1. "Special fuel supplier" means a person who:
(a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;
(b) Exports special fuel to a location outside of this State;
(c) Produces, manufactures or refines special fuel in this State; or
(d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.
2. The term does not include a special fuel manufacturer.
[Part 2:364:1953] — (NRS A 1995, 2370; 2009, 2633; 2019, 1572)