2005 Nevada Revised Statutes - Chapter 366 — Tax on Special Fuel

CHAPTER 366 - TAX ON SPECIAL FUEL

GENERAL PROVISIONS

NRS 366.010 Shorttitle.

NRS 366.020 Definitions.

NRS 366.025 Departmentdefined.

NRS 366.0255 Dyedspecial fuel defined.

NRS 366.026 Emulsionof water-phased hydrocarbon fuel defined.

NRS 366.030 Highwaydefined.

NRS 366.035 Highwayunder construction or reconstruction defined.

NRS 366.040 Motorvehicle defined.

NRS 366.055 Rackdefined.

NRS 366.057 Retailstation defined.

NRS 366.058 Retailerdefined.

NRS 366.060 Specialfuel defined.

NRS 366.062 Specialfuel dealer defined.

NRS 366.065 Specialfuel exporter defined.

NRS 366.070 Specialfuel supplier defined.

NRS 366.075 Specialfuel transporter defined.

NRS 366.080 Specialfuel user defined.

NRS 366.085 Specialmobile equipment defined.

NRS 366.089 Storagetank defined.

NRS 366.095 Terminaldefined.

NRS 366.100 Usedefined.

ADMINISTRATION

NRS 366.110 Generalpowers and duties of Department of Motor Vehicles.

NRS 366.120 Employmentof accountants, auditors and other assistants.

NRS 366.130 Moneyfor administration of chapter; payment of administrative costs.

NRS 366.140 Records,receipts, invoices and other papers regarding special fuel: Maintenance;availability.

NRS 366.150 Examinations,investigations and inspections; fee for examination of records outside State.

NRS 366.160 Publicand confidential records.

NRS 366.170 Reciprocalprovision of information.

NRS 366.175 Cooperativeagreements for information regarding interstate use of special fuels; contentsof agreement; audit of records.

NRS 366.180 Unlawfuldisclosure of information; penalty.

IMPOSITION OF TAX

NRS 366.190 Rateof tax.

NRS 366.195 Additionalexcise tax levied on special fuel if federal tax reduced or discontinued.

NRS 366.197 Factorfor conversion of volumetric measurement.

NRS 366.199 Prohibitedimportation, sale, distribution, use or storage of special fuel which is notdyed; exceptions.

NRS 366.200 Exemptsales and uses.

NRS 366.203 Additionof dye to certain exempt special fuel; operation or maintenance on highway ofvehicle containing dyed special fuel.

NRS 366.206 Specialfuel dealer not to collect tax on certain exempt sales.

NRS 366.207 Collectionof tax on special fuel which is not dyed; exceptions; records of certain sales;refunds.

NRS 366.210 Taxin lieu of tax imposed by chapter 365 of NRS.

LICENSES AND BONDS

NRS 366.220 Mandatorylicensing requirements; restriction on authority to sell or distribute dyedspecial fuel; regulations of Department.

NRS 366.221 Specialfuel user: Exemptions from licensing.

NRS 366.223 Temporarypermit for special fuel; regulations of Department.

NRS 366.235 Form,conditions and amount of bond; deposit in lieu of bond.

NRS 366.240 Issuanceor denial of license.

NRS 366.250 Hearingon denial of license.

NRS 366.260 Validityand transferability of licenses.

NRS 366.265 Specialfuel user: Display of identifying device; location of license.

NRS 366.270 Dutiesupon discontinuance, sale or transfer of business.

NRS 366.350 Revocationof license.

NRS 366.360 Cancellationof license.

COLLECTION AND PAYMENT

NRS 366.370 Duedate of tax; when payment by mail is deemed received.

NRS 366.375 Whentax becomes delinquent; extension of time for payment; deposit of proceeds frompenalty.

NRS 366.380 Specialfuel users: Quarterly or annual returns.

NRS 366.383 Specialfuel suppliers: Monthly returns and payments.

NRS 366.386 Specialfuel dealers: Periodic returns and payments; reporting periods.

NRS 366.387 Specialfuel exporters: Monthly statements.

NRS 366.390 Retentionof percentage of tax for certain costs.

NRS 366.395 Interestand penalties on default; when return or statement deemed delinquent.

NRS 366.397 Permitto defer payment of tax: Application; bond; payment of tax by electronictransfer; effect of failure to pay tax; notice of revocation; regulations.

NRS 366.540 Paymentand computation of tax; maintenance of separate account.

NRS 366.545 Operatorpresumed to be owner of vehicle; joint and several liability of lessor andlessee.

OVERPAYMENTS AND REFUNDS

NRS 366.650 Provisionof refund or credit: General requirements.

NRS 366.660 Prohibitionagainst issuance of injunction or other process to prevent collection of tax;action against State Treasurer after payment under protest.

NRS 366.670 Actionto recover amount paid: Time to sue; waiver of right; consideration of groundsof illegality.

NRS 366.680 Judgmentfor plaintiff: Disposition of amount; interest.

RECORDS AND REPORTS

NRS 366.690 Recordsof shipments: Preparation and use.

NRS 366.695 Monthlyreports of deliveries by special fuel transporters.

DISTRIBUTION OF PROCEEDS

NRS 366.700 Depositin Motor Vehicle Fund; limitation on use.

PENALTIES AND ENFORCEMENT

NRS 366.710 Falseor fraudulent reports; penalty.

NRS 366.715 Sealingspecial fuel pump, metered pipes and hoses of rack: Conditions; notice.

NRS 366.717 Saleor distribution of special fuel in this State by special fuel exporter prohibited;penalty; payment of tax.

NRS 366.720 Unlawfulacts; penalty.

NRS 366.730 Penaltyfor other violations.

NRS 366.733 Saleor distribution of dyed special fuel: Prerequisites; administrative fine forviolation.

NRS 366.735 Misuseor alteration of dyed special fuel: Administrative fine; suspension orrevocation of license.

NRS 366.740 Impositionand deposit of administrative fines; opportunity for hearing; injunctions andother remedies.

_________

GENERAL PROVISIONS

NRS 366.010 Shorttitle. This chapter is known and may be citedas the Special Fuel Tax Act of 1953.

[1:364:1953]

NRS 366.020 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS366.025 to 366.100, inclusive, havethe meanings ascribed to them in those sections.

[Part 2:364:1953](NRS A 1995, 2370; 1997, 1310, 3396;1999, 1272; 2003, 2912; 2005, 1152)

NRS 366.025 Departmentdefined. Department means the Department ofMotor Vehicles.

(Added to NRS by 1957, 600; A 1985, 1987; 2001, 2600)

NRS 366.0255 Dyedspecial fuel defined. Dyed special fuelmeans special fuel which, in accordance with subsection 1 of NRS 366.203, must be dyed before it isremoved for distribution from the rack.

(Added to NRS by 2005, 1151)

NRS 366.026 Emulsionof water-phased hydrocarbon fuel defined. Emulsionof water-phased hydrocarbon fuel means a mixture of any hydrocarbon and waterif the water is at least 20 percent by volume of the total mixture.

(Added to NRS by 1997, 1310)

NRS 366.030 Highwaydefined.

1. Highway means every way or place of whatevernature open to the use of the public for purposes of traffic, includinghighways under construction.

2. Highway does not include any way constructed byprivate individuals for the use of a private enterprise, although such way maybe used occasionally by persons other than the individuals constructing suchway or who use the way in furtherance of a private enterprise, if no publicfunds are currently used in the maintenance of such way in any amountwhatsoever.

[Part 2:364:1953](NRS A 1969, 577)

NRS 366.035 Highwayunder construction or reconstruction defined. Highwayunder construction or reconstruction means all portions of a highway which arein any part constructed or maintained through the use of public funds, whetheror not open to the use of the public.

