2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.070 - "Special fuel supplier" defined.

Universal Citation: NV Rev Stat § 366.070 (2020)

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) Exports special fuel to a location outside of this State;

(c) Produces, manufactures or refines special fuel in this State; or

(d) 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; 2019, 1572)

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