There is a newer version
of
this Statute
2019 Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.346 - Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number.
Universal Citation: NV Rev Stat § 365.346 (2019)
1. A retailer of aviation fuel who receives or sells aviation fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the fuel had not been paid.
2. For the purposes of subsection 1, a retailer who verifies the identification number printed on the delivery ticket of the dealer shall be deemed to have acted without knowledge of the fact of nonpayment.
(Added to NRS by 1987, 689; A 1989, 594; 1999, 1010)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