(Added to NRS by 1969, 576)

NRS 366.040 Motorvehicle defined. Motor vehicle means and includesevery self-propelled vehicle operated upon a highway.

[Part 2:364:1953]

NRS 366.055 Rackdefined. Rack means a deck, platform or openbay which consists of a series of metered pipes and hoses for deliveringspecial fuel from a refinery or terminal into a motor vehicle, rail car orvessel.

(Added to NRS by 1995, 2367)

NRS 366.057 Retailstation defined. Retail station means anyfixed facility or location that:

1. Operates in the retail business of selling orhandling fuel; or

2. Dispenses fuel from a stationary pump or meteredtank for which the access to the fuel is not controlled.

(Added to NRS by 2005, 1151)

NRS 366.058 Retailerdefined. Retailer means any person, otherthan a dealer or supplier, who is engaged in the business of selling orhandling any special fuel at a retail station and who delivers or authorizesthe delivery of fuel into the fuel supply tank of a motor vehicle that is notowned by that person.

(Added to NRS by 2005, 1151)

NRS 366.060 Specialfuel defined. Special fuel means anycombustible gas or liquid used for the generation of power for the propulsionof motor vehicles, including an emulsion of water-phased hydrocarbon fuel. Theterm does not include motor vehicle fuel as defined in chapter 365 of NRS.

[Part 2:364:1953](NRS A 1969, 577; 1997, 1310)

NRS 366.062 Specialfuel dealer defined. Special fuel dealermeans a person who sells compressed natural gas or liquefied petroleum gas anddelivers any part thereof into the tank for the supply of fuel of a motorvehicle that is not owned or controlled by him.

(Added to NRS by 1997, 3395)

NRS 366.065 Specialfuel exporter defined. Special fuelexporter means a person, other than a special fuel supplier, who receivesspecial fuel in this State and sells or distributes it outside this State.

(Added to NRS by 1995, 2367)

NRS 366.070 Specialfuel supplier defined. Special fuelsupplier means a person who:

1. Imports or acquires immediately upon importationinto this State special fuel from within or without a state, territory orpossession of the United States or the District of Columbia into a terminallocated in this State;

2. Produces, manufactures or refines special fuel inthis State; or

3. Otherwise acquires for distribution in this Statespecial fuel with respect to which there has been no previous taxable sale oruse.

[Part 2:364:1953](NRS A 1995, 2370)

NRS 366.075 Specialfuel transporter defined. Special fueltransporter means a person, except a special fuel supplier or special fuelexporter licensed pursuant to this chapter, who transports special fuel ininterstate commerce to or from any point within this State, or solely withinthis State.

(Added to NRS by 2003, 2911)

NRS 366.080 Specialfuel user defined. Special fuel user meansany person who consumes in this State special fuel for the propulsion of motorvehicles owned or controlled by him upon the highways of this State, includinghighways under construction or reconstruction.

[Part 2:364:1953](NRS A 1959, 863; 1969, 577; 1971,635)

NRS 366.085 Specialmobile equipment defined. Special mobileequipment means a vehicle not designed or used primarily for thetransportation of persons or property, and only incidentally operated or movedupon a highway. The term includes scoopmobiles, forklifts, ditch-diggingapparatus, well-boring apparatus and road construction and maintenancemachinery, such as asphalt graders, bituminous mixers, bucket loaders, tractorsother than truck tractors; leveling graders, finishing machines, motor graders,road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels,draglines and self-propelled cranes and earth-moving equipment. Special mobileequipment does not include house trailers, dump trucks, truck-mounted transitmixers, or other vehicles designed for the transportation of persons orproperty to which machinery has been attached.

(Added to NRS by 1977, 377)

NRS 366.089 Storagetank defined. Storage tank means anycontainer designed to transport or store fuel, including, without limitation, afuel tank on a motor vehicle that is used to supply fuel for the propulsion ofthe motor vehicle.

(Added to NRS by 1999, 1272)

NRS 366.095 Terminaldefined. Terminal means a facility for thestorage of special fuel which is supplied by a motor vehicle, pipeline orvessel and from which special fuel is removed for distribution at a rack.

(Added to NRS by 1995, 2367)

NRS 366.100 Usedefined. Use means the consumption by aspecial fuel user of special fuels in propulsion of a motor vehicle on thehighways of this State.

[Part 2:364:1953](NRS A 1995, 2371)

ADMINISTRATION

NRS 366.110 Generalpowers and duties of Department of Motor Vehicles. TheDepartment:

1. Shall enforce the provisions of this chapter.

2. May adopt and enforce regulations relating to theadministration and enforcement of this chapter.

3. Shall, by regulation, define incidentally operatedor moved upon a highway for the purpose of NRS366.085.

4. May determine whether any particular vehicle notspecified in NRS 366.085 is specialmobile equipment.

[Part 24:364:1953](NRS A 1957, 600; 1977, 378; 1999, 124; 2001, 853, 2600; 2003, 16)

NRS 366.120 Employmentof accountants, auditors and other assistants. TheDepartment may employ such accountants, auditors, investigators, assistants andclerks as it may deem necessary for the efficient administration of thischapter.

[Part 24:364:1953](NRS A 1957, 600; 1969, 577, 1086;1985, 416)

NRS 366.130 Moneyfor administration of chapter; payment of administrative costs.

1. Funds for the administration of the provisions ofthis chapter shall be provided by direct legislative appropriation from theState Highway Fund, upon presentation of budgets in the manner required by law.

2. All costs of administration of this chapter shallbe paid from the legislative appropriation made from the State Highway Fund onclaims presented by the Department, approved by the State Board of Examiners,and allowed and paid as other claims against the State are allowed and paid.

[Part 24:364:1953] + [Part 29:364:1953](NRS A 1957,600)

NRS 366.140 Records,receipts, invoices and other papers regarding special fuel: Maintenance;availability.

1. Every special fuel supplier, special fuel dealer,special fuel exporter, special fuel transporter, special fuel user andretailer, and every other person transporting or storing special fuel in thisState shall keep such records, receipts, invoices and other pertinent paperswith respect thereto as the Department requires.

2. The records, receipts, invoices and other pertinentpapers described in subsection 1 must be preserved for 4 years after the dateon which the record, receipt, invoice or other pertinent paper was created orgenerated.

3. The records, receipts, invoices and other pertinentpapers must be available at all times during business hours to the Departmentor its authorized agents.

[22:364:1953](NRS A 1957, 601; 1969, 577; 1977, 378;1987, 965; 1995, 2371; 1997, 3396; 2003, 2912; 2005, 1152)

NRS 366.150 Examinations,investigations and inspections; fee for examination of records outside State.

1. The Department or its authorized agents may:

(a) Examine the books, papers, records and equipment ofany special fuel supplier, special fuel dealer, special fuel exporter, specialfuel transporter, special fuel user or any other person transporting or storingspecial fuel;

(b) Investigate the character of the disposition whichany person makes of special fuel; and

(c) Stop and inspect a motor vehicle that is using ortransporting special fuel,

to determinewhether all excise taxes due pursuant to this chapter are being properlyreported and paid.

2. The fact that the books, papers, records andequipment described in paragraph (a) of subsection 1 are not maintained in thisState at the time of demand does not cause the Department to lose any right ofexamination pursuant to this chapter at the time and place those books, papers,records and equipment become available.

