2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.733 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.

1. A retailer or any other person who sells or distributes dyed special fuel shall not sell or distribute the dyed special fuel unless the retailer or person controls the access to the dyed special fuel.

2. A retailer or other person may sell or distribute the dyed special fuel only to a purchaser who has been approved to purchase the dyed special fuel from the retailer or other person. To be approved to purchase dyed special fuel from a retailer or other person, a purchaser must provide to the retailer or other person a written statement of acknowledgment and intended use on a form provided by the Department and completed by the purchaser that includes:

(a) The full name and address of the purchaser;

(b) A description of the manner in which the purchaser intends to use the dyed special fuel;

(c) An attestation indicating that the purchaser:

(1) Will only use the dyed special fuel for a purpose that is not taxable pursuant to this chapter; and

(2) Is aware of the penalties set forth in NRS 366.735, a copy of which must be included on the statement; and

(d) The signature of the purchaser.

3. A retailer or other person who sells or distributes dyed special fuel shall keep on file a completed statement of acknowledgment and intended use for each person approved to purchase dyed special fuel from the retailer or other person.

4. In addition to any action that may be taken pursuant to chapter 360A of NRS, the Department may impose on a retailer or any other person who violates the provisions of subsection 1 an administrative fine of not more than $10,000 for each violation.

(Added to NRS by 2005, 1151)