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