3. If a special fuel supplier, special fuel dealer,special fuel exporter, special fuel transporter or special fuel user wishes tokeep proper books and records pertaining to business done in Nevada elsewherethan within the State of Nevada for inspection as provided in this section, hemust pay a fee for the examination in an amount per day equal to the amount setby law for out-of-state travel for each day or fraction thereof during whichthe examiner is actually engaged in examining those books and records, plus theactual expenses of the examiner during the time that the examiner is absentfrom this State for the purpose of making the examination, but the time mustnot exceed 1 day going to and 1 day coming from the place where the examinationis to be made in addition to the number of days or fractions thereof theexaminer is actually engaged in auditing those books and records. Not more thantwo such examinations may be charged against any special fuel supplier, specialfuel dealer, special fuel exporter, special fuel transporter or special fueluser 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 special fuelsupplier, special fuel dealer, special fuel exporter, special fuel transporteror special fuel user shall furnish a statement showing the contents of therecords to such extent and in such detail and form as the Department mayrequire.

[23:364:1953](NRS A 1957, 601; 1995, 2371; 1997,3397; 1999, 1273;2003, 2912)

NRS 366.160 Publicand confidential records.

1. All records of mileage operated, origin anddestination points within this State, equipment operated in this State, gallonsor cubic feet consumed, and tax paid must at all reasonable times be open tothe public.

2. All supporting schedules, invoices and otherpertinent papers relative to the business affairs and operations of any specialfuel supplier, special fuel dealer, special fuel exporter, special fueltransporter or special fuel user, and any information obtained by aninvestigation of the records and equipment of any special fuel supplier,special fuel dealer, special fuel exporter, special fuel transporter or specialfuel user, shall be deemed confidential and must not be revealed to any personexcept as necessary to administer this chapter or as otherwise provided by law.

[25:364:1953](NRS A 1987, 1388; 1995, 2372; 1997,3397; 2003, 2913)

NRS 366.170 Reciprocalprovision of information. The Department may,upon request from officials to whom is entrusted the enforcement of the specialfuel tax law of any other state, the District of Columbia, the United States,its territories or possessions, or any foreign country, forward to thoseofficials any information which it may have relative to the receipt, storage,delivery, sale, use or other disposition of special fuel by any special fuelsupplier, special fuel dealer, special fuel exporter, special fuel transporteror special fuel user, if such other state, district, territory or possessionfurnishes similar information to this State.

[26:364:1953](NRS A 1957, 601; 1995, 2372; 1997,3397; 2003, 2913)

NRS 366.175 Cooperativeagreements for information regarding interstate use of special fuels; contentsof agreement; audit of records.

1. To the extent permitted by federal law, theDepartment may enter into cooperative agreements with other states andcountries for the exchange of information regarding, and the auditing of,persons who use special fuel in motor vehicles operated or intended to operateinterstate. Any agreement, arrangement or declaration, or any amendmentthereto, is not effective until reduced to writing and signed by the partiesthereto or their authorized representatives.

2. An agreement may include, with respect to personswho use special fuel, provisions:

(a) For determining the domicile of those persons;

(b) Specifying the records which are required to bekept by those persons;

(c) Relating to audit procedures, the exchange ofinformation and persons eligible for licensing;

(d) Defining various words and terms;

(e) Setting forth the procedure for collecting specialfuel taxes owing to another jurisdiction and forwarding those taxes to thatjurisdiction; and

(f) Designed to facilitate the administration of theagreement.

3. The Department may, pursuant to the terms of anagreement, forward to the designated representatives of another jurisdictionany information in its possession relating to the manufacture, transportation,shipment, sale or use of special fuel by any person, and the location withinthis State of any motor vehicles owned by a person who has been identified byanother jurisdiction as a user of special fuel.

4. An agreement may provide that each jurisdictionshall audit the records of persons residing or doing business within thatjurisdiction to determine if the special fuel taxes owing to each jurisdictionhave been properly reported and paid, and requiring each jurisdiction toforward the findings of its audits to every other jurisdiction in which theperson who is the subject of an audit has incurred tax liability as a result ofhis use of special fuel. The audit findings received from another jurisdictionmay be used by the Department as the basis for an estimated assessment of taxdue from a person pursuant to the provisions of NRS 360A.100.

5. Any agreement entered into pursuant to theprovisions of this section does not preclude the Department from auditing therecords of any person subject to the provisions of this chapter.

(Added to NRS by 1989, 1416; A 1999, 1019)

NRS 366.180 Unlawfuldisclosure of information; penalty.

1. It shall be unlawful for the Department or anyperson having an administrative duty under this chapter to divulge or to makeknown in any manner whatever the business affairs, operations or informationobtained by an investigation of records of any person visited or examined inthe discharge of official duty, or the amount or source of income, profits,losses, expenditures or any particular thereof set forth or disclosed in anyreport, or to permit any report or copy thereof to be seen or examined by anyperson except as provided by NRS 366.160and 366.170.

2. Any violation of the provisions of this sectionshall be a gross misdemeanor.

[27:364:1953](NRS A 1957, 601; 1967, 562)

IMPOSITION OF TAX

NRS 366.190 Rateof tax.

1. Except as otherwise provided in subsection 2, a taxis hereby imposed at the rate of 27 cents per gallon on the sale or use ofspecial fuels.

2. A tax is hereby imposed at:

(a) The rate of 19 cents per gallon on the sale or useof an emulsion of water-phased hydrocarbon fuel;

(b) The rate of 22 cents per gallon on the sale or useof liquefied petroleum gas; and

(c) The rate of 21 cents per gallon on the sale or useof compressed natural gas.

[Part 3:364:1953; A 1955, 425](NRS A 1981, 1714,1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993,597; 1997, 1311)

NRS 366.195 Additionalexcise tax levied on special fuel if federal tax reduced or discontinued.

1. In addition to any other tax provided for in thischapter, there must be levied an excise tax on special fuel.

2. This tax must be imposed and will increase if thetax collected by the Federal Government, pursuant to the provisions of 26U.S.C. 4041 or any other tax collected by the Federal Government relating tospecial 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.

(Added to NRS by 1973, 585; A 1997, 2967)

NRS 366.197 Factorfor conversion of volumetric measurement. Forthe purpose of taxing the sale or use of compressed natural gas or liquefiedpetroleum gas, 125 cubic feet of natural gas or liquefied petroleum gas shallbe deemed to equal 1 gallon of special fuel.

(Added to NRS by 1987, 1387)

NRS 366.199 Prohibitedimportation, sale, distribution, use or storage of special fuel which is notdyed; exceptions.

1. Except as otherwise provided in subsection 2, aperson shall not import, sell, distribute, use or store special fuel in thisState to which dye has not been added pursuant to NRS 366.203 or for which the tax imposedpursuant to NRS 366.190 has not beenpaid.

2. A special fuel supplier or special fuel dealer mayimport or store special fuel which has not been dyed and for which the taximposed pursuant to NRS 366.190 has notbeen paid.

(Added to NRS by 1995, 2367; A 1997, 3397)

NRS 366.200 Exemptsales and uses.

1. The sale or use of special fuel for any purposeother than to propel a motor vehicle upon the public highways of Nevada isexempt from the application of the tax imposed by NRS 366.190. The exemption provided in thissubsection applies only in those cases where the purchasers or the users ofspecial fuel establish to the satisfaction of the Department that the special fuelpurchased or used was used for purposes other than to propel a motor vehicleupon the public highways of Nevada.

2. Sales made to the United States Government or anyinstrumentality thereof are exempt from the tax imposed by this chapter.

3. Sales made to any state, county, municipality,district or other political subdivision thereof are exempt from the tax imposedby this chapter.

4. Sales made to any person to be used to propel amotor vehicle which is dedicated for exclusive use as part of a system which:

(a) Operates motor vehicles for public transportationin an urban area;

(b) Transports persons who pay the established fare;and

(c) Uses public money to operate the system or acquirenew equipment,

are exemptfrom the tax imposed by this chapter.

5. Sales made to any person for use in operatingspecial mobile equipment are exempt from the tax imposed by this chapter.

