2014 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.190 - Rate of tax. [Effective through December 31, 2013.]
1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels.
2. A tax is hereby imposed at:
(a) The rate of 19 cents per gallon on the sale or use of an emulsion of water-phased hydrocarbon fuel;
(b) The rate of 22 cents per gallon on the sale or use of liquefied petroleum gas; and
(c) The rate of 21 cents per gallon on the sale or use of 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 366.190 Rate of tax. [Effective January 1, 2014.]
1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:
(a) Diesel;
(b) Biodiesel;
(c) Biodiesel blend;
(d) Biomass-based diesel;
(e) Biomass-based diesel blend; and
(f) Liquefied natural gas
2. A tax is hereby imposed at:
(a) The rate of 19 cents per gallon on the sale or use of an emulsion of water-phased hydrocarbon fuel;
(b) The rate of 22 cents per gallon on the sale or use of liquefied petroleum gas; and
(c) The rate of 21 cents per gallon on the sale or use of 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; 2013, 1608, effective January 1, 2014)
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