“Special fuel user” means any person who consumes in this State special fuel for the propulsion of motor vehicles owned or controlled by that person upon the highways of this State, including highways under construction or reconstruction.
NRS 366.080
“Special fuel user” defined
Known as the Special Fuel Tax Act
The act spans §§ 366–366 (88 sections).
[Part 2:364:1953]—(NRS A 1959, 863; 1969, 577; 1971, 635)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.