There Is a Newer Version
of
the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 366 Tax on Special Fuel
NRS 366.070 "Special fuel supplier" defined.
NRS 366.070 "Special fuel supplier" defined.
1. "Special fuel supplier" means a person who:
(a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;
(b) Produces, manufactures or refines special fuel in this State; or
(c) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.
2. The term does not include a special fuel manufacturer.
[Part 2:364:1953]-(NRS A 1995, 2370; 2009, 2633)
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