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