There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 365 Taxes on Certain Fuels for Motor Vehicles and Aircraft
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GENERAL PROVISIONS
- NRS 365.010 Definitions.
- NRS 365.015 "Aviation fuel" defined.
- NRS 365.020 "Dealer" defined.
- NRS 365.026 "Department" defined.
- NRS 365.028 "Ethanol" defined.
- NRS 365.031 "Exporter" defined.
- NRS 365.035 "Fuel for jet or turbine-powered aircraft" defined.
- NRS 365.038 "Governmental entity" defined.
- NRS 365.040 "Highway" defined.
- NRS 365.045 "Methanol" defined.
- NRS 365.050 "Motor vehicle" defined.
- NRS 365.060 "Motor vehicle fuel" defined.
- NRS 365.070 "Person" defined.
- NRS 365.072 "Petroleum-ethanol mixture" defined. [Repealed.]
- NRS 365.076 "Rack" defined.
- NRS 365.080 "Retailer" defined.
- NRS 365.084 "Supplier" defined.
- NRS 365.088 "Terminal" defined.
- NRS 365.092 "Transporter" defined.
- NRS 365.095 Fuel deemed distributed. ADMINISTRATION
- NRS 365.100 Administration and enforcement by Department.
- NRS 365.110 Rules and regulations of Department.
- NRS 365.115 Standards for determining whether alcohol is used as fuel or liquor.
- NRS 365.120 Appointment of assistants or agents.
- NRS 365.130 Examinations, audits and inquiries.
- NRS 365.135 Extensions of time for making reports or returns; time when report, return, remittance or claim mailed to Department is deemed filed or received.
- NRS 365.138 Confidentiality of certain records and information.
- NRS 365.140 Exchange of information with other states.
- NRS 365.142 Unlawful disclosure of information; penalty.
- NRS 365.150 Money to augment administration of chapter. IMPOSITION OF TAX
- NRS 365.170 Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.
- NRS 365.175 Rate of tax on certain motor vehicle fuel; duties of suppliers.
- NRS 365.180 Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department.
- NRS 365.185 Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department.
- NRS 365.190 Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.
- NRS 365.192 Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.
- NRS 365.200 Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel.
- NRS 365.203 Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel.
- NRS 365.210 Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation. EXEMPTIONS
- NRS 365.220 Exempt transactions and sales.
- NRS 365.230 Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser.
- NRS 365.240 Reports of exempt exports and sales; marking of invoices for exempt sales.
- NRS 365.250 Time to claim exemption on dealer's export to another state.
- NRS 365.260 When motor vehicle fuel not deemed to be exported. LICENSES AND BONDS
- NRS 365.270 Acting as dealer, supplier, exporter or transporter without license unlawful.
- NRS 365.280 Application for license.
- NRS 365.290 Form, conditions and amount of bond; deposit in lieu of bond.
- NRS 365.300 Issuance or denial of license.
- NRS 365.302 Hearing on denial of license.
- NRS 365.304 Term and transferability of license; regulations for renewal of license.
- NRS 365.306 Duties upon 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 prohibited without payment of taxes; exception.
- NRS 365.324 Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers.
- NRS 365.327 Collection of tax by unlicensed person: Submission of monthly statements; payment of tax.
- NRS 365.330 Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account.
- NRS 365.335 Establishment of procedure requiring suppliers to submit tax returns electronically.
- NRS 365.340 When tax becomes delinquent; deposit of proceeds from penalty.
- NRS 365.346 Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number.
- NRS 365.351 Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax. OVERPAYMENTS AND REFUNDS
- NRS 365.370 Tax refunds: Persons entitled; payment by prescribed classes; minimum claims.
- NRS 365.380 Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer.
- NRS 365.390 Payment of refund by Department.
- NRS 365.400 Payment of refund based on duplicate invoice.
- NRS 365.410 Examination of claimant's books and records; effect of refusal to permit examination.
- NRS 365.420 Time for application for refund.
- NRS 365.430 Sources and manner of payment of refunds.
- NRS 365.440 Granting of credit in lieu of refund.
- NRS 365.445 Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.
- NRS 365.450 Injunction or other process to prevent collection prohibited.
- NRS 365.460 Action to recover amount paid: Protest required; venue.
- NRS 365.470 Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
- NRS 365.480 Judgment for plaintiff: Disposition of amount; interest.
- NRS 365.490 Judgment not to be rendered for plaintiff when action is by or in name of assignee. RECORDS, REPORTS AND EXAMINATIONS
- NRS 365.500 Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records.
- NRS 365.505 Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter.
- NRS 365.510 Records of retailers: Maintenance, contents and inspection.
- NRS 365.515 Monthly statements by exporters.
- NRS 365.520 Monthly reports of deliveries by transporters.
- NRS 365.530 Documentation required when transporting certain fuels; failure to produce documentation. DISTRIBUTION AND USE OF PROCEEDS
- NRS 365.535 Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes.
- NRS 365.540 General requirements for particular proceeds.
- NRS 365.545 Proceeds of taxes on fuel for jet or turbine-powered aircraft.
- NRS 365.550 Proceeds of tax levied pursuant to NRS 365.180.
- NRS 365.560 Proceeds of tax levied pursuant to NRS 365.190.
- NRS 365.562 Proceeds of tax levied pursuant to NRS 365.192.
- NRS 365.565 Proceeds of tax derived from aviation fuel. PENALTIES AND ENFORCEMENT
- NRS 365.570 Unlawful acts.
- NRS 365.572 False or fraudulent reports: Penalty.
- NRS 365.575 Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes.
- NRS 365.580 Penalty for other violations.
- NRS 365.590 Payment of cost of prosecution of violator.
- NRS 365.593 Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel.
- NRS 365.597 Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law.
- NRS 365.600 Imposition and deposit of administrative fines; injunctions and other remedies.
- NRS 365.605 Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice.
- NRS 365.610 Enforcement by sheriffs and other peace officers.
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