[Part 3:364:1953; A 1955, 425](NRS A 1957, 602;1971, 87; 1983, 1944; 1995, 2411; 2001, 853)

NRS 366.203 Additionof dye to certain exempt special fuel; operation or maintenance on highway ofvehicle containing dyed special fuel.

1. Special fuel, other than compressed natural gas,liquefied petroleum gas or kerosene, which is exempt from the tax pursuant tosubsection 3 or 4 of NRS 366.200 must bedyed before it is removed for distribution from a rack. The dye added to theexempt special fuel must be of the color and concentration required by theregulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. 4082.

2. Except as otherwise provided in subsections 3, 4and 5, a person shall not operate or maintain on any highway in this State amotor vehicle which contains dyed special fuel in the fuel tank of thatvehicle. A person who operates or maintains a motor vehicle in violation ofthis subsection and the registered owner of the motor vehicle are jointly andseverally liable for any taxes, penalties and interest payable to theDepartment.

3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200, is exempt from the tax imposedby this chapter may operate or maintain a motor vehicle on a highway in thisState which contains dyed special fuel in the fuel tank of that vehicle.

4. To the extent permitted by federal law, a personmay operate or maintain on a highway in this State any special mobile equipmentor farm equipment that contains dyed special fuel in the fuel tank of thespecial mobile equipment or farm equipment. As used in this subsection:

(a) Farm equipment means any self-propelled machineryor motor vehicle that is designed solely for tilling soil or for cultivating,harvesting or transporting crops or other agricultural products from a field orother area owned or leased by the operator of the farm equipment and in whichthe crops or agricultural products are grown, to a field, yard, silo, cellar,shed or other facility which is:

(1) Owned or leased by the operator of the farmequipment; and

(2) Used to store or process the crops or agriculturalproducts.

The termincludes a tractor, baler or swather or any implement used to retrieve hay.

(b) Highway does not include a controlled-accesshighway as defined in NRS 484.041.

5. To the extent authorized by federal law, a personmay operate or maintain a motor vehicle on a highway in this State thatcontains dyed special fuel in the fuel tank if the motor vehicle is used onlyto cross the highway to travel from one parcel of land owned or controlled bythe person to another parcel of land owned or controlled by the person.

6. There is a rebuttable presumption that all specialfuel which is not dyed special fuel and which is sold or distributed in thisState is for the purpose of propelling a motor vehicle.

(Added to NRS by 1995, 2367; A 1997, 2831, 3398; 1999, 679; 2001, 854; 2003, 514, 2913; 2005, 1152)

NRS 366.206 Specialfuel dealer not to collect tax on certain exempt sales. A special fuel dealer shall not collect the tax on specialfuel from a purchaser who is exempt from the tax on special fuel pursuant to NRS 366.200.

(Added to NRS by 1997, 3395)

NRS 366.207 Collectionof tax on special fuel which is not dyed; exceptions; records of certain sales;refunds.

1. Except as otherwise provided in subsections 2 and3, each special fuel supplier who sells or distributes special fuel to whichdye has not been added shall, at the time the special fuel is purchased,collect the tax imposed pursuant to NRS366.190.

2. A special fuel supplier may sell special fuel to apurchaser without collecting the tax imposed pursuant to NRS 366.190 if the purchaser of the specialfuel:

(a) Has been issued a permit by the Department pursuantto NRS 366.397; and

(b) Elects to defer payment of the tax.

3. A special fuel supplier shall not collect the taximposed pursuant to NRS 366.190 if thepurchaser of the special fuel is:

(a) A special fuel supplier;

(b) A special fuel exporter; or

(c) A special fuel dealer.

4. A special fuel supplier who sells special fuel toany other special fuel supplier or special fuel dealer shall keep such recordsof the transaction as the Department may require. The Department shall adoptregulations setting forth:

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

(b) The period for which those records must be kept bythe special fuel supplier.

5. If, within a period of 6 months, a person purchasesnot less than 200 gallons of special fuel in this State which is used for apurpose that is exempt from the payment of the tax on special fuel pursuant to NRS 366.200, he may apply to the Departmentfor a refund in the manner prescribed in subsection 6 of NRS 366.650.

6. Any person who resells, for a taxable purpose,special fuel that was exempt from the tax imposed by this chapter and to whichdye has not been added shall collect the tax and remit it to the Department.

(Added to NRS by 1995, 2367; A 1997, 3398; 1999, 1273)

NRS 366.210 Taxin lieu of tax imposed by chapter 365 of NRS. The taximposed by this chapter shall be in lieu of the tax imposed by chapter 365 of NRS in connection with specialfuel as defined in NRS 366.060.

[30:364:1953](NRS A 1969, 578)

LICENSES AND BONDS

NRS 366.220 Mandatorylicensing requirements; restriction on authority to sell or distribute dyedspecial fuel; regulations of Department.

1. Except as otherwise provided in this chapter, it isunlawful for any:

(a) Special fuel supplier, special fuel dealer orspecial fuel user to sell or use special fuel within this State unless thespecial fuel supplier, special fuel dealer or special fuel user is the holderof a special fuel suppliers, special fuel dealers or special fuel userslicense issued to him by the Department.

(b) Person to be a:

(1) Special fuel exporter unless the person isthe holder of a special fuel exporters license issued to him by theDepartment.

(2) Special fuel transporter unless the personis the holder of a special fuel transporters license issued to him by theDepartment.

(c) Retailer or other person to sell or distribute dyedspecial fuel unless the retailer or person controls the access to the dyedspecial fuel.

2. The Department may adopt regulations relating tothe issuance of any special fuel suppliers, special fuel dealers, specialfuel exporters, special fuel transporters or special fuel users license andthe collection of fees therefor.

[Part 5:364:1953](NRS A 1957, 602; 1969, 578; 1971,636; 1973, 695; 1981, 1056; 1985, 2129; 1987, 489; 1995, 2372; 1997, 3398; 2003, 2914; 2005, 1153)

NRS 366.221 Specialfuel user: Exemptions from licensing.

1. Except as otherwise provided in subsection 2, aspecial fuel users license is not required of the following classes of specialfuel users:

(a) Operators of motor vehicles who make occasional tripsinto this State for service or repair.

(b) Operators of house coaches as defined in NRS 484.067.

(c) Operators of motor vehicles having a declared grossweight of 26,000 pounds or less.

(d) Operators of unladen motor vehicles purchased inthis State for the trip from the point of delivery to the state boundary.

(e) Operators of motor vehicles who make occasionaltrips into or across this State for nonprofit or eleemosynary purposes.

2. A person otherwise exempt pursuant to subsection 1who does not purchase special fuel in this State in an amount commensurate withhis consumption of special fuel in the propulsion of motor vehicles on thehighways of this State shall secure a special fuel users license.

(Added to NRS by 1971, 635; A 1981, 1056; 1983, 1627;1985, 1840, 2129; 1987, 490, 1865, 1866; 1989, 1417; 1999, 155; 2001, 59)

NRS 366.223 Temporarypermit for special fuel; regulations of Department.

1. A special fuel user may, in lieu of causing a motorvehicle that has a declared gross weight in excess of 26,000 pounds to belicensed pursuant to the provisions of NRS366.220, obtain a temporary permit for special fuel from a vendorauthorized to issue permits pursuant to NRS481.051 before entering the State or immediately upon entering the State.The fee for a temporary permit for special fuel is $30 and is not refundable.

2. Except as otherwise provided in subsection 3, atemporary permit for special fuel authorizes the operation of such a motorvehicle over the highways of this State from point of entry to point of exitfor not more than 24 consecutive hours.

3. The Department may issue to the owner or operatorof a common motor carrier of passengers a temporary permit for special fuelthat authorizes the operation of the motor carrier for not more than 120consecutive hours.

