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Nevada Chapter 366 — Tax on Special Fuel

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

  • NRS 366.010— Short title
  • NRS 366.020— Definitions
  • NRS 366.022— “Biodiesel” defined
  • NRS 366.023— “Biodiesel blend” defined
  • NRS 366.024— “Biomass-based diesel blend” defined
  • NRS 366.025— “Department” defined
  • NRS 366.026— “Emulsion of water-phased hydrocarbon fuel” defined
  • NRS 366.030— “Highway” defined
  • NRS 366.035— “Highway under construction or reconstruction” defined
  • NRS 366.040— “Motor vehicle” defined
  • NRS 366.055— “Rack” defined
  • NRS 366.057— Retail station” defined
  • NRS 366.058— Retailer” defined
  • NRS 366.060— “Special fuel” defined
  • NRS 366.062— “Special fuel dealer” defined
  • NRS 366.065— “Special fuel exporter” defined
  • NRS 366.068— “Special fuel manufacturer” defined
  • NRS 366.070— “Special fuel supplier” defined
  • NRS 366.075— Special fuel transporter” defined
  • NRS 366.080— “Special fuel user” defined
  • NRS 366.085— “Special mobile equipment” defined
  • NRS 366.089— “Storage tank” defined
  • NRS 366.095— “Terminal” defined
  • NRS 366.100— “Use” defined
  • NRS 366.110— General powers and duties of Department
  • NRS 366.120— Employment of accountants, auditors and other assistants
  • NRS 366.130— Money for administration of chapter; payment of administrative costs
  • NRS 366.150— Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records
  • NRS 366.160— Public and confidential records
  • NRS 366.170— Exchange of information with other states
  • NRS 366.175— Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records
  • NRS 366.180— Unlawful disclosure of information; penalty
  • NRS 366.190— Rate of tax
  • NRS 366.195— Additional excise tax levied on special fuel if federal tax reduced or discontinued
  • NRS 366.197— Factor for conversion of volumetric measurement
  • NRS 366.199— Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions
  • NRS 366.200— Exempt sales and uses
  • NRS 366.203— Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel
  • NRS 366.206— Special fuel dealer not to collect tax on certain exempt sales
  • NRS 366.207— Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds
  • NRS 366.210— Tax in lieu of tax imposed by chapter 365
  • NRS 366.220— Mandatory licensing requirements; application for license; regulations of Department
  • NRS 366.221— Special fuel user: Exemptions from licensing
  • NRS 366.223— Temporary permit for special fuel; regulations of Department
  • NRS 366.0235— “Biomass-based diesel” defined
  • NRS 366.235— Form, conditions and amount of bond; deposit in lieu of bond
  • NRS 366.240— Issuance or denial of license
  • NRS 366.245— Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations
  • NRS 366.250— Hearing on denial of license
  • NRS 366.0255— Dyed special fuel” defined
  • NRS 366.260— Term and transferability of licenses; regulations for renewal of licenses
  • NRS 366.265— Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device
  • NRS 366.270— Duties upon discontinuance, sale or transfer of business
  • NRS 366.350— Suspension, revocation or cancellation of license
  • NRS 366.370— Due date of tax; when payment by mail is deemed received
  • NRS 366.375— When tax becomes delinquent; deposit of proceeds from penalty
  • NRS 366.380— Special fuel users: Quarterly returns and payments
  • NRS 366.383— Special fuel suppliers: Monthly returns and payments
  • NRS 366.386— Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods
  • NRS 366.387— Special fuel exporters: Monthly statements
  • NRS 366.388— Unlicensed persons who collect tax: Monthly returns and payments
  • NRS 366.390— Retention of percentage of tax for certain costs
  • NRS 366.395— Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent
  • NRS 366.540— Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid
  • NRS 366.545— Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee
  • NRS 366.551— Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax
  • NRS 366.650— Requirements for refund or credit; examination of records of claimant
  • NRS 366.655— Requirements for refund to bona fide farmer or rancher
  • NRS 366.660— Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest
  • NRS 366.670— Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality
  • NRS 366.680— Judgment for plaintiff: Disposition of amount; interest
  • NRS 366.685— Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions
  • NRS 366.688— Records of retailers: Maintenance, contents and inspection
  • NRS 366.692— Records of shipments: Preparation, contents and use
  • NRS 366.695— Monthly reports of deliveries by special fuel transporters
  • NRS 366.697— Monthly reports by special fuel manufacturers
  • NRS 366.700— Deposit in Motor Vehicle Fund; limitation on use
  • NRS 366.710— False or fraudulent reports: Penalty
  • NRS 366.715— Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice
  • NRS 366.717— Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax
  • NRS 366.720— Unlawful acts; penalty
  • NRS 366.730— Penalty for other violations
  • NRS 366.733— Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation
  • NRS 366.735— Disciplinary action for fraudulent use of special fuel
  • NRS 366.737— Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend
  • NRS 366.740— Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies
  • NRS 366.745— Payment of cost of prosecution of violator
  • NRS 366.750— Enforcement by sheriffs and other peace officers