1. In addition to any other tax provided for in this chapter, there must be levied an excise tax on special fuel.
2. This tax must be imposed and will increase if the tax collected by the Federal Government, pursuant to the provisions of 26 U.S.C. § 4041 or any other tax collected by the Federal Government relating to special fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced.
(Added to NRS by 1973, 585; A 1997, 2967)