4. The Department may adopt regulations relating tothe issuance of a temporary permit for special fuel pursuant to this section.

(Added to NRS by 1997, 3396)

NRS 366.235 Form,conditions and amount of bond; deposit in lieu of bond.

1. An applicant for or holder of a special fuelsuppliers or special fuel dealers license shall provide a bond executed byhim as principal, and by a corporation qualified pursuant to the laws of thisState as surety, payable to the State of Nevada, and conditioned upon thefaithful performance of all of the requirements of this chapter and upon thepunctual payment of all excise taxes, penalties and interest due to the Stateof Nevada. The total amount of the bond or bonds of any holder of a specialfuel suppliers or special fuel dealers license must be fixed by theDepartment at not less than three times the estimated maximum monthly tax,determined in such a manner as the Department deems proper, but the amount mustnot be less than $1,000 for a special fuel supplier and must not be less than$100 for a special fuel dealer. If the Department determines that a person ishabitually delinquent in the payment of amounts due to the Department, it mayincrease the amount of his security to not more than five times the estimatedmaximum monthly tax. When cash or a savings certificate, certificate of depositor investment certificate is used, the amount required must be rounded off tothe next larger integral multiple of $100.

2. No recovery on any bond, nor the execution of anynew bond, nor the suspension or revocation of any special fuel suppliers orspecial fuel dealers license affects the validity of any bond.

3. In lieu of a bond or bonds, an applicant for orholder of a special fuel suppliers or special fuel dealers license maydeposit with the State Treasurer, under such terms as the Department mayprescribe, a like amount of lawful money of the United States or any other formof security authorized by NRS 100.065.If security is provided in the form of a savings certificate, certificate ofdeposit or investment certificate, the certificate must state that the amountis unavailable for withdrawal except upon order of the Department.

4. If the holder of a special fuel suppliers orspecial fuel dealers license is required to provide a bond of more than$5,000, the Department may reduce the requirements for the bond to not lessthan $5,000 upon the suppliers or dealers faithful performance of all therequirements of this chapter and the punctual payment of all taxes due theState of Nevada for the 3 preceding calendar years.

5. The Department shall immediately reinstate theoriginal requirements for a bond for a holder of a special fuel suppliers orspecial fuel dealers license upon his:

(a) Lack of faithful performance of the requirements ofthis chapter; or

(b) Failure to pay punctually all taxes, fees,penalties and interest due the State of Nevada.

[4:364:1953](NRS A 1957, 605; 1967, 854; 1969, 580;1973, 703; 1977, 380; 1981, 1057; 1983, 132; 1987, 967; 1989, 30, 1070; 1993,1985; 1995, 2376; 1997, 3403; 1999, 1274)(Substitutedin revision for NRS 366.550)

NRS 366.240 Issuanceor denial of license.

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

(a) Upon receipt of the application and bond in properform, issue to the applicant a special fuel suppliers or special fuel dealerslicense.

(b) Upon receipt of the application in proper form,issue to the applicant a special fuel exporters, special fuel transporters orspecial fuel users license.

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 special fuel supplier or specialfuel dealer, neglects or refuses to furnish a bond as required by this chapter;

(d) Who is in default in the payment of a tax onspecial fuel in this State, any other state, the District of Columbia, theUnited States, a territory or possession of the United States or any foreigncountry;

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

(f) Upon other sufficient cause being shown.

[Part 5:364:1953](NRS A 1957, 602; 1969, 578; 1977,378; 1983, 1627; 1987, 490; 1989, 29; 1995, 2372; 1997, 3399; 2003, 2914)

NRS 366.250 Hearingon denial of license. Any applicant whoseapplication for a special fuel suppliers license, special fuel dealerslicense, special fuel exporters license, special fuel transporters license orspecial fuel users license has been denied may petition the Department for ahearing. 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.

[Part 5:364:1953](NRS A 1957, 602; 1969, 579; 1995,2373; 1997, 3399; 2003,2915)

NRS 366.260 Validityand transferability of licenses.

1. A license issued pursuant to this chapter:

(a) Except as otherwise provided in subsection 2, isvalid until suspended, revoked or cancelled.

(b) Is not transferable.

2. Each special fuel users license is valid for acalendar year unless suspended, revoked or cancelled.

[Part 5:364:1953](NRS A 1959, 853; 1965, 566; 1969,579; 1983, 1628; 1987, 490; 1995, 2373; 1997, 3399; 2003, 2915)

NRS 366.265 Specialfuel user: Display of identifying device; location of license. Aspecial fuel user who is required to hold a special fuel users licensepursuant to the provisions of this chapter shall:

1. If he uses special fuel in a motor vehicle that isoperated or intended to operate interstate:

(a) Obtain an identifying device issued pursuant to acooperative agreement entered into pursuant to NRS 366.175; and

(b) Conspicuously display that identifying device onthe exterior of the motor vehicle in such location as is required pursuant tothe cooperative agreement.

2. At any time he is using special fuel in this State,ensure that his license, or a reproduction of the license that is authorized bythe Department, is located in the motor vehicle.

(Added to NRS by 1999, 1272)

NRS 366.270 Dutiesupon discontinuance, sale or transfer of business. Ifany person ceases to be a special fuel supplier, special fuel dealer, specialfuel exporter, special fuel transporter or special fuel user within this Stateby reason of the discontinuance, sale or transfer of his business, he shall:

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

2. Surrender to the Department the license issued tohim by the Department.

3. If he is:

(a) A special fuel user, file the tax return requiredpursuant to NRS 366.380 and pay alltaxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both thefiling and payment are due on or before the last day of the month following themonth of the discontinuance, sale or transfer of the business.

(b) A special fuel supplier, file the tax returnrequired pursuant to NRS 366.383 and payall taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last dayof the month following the month of the discontinuance, sale or transfer of thebusiness.

(c) A special fuel dealer, file the tax return requiredpursuant to NRS 366.386 and pay alltaxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both thefiling and payment are due on or before the last day of the month following themonth of the discontinuance, sale or transfer of the business.

(d) A special fuel exporter, file the report requiredpursuant to NRS 366.387 on or before thelast day of the month following the month of the discontinuance, sale ortransfer of the business.

(e) A special fuel transporter, file the reportrequired pursuant to NRS 366.695 within25 days after the end of the month of the discontinuance, sale or transfer ofthe business.

[Part 5:364:1953](NRS A 1957, 603; A 1960, 84; 1969,579; 1975, 26; 1977, 379; 1983, 1628; 1987, 491; 1995, 2373; 1997, 3399; 2003, 2915)

NRS 366.350 Revocationof license.

1. The Department may revoke the license of anyspecial fuel dealer, special fuel supplier, special fuel exporter, special fueltransporter or special fuel user for reasonable cause, including, withoutlimitation, refusing or neglecting to comply with the provisions of thischapter.

2. Before revoking a license, the Department shallsend a notice by registered or certified mail to the licensee at his last knownaddress ordering him to appear before the Department at a time not less than 10days after the mailing of the notice and show cause why the license should notbe revoked.

[Part 7:364:1953; A 1955, 425](NRS A 1957, 604;1969, 95; 1995, 2373; 1997, 3400; 2003, 2916)

NRS 366.360 Cancellationof license.

1. The Department shall cancel any license to act as aspecial fuel supplier, special fuel dealer, special fuel exporter, special fueltransporter or special fuel user immediately upon the surrender thereof by theholder.

2. If a surety has lodged with the Department awritten request to be released and discharged of liability, the Departmentshall immediately notify the special fuel supplier or special fuel dealer whofurnished the bond, and unless he files a new bond as required by the Departmentwithin 30 days or makes a deposit in lieu thereof as provided in NRS 366.235, the Department may cancel hislicense.

