“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.
NRS 366.058
Retailer” defined
Known as the Special Fuel Tax Act
The act spans §§ 366–366 (88 sections).
(Added to NRS by 2005, 1151)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.