2019 Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.530 - Documentation required when transporting certain fuels; failure to produce documentation.
1. Every person transporting on any highway in this State aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids in an amount of 25 gallons or more shall have in his or her possession at all times while transporting the fuel an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported.
2. Any person engaged in transporting aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers is required only to have in his or her possession adequate evidence showing the amount of the aviation fuel, fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids loaded in his or her conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of the delivery of the fuel to the dealer must be furnished to the Department upon request.
3. A person shall produce and exhibit the documentation and evidence required to be in his or her possession by this section to any sheriff, deputy sheriff, police officer or authorized agent of the Department upon request. If the person fails to produce the documentation and evidence, the sheriff, deputy sheriff, police officer or authorized agent of the Department may seize and detain the truck and trailer and the fuel or other inflammable or combustible liquid until the documentation and evidence are produced and any taxes due are paid.
[8:74:1935; 1931 NCL § 6570.08] — (NRS A 1975, 1700; 1983, 1023; 1995, 1066; 1999, 1016)