3. If a special fuel supplier or special fuel dealerbecomes delinquent in the payment of excise taxes as prescribed by this chapterto the extent that his liability exceeds the total amount of bond furnished byhim, the Department may cancel his license immediately.

[Part 7:364:1953; A 1955, 425](NRS A 1957, 604;1977, 379; 1989, 30; 1995, 2373; 1997, 3400; 2005, 1153)

COLLECTION AND PAYMENT

NRS 366.370 Duedate of tax; when payment by mail is deemed received.

1. Except as otherwise provided in this chapter, theexcise tax imposed by this chapter with respect to the use or sale of specialfuel during any calendar quarter is due on or before the last day of the firstmonth following the quarterly period to which it relates.

2. If the due date falls on a Saturday, Sunday orlegal holiday, the next business day is the final due date.

3. Payment shall be deemed received on the date shownby the cancellation mark stamped by the United States Postal Service or thepostal service of any other country upon an envelope containing paymentproperly addressed to the Department.

4. A special fuel supplier shall pay the tax imposedby this chapter at the time he files his tax return pursuant to NRS 366.383.

5. A special fuel dealer shall pay the tax imposed bythis chapter at the time he files his tax return pursuant to NRS 366.386.

[Part 8:364:1953](NRS A 1973, 701; 1977, 379; 1987,491; 1995, 2374; 1997, 3400; 2003, 2916)

NRS 366.375 Whentax becomes delinquent; extension of time for payment; deposit of proceeds frompenalty.

1. If the amount of any excise tax for any reportingperiod is not paid to the State on or before the day the payment is duepursuant to this chapter, the payment becomes delinquent at the close ofbusiness on that day. A special fuel supplier, special fuel dealer or specialfuel user may have up to 15 additional days to make the payment if he makeswritten application to the Department on or before the day the payment is dueand the Department 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.

(Added to NRS by 2003, 2911)

NRS 366.380 Specialfuel users: Quarterly or annual returns.

1. Except as otherwise provided in subsection 2, on orbefore the last day of January, April, July and October in each year, eachspecial fuel user shall file with the Department a quarterly tax return for thepreceding quarter, regardless of the amount of excise tax due, on a formprescribed by the Department.

2. A special fuel user may, upon the issuance orrenewal of a special fuel license, request to file a tax return annually withthe Department. If the request is approved by the Department, the special fueluser shall file with the Department a tax return for the preceding year on orbefore the last day of January of each year, regardless of the amount of excisetax due, on a form prescribed by the Department.

3. The return must show such information as theDepartment may reasonably require for the proper administration and enforcementof this chapter.

[Part 8:364:1953] + [10:364:1953](NRS A 1957, 578;1959, 90; 1969, 579; 1973, 702; 1975, 212; 1977, 380; 1987, 491; 1997, 3401)

NRS 366.383 Specialfuel suppliers: Monthly returns and payments.

1. Each special fuel suppliershall, not later than the last day of each month:

(a) Submit to the Department a tax return which setsforth:

(1) The number of gallons of special fuel hereceived during the previous month;

(2) The number of gallons of special fuel hesold, distributed or used in this State during the previous month; and

(3) The number of gallons of special fuel hesold, distributed or used in this State in which dye was added during theprevious month.

(b) Pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold,distributed or used during the previous month for which dye was not added inthe manner prescribed in this chapter.

2. The Department may, by regulation, establish aprocedure requiring special fuel suppliers to submit tax returns required bythis section electronically.

(Added to NRS by 1995, 2368; A 2005, 1153)

NRS 366.386 Specialfuel dealers: Periodic returns and payments; reporting periods.

1. On or before the last day of the month followingeach reporting period, a special fuel dealer shall file with the Department atax return for the preceding reporting period, regardless of the amount of taxcollected, on a form prescribed by the Department.

2. The tax return must:

(a) Include information required by the Department forthe administration and enforcement of this chapter; and

(b) Be accompanied by a remittance, payable to theDepartment, for the amount of the tax due.

3. Except as otherwise provided in this subsection,the reporting period for a special fuel dealer is a calendar month. Uponapplication by a special fuel dealer, the Department may assign to the specialfuel dealer for a specific calendar year:

(a) A reporting period consisting of that entirecalendar year if the Department estimates, based upon the tax returns filed bythe special fuel dealer for the preceding calendar year, that the special fueldealer will sell not more than 200 gallons of special fuel in this State eachcalendar month of that reporting period.

(b) Two reporting periods consisting of 6 consecutivecalendar months, commencing on the first day of January and July, respectively,if the Department estimates, based upon the tax returns filed by the specialfuel dealer for the preceding calendar year, that the special fuel dealer willsell more than 200 gallons but not more than 500 gallons of special fuel inthis State each calendar month during those reporting periods.

(c) Four reporting periods consisting of 3 consecutivemonths, commencing on the first day of January, April, July and October,respectively, if the Department estimates, based upon the tax returns filed bythe special fuel dealer for the preceding calendar year, that the special fueldealer will sell more than 500 gallons but less than 5,000 gallons of specialfuel in this State each calendar month during those reporting periods.

(Added to NRS by 1997, 3395; A 2003, 2916)

NRS 366.387 Specialfuel exporters: Monthly statements. Eachspecial fuel exporter shall, not later than the last day of each month, submitto the Department a written statement which sets forth:

1. The number of gallons of special fuel he receivedduring the previous month;

2. The number of gallons of special fuel he sold ordistributed outside this State;

3. The name and mailing address of each person to whomhe sold or distributed special fuel outside this State; and

4. The number of gallons of special fuel he sold ordistributed to each person to whom he sold or distributed special fuel outsidethis State.

(Added to NRS by 1995, 2368)

NRS 366.390 Retentionof percentage of tax for certain costs.

1. Except as otherwise provided in subsection 2, theDepartment shall allow each special fuel supplier to retain an amount equal to2 percent of the amount of the tax collected by the special fuel supplier tocover the suppliers costs of collection of the tax and of compliance with thischapter, and the suppliers handling losses occasioned by evaporation, spillageor other similar causes.

2. A special fuel 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 1 for any month for which a tax return is not filed whendue or a payment is not made when due.

[Part 8:364:1953](NRS A 1957, 604; 1995, 2374; 1997,3401; 1999, 1274;2001, 86; 2003, 2917)

NRS 366.395 Interestand penalties on default; when return or statement deemed delinquent.

1. Any special fuel user who fails to pay any excisetax within the time prescribed by this chapter shall pay, in addition to thetax, a penalty of $50 or 10 percent of the amount owed, whichever is greater,plus interest on the amount of the tax at the rate of 1 percent per month orfraction thereof, from the date the tax became finally due until the date ofpayment.

2. A tax return or statement is considered delinquentwhen it has not been received by the Department by the date the tax return orstatement is due, as prescribed by the provisions of this chapter.

[9:364:1953](NRS A 1969, 580; 1971, 88; 1973, 702;1987, 492, 611; 1989, 1418; 1995, 2374; 1997, 3401; 1999, 1020)

NRS 366.397 Permitto defer payment of tax: Application; bond; payment of tax by electronictransfer; effect of failure to pay tax; notice of revocation; regulations.

1. A purchaser of special fuel who wishes to deferpayment of the tax imposed pursuant to NRS366.190 to the special fuel supplier until 25 days after the end of themonth in which the fuel is purchased must apply for a permit to defer paymentof the tax.

2. The Department may require an applicant for apermit to defer payment of the tax imposed pursuant to NRS 366.190 to provide a bond executed by himas principal, and by a corporation qualified pursuant to the laws of this Stateas surety, payable to this State. The bond must indemnify the Departmentagainst any deduction claimed pursuant to subsection 2 of NRS 366.540 by a special fuel supplier becauseof the principals failure to pay the tax as required by this chapter.

