NRS 365.170

Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers

Applied in 1 court decision — leading case State Ex Rel. Nevada Tax Commission v. Saveway Super Service Stations, Inc. (1983)

Most recently applied in State Ex Rel. Nevada Tax Commission v. Saveway Super Service Stations, Inc. (August 1983)

[Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; …

Every dealer shall:

1. Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

2. In accordance with the provisions of NRS 365.330, pay an excise tax on:

(a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

(b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,

Ê so sold, distributed or used.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.