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2025 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.058 - Retailer" defined.
Universal Citation:
NV Rev Stat § 366.058 (2025)
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"Retailer" means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.
(Added to NRS by 2005, 1151)
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