.

7. The Department of Transportation shall complete:

(a) The estimates of the total mileage of improvedroads or streets maintained by each county and incorporated city on or beforeAugust 31 of each year.

(b) A physical audit of the information submitted byeach county and incorporated city pursuant to subsection 8 at least once every10 years.

8. Each county and incorporated city shall, not laterthan March 1 of each year, submit a list to the Department of Transportationsetting forth:

(a) Each improved road or street that is maintained bythe county or city; and

(b) The beginning and ending points and the totalmileage of each of those improved roads or streets.

Each countyand incorporated city shall, at least 10 days before the list is submitted tothe Department of Transportation, hold a public hearing to identify and determinethe improved roads and streets maintained by the county or city.

9. If a county or incorporated city does not agreewith the estimates prepared by the Department of Transportation pursuant tosubsection 7, the county or incorporated city may request that the Committeeexamine the estimates and recommend an adjustment to the estimates. Such arequest must be submitted to the Committee not later than October 15.

10. The Committee shall hold a public hearing andreview any request it receives pursuant to subsection 9 and determine whetheran adjustment to the estimates is appropriate on or before December 31 of theyear it receives a request pursuant to subsection 9. Any determination made bythe Committee pursuant to this subsection is conclusive.

11. The Committee shall monitor the fiscal impact ofthe formula set forth in this section on counties and incorporated cities.Biennially, the Committee shall prepare a report concerning its findings andrecommendations regarding that fiscal impact and submit the report on or beforeFebruary 15 of each odd-numbered year to the Director of the LegislativeCounsel Bureau for transmittal to the Senate and Assembly Committees onTaxation of the Nevada Legislature for their review.

12. As used in this section:

(a) Committee means the Committee on Local GovernmentFinance created pursuant to NRS 354.105.

(b) Construction, maintenance and repair includes theacquisition, operation or use of any material, equipment or facility that isused exclusively for the construction, maintenance or repair of a county orcity road and is necessary for the safe and efficient use of that road,including, without limitation:

(1) Grades and regrades;

(2) Graveling, oiling, surfacing, macadamizingand paving;

(3) Sweeping, cleaning and sanding roads andremoving snow from a road;

(4) Crosswalks and sidewalks;

(5) Culverts, catch basins, drains, sewers andmanholes;

(6) Inlets and outlets;

(7) Retaining walls, bridges, overpasses,underpasses, tunnels and approaches;

(8) Artificial lights and lighting equipment,parkways, control of vegetation and sprinkling facilities;

(9) Rights-of-way;

(10) Grade and traffic separators;

(11) Fences, cattle guards and other devices tocontrol access to a county or city road;

(12) Signs and devices for the control oftraffic; and

(13) Facilities for personnel and the storage ofequipment used to construct, maintain or repair a county or city road.

(c) Improved road or street means a road or streetthat is, at least:

(1) Aligned and graded to allow reasonablyconvenient use by a motor vehicle; and

(2) Drained sufficiently by a longitudinal andtransverse drainage system to prevent serious impairment of the road or streetby surface water.

(d) Total mileage of an improved road or street meansthe total mileage of the length of an improved road or street, without regardto the width of that road or street or the number of lanes it has for vehiculartraffic.

[Part 2.1:74:1935; added 1947, 850; A 1949, 647;1953, 368; 1955, 170](NRS A 1965, 1174; 1969, 1419; 1975, 1702; 1979, 540,1797, 1798; 1987, 1796, 1797; 1997, 2965; 2001, 388, 1598, 1601; 2003, 60, 834, 1804, 1808; 2005, 539)

NRS 365.560 Proceedsof tax levied pursuant to NRS 365.190.

1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly bythe Department to the counties in which the payment of the tax originatespursuant to the formula set forth in subsection 2.

2. The receipts must be apportioned by the Departmentbetween the county, towns with town boards as organized under NRS 269.016 to 269.019, inclusive, and incorporated citieswithin the county in the same ratio as the assessed valuation of propertywithin the boundaries of the towns or incorporated cities within the countybears to the total assessed valuation of property within the county, includingproperty within the towns or incorporated cities.

3. Any money apportioned to a county pursuant tosubsection 2 must be expended by the county solely for:

(a) The service and redemption of revenue bonds issuedpursuant to chapter 373 of NRS;

(b) The construction, maintenance and repair of thepublic highways of the county; and

(c) The purchase of equipment for that construction,maintenance and repair.

The moneymust not be used to defray the expenses of administration.

4. Any money apportioned to towns or incorporatedcities pursuant to subsection 2 must be expended only upon the streets, alleysand public highways of the town or city, other than state highways, under thedirection and control of the governing body of the town or city.

5. As used in this section, construction, maintenanceand repair has the meaning ascribed to it in NRS365.550.

[Part 2.1:74:1935; added 1947, 850; A 1949, 647;1953, 368; 1955, 170](NRS A 1967, 1737; 1969, 333, 1420; 1975, 1703; 1997,2967; 2001, 389)

NRS 365.565 Proceedsof tax derived from aviation fuel.

1. The tax derived from aviation fuel must bedistributed quarterly from the Account for Taxes on Aviation Fuel in thefollowing manner:

(a) The amount of any optional tax must be remitted tothe:

(1) Governmental entity which operates theairport at which the optional tax was collected, if the airport is operated bya governmental entity;

(2) Governmental entity which owns the airportat which the optional tax was collected, if the airport is owned but notoperated by a governmental entity; or

(3) County in which is located the airport atwhich the optional tax was collected, if the airport is neither owned noroperated by a governmental entity.

