2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.220 - Mandatory licensing requirements; application for license; regulations of Department.
1. Except as otherwise provided in this chapter:
(a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, a person must apply to the Department, on forms to be prescribed by the Department, for a license authorizing the applicant to engage in business as a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel manufacturer or to operate as a special fuel user.
(b) It is unlawful for any person to be:
(1) A special fuel dealer without holding a license as a special fuel dealer pursuant to this chapter.
(2) A special fuel supplier without holding a license as a special fuel supplier pursuant to this chapter.
(3) A special fuel exporter without holding a license as a special fuel exporter pursuant to this chapter.
(4) A special fuel transporter without holding a license as a special fuel transporter pursuant to this chapter.
(5) A special fuel user without holding a license as a special fuel user pursuant to this chapter.
(6) A special fuel manufacturer without holding a license as a special fuel manufacturer pursuant to this chapter.
2. The Department may adopt regulations relating to the issuance of any license pursuant to this chapter and the collection of fees therefor.
[Part 5:364:1953] — (NRS A 1957, 602; 1969, 578; 1971, 636; 1973, 695; 1981, 1056; 1985, 2129; 1987, 489; 1995, 2372; 1997, 3398; 2003, 2914; 2005, 1153; 2007, 1580; 2009, 2634)