3. If a purchaser of special fuel:

(a) Has been issued a permit to defer the payment ofthe tax imposed pursuant to NRS 366.190;and

(b) Elects to defer payment of the tax,

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

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

(a) Revoke the purchasers permit;

(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 taximposed pursuant to NRS 366.190 is paid.

5. The Department shall notify each special fuelsupplier in this State when it revokes a permit issued pursuant to thissection.

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 special fuel to debit an account.

(Added to NRS by 1995, 2368)

NRS 366.540 Paymentand computation of tax; maintenance of separate account.

1. The tax provided for by this chapter must be paidby special fuel suppliers, special fuel dealers and special fuel users. Aspecial fuel supplier or special fuel dealer shall pay to the Department theexcise tax he collects from purchasers of special fuel with the return filedpursuant to NRS 366.383 or 366.386, respectively. The tax paid by aspecial fuel user must be computed by multiplying the tax rate per gallon providedin this chapter by the amount that the number of gallons of special fuelconsumed by the special fuel user in the propulsion of motor vehicles on thehighways of this State exceeds the number of gallons of special fuel purchasesby him.

2. Except as otherwise provided in subsection 3, incomputing the amount of tax on special fuel a special fuel supplier owes to theDepartment, the special fuel supplier may deduct from the amount due pursuantto subsection 1 any amount which is due but has not been paid by a purchaserwho is authorized by the Department to defer payment of the tax pursuant to NRS 366.397. If such a deduction isclaimed, the claim must identify the purchaser and the amount of taxes that hefailed to pay.

3. A special fuel supplier shall not deduct from theamount he owes the Department pursuant to subsection 1 any amount which has notbeen paid by a person whose permit to defer the payment of the tax has beenrevoked pursuant to subsection 4 of NRS366.397 if, before the special fuel was purchased, the special fuel supplierhad been notified by the Department pursuant to subsection 5 of NRS 366.397 that it had revoked thepurchasers permit.

4. If the Department determines that a special fuelsupplier or special fuel dealer has failed to submit a tax return when duepursuant to this chapter or failed to pay the tax when due pursuant to thischapter, the Department may order the special fuel supplier or special fueldealer to hold the amount of all taxes collected pursuant to this chapter in aseparate account in trust for the State. The special fuel supplier or specialfuel dealer shall comply with the order immediately upon receiving notificationof the order from the Department.

[Part 3:364:1953; A 1955, 425](NRS A 1969, 580;1983, 1628; 1987, 492; 1995, 2376; 1997, 3403; 1999, 1020; 2003, 2917)

NRS 366.545 Operatorpresumed to be owner of vehicle; joint and several liability of lessor andlessee.

1. The operator of a motor vehicle which comes withinthe provisions of this chapter is presumed to be the owner of such vehicle.

2. The lessee and lessor of a motor vehicle whichcomes within the provisions of this chapter are jointly and severally liablefor any taxes, penalties or interest payable to the Department.

(Added to NRS by 1969, 577)

OVERPAYMENTS AND REFUNDS

NRS 366.650 Provisionof refund or credit: General requirements.

1. If illegally or through error the Departmentcollects or receives any excise tax, penalty or interest imposed pursuant tothis chapter, the excise tax, penalty or interest must be refunded to theperson who paid the tax, penalty or interest. A written application for arefund, stating the specific grounds therefor, must be made within 12 monthsafter the date of payment, whether or not the excise tax, penalty or interestwas paid voluntarily or under protest.

2. Refunds must be made to a successor, assignee,estate or heir of the person if written application is made within the timelimit.

3. Any amount determined to be refundable by theDepartment must be refunded or credited to any amounts then due from thespecial fuel supplier or special fuel dealer.

4. All amounts refunded pursuant to the provisions ofthis chapter must be paid from the State Highway Fund on claims presented bythe Department, approved by the State Board of Examiners, and allowed and paidas other claims against the State are allowed and paid.

5. A licensed special fuel user operating interstateor off road, or both, who can prove to the satisfaction of the Department thathis special fuel purchases in Nevada exceed his use of the special fuel overthe highways of this State for a certain quarter must apply credit to anyexcise taxes, penalties or interest required by this chapter or fees, taxes,penalties or interest applicable pursuant to chapter371, 482 or 706of NRS and any balance may be refunded or credited to succeeding reports.

6. A person who wishes to apply for a refund of thetax on special fuel paid by him pursuant to subsection 5 of NRS 366.207 must:

(a) Submit an application for the refund on a formprescribed by the Department; and

(b) Establish to the satisfaction of the Departmentthat within a period of 6 months he purchased not less than 200 gallons ofspecial fuel in this State which was used for a purpose that is exempt from thetax on special fuel pursuant to NRS 366.200.

TheDepartment shall refund to an applicant who complies with the provisions ofthis subsection a refund in an amount equal to the tax paid by the applicantless the percentage allowed the special fuel supplier pursuant to NRS 366.390.

[20:364:1953](NRS A 1957, 607; 1969, 581; 1971, 88;1973, 704; 1983, 474; 1987, 492, 968; 1995, 2377; 1997, 3404; 1999, 155; 2003, 2918)

NRS 366.660 Prohibitionagainst issuance of injunction or other process to prevent collection of tax;action against State Treasurer after payment under protest.

1. No injunction, writ of mandate or other legal orequitable process may issue in any suit, action or proceeding in any courtagainst this State or any officer thereof to prevent or enjoin the collectionpursuant to this chapter of any excise tax or other amount required to becollected.

2. After payment of any such excise tax or otheramount under protest, verified and setting forth the grounds of objection tothe legality thereof, filed with the Department at the time of payment of thetax or other amount protested, the special fuel supplier, special fuel dealeror special fuel user making the payment may bring an action against the StateTreasurer in the District Court in and for Carson City for the recovery of theamount so paid under protest.

[Part 21:364:1953](NRS A 1957, 608; 1969, 334; 1995,2378; 1997, 3405)

NRS 366.670 Actionto recover amount paid: Time to sue; waiver of right; consideration of groundsof illegality.

1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90days after payment under protest has been made. Failure to bring suit withinthe 90 days shall constitute a waiver of any and all demands against the Stateon account of alleged overpayments.

2. No grounds of illegality shall be considered by thecourt other than those set forth in the protest filed at the time of suchpayment.

[Part 21:364:1953]

NRS 366.680 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 tax or otheramount due from the plaintiff under this chapter, and the balance of thejudgment shall be refunded to the plaintiff.

2. In any judgment, interest shall be allowed at therate of 6 percent per annum upon the amount found to have been collectedillegally from the date of payment of such amount to the date of allowance ofcredit on account of such judgment or to a date preceding the date of therefund warrant by not more than 30 days, such date to be determined by theDepartment.

[Part 21:364:1953](NRS A 1957, 608)

RECORDS AND REPORTS

NRS 366.690 Recordsof shipments: Preparation and use.

1. Each special fuel supplier shall prepare andprovide a record of shipment to each person who purchases more than 25 gallonsof special fuel and transports the special fuel from the place of purchase. Therecord of shipment must include the:

(a) Place where the special fuel was purchased;

(b) Place to which the purchaser declares the specialfuel will be transported;

(c) Number of gallons of special fuel transported;

(d) Color and concentration of the dye added to thespecial fuel, if any; and

(e) Name and address of the purchaser of the specialfuel.

2. Each person who transports special fuel in thisState shall:

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

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

(Added to NRS by 1995, 2369)

NRS 366.695 Monthlyreports of deliveries by special fuel transporters.