(b) After deducting the amount allocated pursuant toparagraph (a), there must be transferred to the Civil Air Patrol Account, whichis hereby created, for the ensuing fiscal year, the total amount remaining inthe Account for Taxes on Aviation Fuel.

2. Any money received by a governmental entitypursuant to subsection 1, except for the money transferred to the Civil AirPatrol Account, must be used by that governmental entity in the same manner asmoney allocated to a governmental entity pursuant to NRS 365.545.

3. The amount transferred to the Civil Air PatrolAccount pursuant to this section must be expended for the support of the NevadaWing of the Civil Air Patrol and is in addition to and separate from anylegislative appropriations made to the Civil Air Patrol Account for the supportof that Wing.

4. Money in the Civil Air Patrol Account may be paidout only upon claims certified by the Wing Commander and the Wing FinanceOfficer and approved by the State Board of Examiners, in the same manner asother claims against the State are paid.

5. Money in the Civil Air Patrol Account may be usedonly by the Wing to:

(a) Carry out its search, rescue and emergencyoperations, homeland defense and narcotics interdiction missions;

(b) Maintain a headquarters; and

(c) Purchase, maintain and repair emergency andtraining equipment.

6. No money in the Civil Air Patrol Account may beexpended for:

(a) The purchase of any aircraft;

(b) Travel expenses; or

(c) Training expenses.

7. Any person who makes a claim against the Civil AirPatrol Account shall reimburse the Account if payment for the claim is alsoreceived from another source.

8. As used in this section, optional tax means a taxon aviation fuel imposed pursuant to NRS365.203.

(Added to NRS by 1965, 1175; A 1966, 71; 1969, 894;1971, 1092; 1975, 7; 1977, 199; 1983, 1024, 1898; 1985, 36; 1989, 199; 1991,1767; 1995, 1796; 2001,1136; 2003, 3205;2005, 690)

PENALTIES AND ENFORCEMENT

NRS 365.570 Unlawfulacts.

1. It is unlawful for any person:

(a) To refuse or neglect to make any statement, reportor return required by the provisions of this chapter;

(b) Knowingly to make, or aid or assist any otherperson in making, a false statement in a report to the Department or inconnection with an application for refund of any tax;

(c) Knowingly to collect or attempt to collect or causeto be repaid to him or to any person, either directly or indirectly, any refundof any tax without being entitled to the same;

(d) To engage in business in this State as a dealer,supplier or exporter or to act in this State as a transporter without being theholder of an uncancelled license authorizing him to engage in that business orto act in that capacity;

(e) To sell any motor vehicle fuel or fuel for jet orturbine-powered aircraft upon which the tax imposed by this chapter has notbeen paid, purchased by or consigned to him by any person other than a licenseddealer or supplier; or

(f) To act as an agent to sell any motor vehicle fuelor fuel for jet or turbine-powered aircraft, obtained in any manner, upon whichthe tax imposed by this chapter has not been paid.

2. Each day or part thereof during which any personengages in business as a dealer, supplier or exporter or acts as a transporterwithout being the holder of an uncancelled license authorizing him to engage inthat business or to act in that capacity constitutes a separate offense withinthe meaning of this section.

[Part 12:74:1935; A 1955, 170](NRS A 1967, 561;1975, 1703; 1983, 1024; 1987, 1307; 1999, 1019; 2003, 2911)

NRS 365.575 Saleor distribution of certain motor vehicle fuel in this State by exporter:Prohibition; penalty; payment of taxes. An exporter shall not sell ordistribute motor vehicle fuel, other than aviation fuel, in this State. Anexporter who violates the provisions of this section:

1. Is guilty of a misdemeanor; and

2. Shall, within the period prescribed in NRS 365.175, pay to the Department thetaxes imposed pursuant to NRS 365.175 to365.192, inclusive, on all motor vehiclefuel, other than aviation fuel, sold or distributed in this State.

(Added to NRS by 1999, 1006)

NRS 365.580 Penaltyfor other violations. Any person violating anyof the provisions of this chapter for which no specific penalty is provided isguilty of a misdemeanor.

[Part 12:74:1935; A 1955, 170](NRS A 1967, 561)

NRS 365.590 Paymentof cost of prosecution of violator. TheDepartment is authorized to have paid out of the State Highway Fund allexpenses incurred in the prosecution before any court of this State of anyperson charged with the violation of any of the provisions of this chapter.

[Part 4:74:1935; A 1955, 170](NRS A 1975, 1704)

NRS 365.600 Administrativefines; injunctions and other remedies.

1. The Department may impose an administrative fine,not to exceed $2,500, for a violation of any provision of this chapter, or anyregulation or order adopted or issued pursuant thereto. The Department shallafford to any person so fined an opportunity for a hearing pursuant to theprovisions of NRS 233B.121.

2. All administrative fines collected by theDepartment pursuant to subsection 1 must be deposited with the State Treasurer tothe credit of the State Highway Fund.

3. In addition to any other remedy provided by thischapter, the Department may compel compliance with any provision of thischapter and any regulation or order adopted or issued pursuant thereto byinjunction or other appropriate remedy. The Department may institute andmaintain in the name of the State of Nevada any such enforcement proceedings.

(Added to NRS by 1999, 1006)

NRS 365.610 Enforcementby sheriffs and other peace officers. Countysheriffs and all other peace officers and traffic officers of this State shall,without further compensation, assist in the enforcement of this chapter, andthey shall make arrests for this purpose when requested by the Department orits duly authorized agents.

[Part 9:74:1935; A 1953, 326; 1955, 170](NRS A 1975,1691)(Substituted in revision for NRS 365.160)

 

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