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Nevada Chapter 365 — Taxes on Certain Fuels for Motor Vehicles and Aircraft

98 sections hosted, reproduced from the official public-domain source.

  • NRS 365.010— Definitions
  • NRS 365.015— “Aviation fuel” defined
  • NRS 365.020— “Dealer” defined
  • NRS 365.026— “Department” defined
  • NRS 365.028— “Ethanol” defined
  • NRS 365.031— “Exporter” defined
  • NRS 365.035— “Fuel for jet or turbine-powered aircraft” defined
  • NRS 365.038— Governmental entity” defined
  • NRS 365.040— “Highway” defined
  • NRS 365.045— “Methanol” defined
  • NRS 365.050— “Motor vehicle” defined
  • NRS 365.060— “Motor vehicle fuel” defined
  • NRS 365.070— “Person” defined
  • NRS 365.076— “Rack” defined
  • NRS 365.080— “Retailer” defined
  • NRS 365.084— “Supplier” defined
  • NRS 365.088— “Terminal” defined
  • NRS 365.092— Transporter” defined
  • NRS 365.095— Fuel deemed distributed
  • NRS 365.100— Administration and enforcement by Department
  • NRS 365.110— Rules and regulations of Department
  • NRS 365.115— Standards for determining whether alcohol is used as fuel or liquor
  • NRS 365.120— Appointment of assistants or agents
  • NRS 365.130— Examinations, audits and inquiries
  • NRS 365.138— Confidentiality of certain records and information
  • NRS 365.140— Exchange of information with other states
  • NRS 365.142— Unlawful disclosure of information; penalty
  • NRS 365.150— Money to augment administration of chapter
  • NRS 365.170— Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers
  • NRS 365.175— Rate of tax on certain motor vehicle fuel; duties of suppliers
  • NRS 365.180— Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department
  • NRS 365.185— Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department
  • NRS 365.190— Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department
  • NRS 365.192— Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department
  • NRS 365.200— Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel
  • NRS 365.203— Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel
  • NRS 365.210— Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation
  • NRS 365.220— Exempt transactions and sales
  • NRS 365.230— Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser
  • NRS 365.240— Reports of exempt exports and sales; marking of invoices for exempt sales
  • NRS 365.250— Time to claim exemption on dealer’s export to another state
  • NRS 365.260— When motor vehicle fuel not deemed to be exported
  • NRS 365.270— Acting as dealer, supplier, exporter or transporter without license unlawful
  • NRS 365.280— Application for license
  • NRS 365.290— Form, conditions and amount of bond; deposit in lieu of bond
  • NRS 365.300— Issuance or denial of license
  • NRS 365.302— Hearing on denial of license
  • NRS 365.304— Term and transferability of license; regulations for renewal of license
  • NRS 365.306— Duties upon discontinuance, sale or transfer of business
  • NRS 365.310— Suspension, cancellation or revocation of license
  • NRS 365.322— Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception
  • NRS 365.324— Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers
  • NRS 365.327— Collection of tax by unlicensed person: Submission of monthly statements; payment of tax
  • NRS 365.330— Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account
  • NRS 365.335— Establishment of procedure requiring suppliers to submit tax returns electronically
  • NRS 365.340— When tax becomes delinquent; deposit of proceeds from penalty
  • NRS 365.346— Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number
  • NRS 365.351— Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax
  • NRS 365.370— Tax refunds: Persons entitled; payment by prescribed classes; minimum claims
  • NRS 365.380— Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer
  • NRS 365.390— Payment of refund by Department
  • NRS 365.400— Payment of refund based on duplicate invoice
  • NRS 365.410— Examination of claimant’s books and records; effect of refusal to permit examination
  • NRS 365.420— Time for application for refund
  • NRS 365.430— Sources and manner of payment of refunds
  • NRS 365.440— Granting of credit in lieu of refund
  • NRS 365.445— Refund to farmer or rancher on basis of bulk purchases; procedure; regulations
  • NRS 365.450— Injunction or other process to prevent collection prohibited
  • NRS 365.460— Action to recover amount paid: Protest required; venue
  • NRS 365.470— Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality
  • NRS 365.480— Judgment for plaintiff: Disposition of amount; interest
  • NRS 365.490— Judgment not to be rendered for plaintiff when action is by or in name of assignee
  • NRS 365.500— Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records
  • NRS 365.505— Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter
  • NRS 365.510— Records of retailers: Maintenance, contents and inspection
  • NRS 365.515— Monthly statements by exporters
  • NRS 365.520— Monthly reports of deliveries by transporters
  • NRS 365.530— Documentation required when transporting certain fuels; failure to produce documentation
  • NRS 365.531— Definitions
  • NRS 365.532— “Construction, maintenance and repair” defined
  • NRS 365.534— “Right-of-way” defined
  • NRS 365.535— Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes
  • NRS 365.540— General requirements for particular proceeds
  • NRS 365.545— Proceeds of taxes on fuel for jet or turbine-powered aircraft
  • NRS 365.550— Proceeds of tax levied pursuant to NRS 365.180
  • NRS 365.560— Proceeds of tax levied pursuant to NRS 365.190
  • NRS 365.562— Proceeds of tax levied pursuant to NRS 365.192
  • NRS 365.565— Proceeds of tax derived from aviation fuel
  • NRS 365.570— Unlawful acts
  • NRS 365.572— False or fraudulent reports: Penalty
  • NRS 365.575— Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes
  • NRS 365.580— Penalty for other violations
  • NRS 365.590— Payment of cost of prosecution of violator
  • NRS 365.593— Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel
  • NRS 365.597— Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law
  • NRS 365.600— Imposition and deposit of administrative fines; injunctions and other remedies
  • NRS 365.605— Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice
  • NRS 365.610— Enforcement by sheriffs and other peace officers