1. Every special fuel transporter, except a wholesaledistributor transporting the products of a special fuel supplier licensedpursuant to this chapter, who transports special fuel in interstate commerce toor from any point within this State, or solely within this State, shall reportall of those deliveries to 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 each delivery;

(c) The number of gallons of special fuel delivered foreach delivery; and

(d) Such other information as the Department mayrequire.

(Added to NRS by 1995, 2370; A 2003, 2918)

DISTRIBUTION OF PROCEEDS

NRS 366.700 Depositin Motor Vehicle Fund; limitation on use. Allmoney received by the Department pursuant to the provisions of this chaptermust be deposited with the State Treasurer to the credit of the Motor VehicleFund. An amount equal to that part of the tax collected pursuant to NRS 366.190 which represents 5 cents of thetax per gallon, minus the portion of that amount used to administer theDepartment of Motor Vehicles, must be used exclusively for the construction andmaintenance of public highways, and may not be used to purchase equipmentrelated thereto.

[Part 29:364:1953](NRS A 1975, 213; 1991, 1903; 2001, 2601)

PENALTIES AND ENFORCEMENT

NRS 366.710 Falseor fraudulent reports; penalty. Any personrequired to make, render, sign or verify any report who makes any false orfraudulent report with intent to defeat or evade the assessment required by lawto be made shall be guilty of a gross misdemeanor.

[Part 28:364:1953](NRS A 1967, 562)

NRS 366.715 Sealingspecial fuel pump, metered pipes and hoses of rack: Conditions; notice.

1. The Department may seal a special fuel pump of aspecial fuel dealer or the metered pipes and hoses of a rack if the specialfuel dealer or special fuel supplier:

(a) Becomes delinquent in payment of any amount duepursuant to the provisions of this chapter;

(b) Operates without the license required by theprovisions of this chapter; or

(c) Operates without the bond or cash deposit requiredby the provisions of this chapter.

2. A special fuel pump of a special fuel dealer or themetered pipes and hoses of the rack may be sealed until all required reportsare filed, the tax, penalties and interest are paid in full, the requiredlicense is obtained and the bond or cash deposit is provided.

3. Before sealing the fuel pump or metered pipes andhoses of a rack, the Department must send a notice by registered or certifiedmail to the licensed special fuel supplier or special fuel dealer at his lastknown address ordering him to appear before the Department at a time not lessthan 10 days after the mailing of the notice and show cause why the fuel pumpor the metered pipes and hoses of the rack should not be sealed.

(Added to NRS by 1989, 1417; A 1995, 2378; 1997,3405)

NRS 366.717 Saleor distribution of special fuel in this State by special fuel exporterprohibited; penalty; payment of tax. A specialfuel exporter shall not sell or distribute special fuel in this State. Aspecial fuel exporter who violates the provisions of this section:

1. Is guilty of a misdemeanor; and

2. Shall, within the period prescribed in NRS 366.370, pay to the Department the taximposed pursuant to NRS 366.190 on allspecial fuel sold or distributed in this State.

(Added to NRS by 1995, 2370)

NRS 366.720 Unlawfulacts; penalty. Any person who:

1. Fails or refuses to pay the tax imposed by thischapter;

2. Engages in business in this State as a special fueluser, special fuel exporter, special fuel dealer or special fuel supplier, oracts in this State as a special fuel transporter, without being the holder of alicense to engage in that business or to act in that capacity;

3. Fails to make any of the reports required by thischapter;

4. Makes any false statement in any application,report or statement required by this chapter;

5. Refuses to permit the Department or any authorizedagent to examine records as provided by this chapter;

6. Fails to keep proper records of quantities ofspecial fuel received, produced, refined, manufactured, compounded, used ordelivered in this State as required by this chapter;

7. Makes any false statement in connection with anapplication for the refund of any money or taxes provided in this chapter;

8. Violates the provisions of NRS 366.265;

9. Fails or refuses to stop his motor vehicle for aninspection to determine if all excise taxes due pursuant to the provisions ofthis chapter are being properly reported and paid; or

10. Refuses to allow the Department or an authorizedagent to inspect a motor vehicle to determine whether all excise taxes duepursuant to the provisions of this chapter are being properly reported andpaid,

is guilty ofa misdemeanor.

[Part 28:364:1953](NRS A 1957, 608; 1995, 2378;1997, 3406; 1999,1275; 2003, 2919)

NRS 366.730 Penaltyfor other violations. Any violation of theprovisions of this chapter, except as otherwise provided, is a misdemeanor andis punishable as such.

[Part 28:364:1953]

NRS 366.733 Saleor distribution of dyed special fuel: Prerequisites; administrative fine forviolation.

1. A retailer or any other person who sells ordistributes dyed special fuel shall not sell or distribute the dyed specialfuel unless the retailer or person controls the access to the dyed specialfuel.

2. A retailer or other person may sell or distributethe dyed special fuel only to a purchaser who has been approved to purchase thedyed special fuel from the retailer or other person. To be approved to purchasedyed special fuel from a retailer or other person, a purchaser must provide tothe retailer or other person a written statement of acknowledgement andintended use on a form provided by the Department and completed by the purchaserthat includes:

(a) The full name and address of the purchaser;

(b) A description of the manner in which the purchaserintends to use the dyed special fuel;

(c) An attestation indicating that the purchaser:

(1) Will only use the dyed special fuel for apurpose that is not taxable pursuant to this chapter; and

(2) Is aware of the penalties set forth in NRS 366.735, a copy of which must beincluded on the statement; and

(d) The signature of the purchaser.

3. A retailer or other person who sells or distributesdyed special fuel shall keep on file a completed statement of acknowledgmentand intended use for each person approved to purchase dyed special fuel fromthe retailer or other person.

4. In addition to any action that may be takenpursuant to chapter 360A of NRS, theDepartment may impose on a retailer or any other person who violates theprovisions of subsection 1 an administrative fine of not more than $10,000 foreach violation.

(Added to NRS by 2005, 1151)

NRS 366.735 Misuseor alteration of dyed special fuel: Administrative fine; suspension orrevocation of license.

1. The Department may take disciplinary action inaccordance with subsection 2 against any person who:

(a) Sells or stores any dyed special fuel for a usewhich the person selling or storing such fuel knows, or has reason to know, isa taxable use of the fuel;

(b) Willfully alters or attempts to alter the strengthof composition of any dye in any special fuel intended to be used for a taxablepurpose; or

(c) Uses dyed special fuel for a taxable purpose.

2. For any violation described in subsection 1, theDepartment may:

(a) If the violation is a first offense, impose anadministrative fine of not more than $2,500 and suspend any license issued tothat person pursuant to this chapter for not more than 30 days;

(b) If the violation is a second offense within aperiod of 4 years, impose an administrative fine of not more than $5,000 andsuspend any license issued to that person pursuant to this chapter for not morethan 60 days; and

(c) If the violation is a third or subsequent offensewithin a period of 4 years, impose an administrative fine of not more than$10,000 and revoke any license issued to that person pursuant to this chapter.

(Added to NRS by 1999, 1272; A 2005, 1154)

NRS 366.740 Impositionand deposit of administrative fines; opportunity for hearing; injunctions andother remedies.

1. Except as otherwise provided in NRS 366.733 and 366.735, the Department may impose anadministrative fine, not to exceed $2,500, for a violation of any provision ofthis chapter, or any regulation or order adopted or issued pursuant thereto.

2. The Department shall afford to any person finedpursuant to this section or NRS 366.733or 366.735 an opportunity for a hearingpursuant to the provisions of NRS 233B.121.

3. All administrative fines collected by theDepartment pursuant to subsection 1 or NRS366.733 or 366.735 must be depositedwith the State Treasurer to the credit of the State Highway Fund.

4. 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 1995, 2370; A 1999, 1275; 2005, 1154)

 

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