This chapter is known and may be cited
as the Special Fuel Tax Act of 1953.
[1:364:1953]
As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 366.025
to 366.100 , inclusive, have the meanings ascribed to them
in those sections.
[Part 2:364:1953]—(NRS A 1995, 2370; 1997, 1310, 3396; 1999, 1272
; 2003, 2912 ; 2005, 1152 )
“Department” means the
Department of Motor Vehicles.
(Added to NRS by 1957, 600; A 1985, 1987; 2001, 2600 )
“Dyed special fuel”
means special fuel which, in accordance with subsection 1 of NRS 366.203
, must be dyed before it is removed for
distribution from the rack.
(Added to NRS by 2005, 1151 )
“Emulsion of water-phased hydrocarbon fuel” means a mixture of any
hydrocarbon and water if the water is at least 20 percent by volume of
the total mixture.
(Added to NRS by 1997, 1310)
1. “Highway” means every way or place of whatever nature open to
the use of the public for purposes of traffic, including highways under
construction.
2. “Highway” does not include any way constructed by private
individuals for the use of a private enterprise, although such way may be
used occasionally by persons other than the individuals constructing such
way or who use the way in furtherance of a private enterprise, if no
public funds are currently used in the maintenance of such way in any
amount whatsoever.
[Part 2:364:1953]—(NRS A 1969, 577)
“Highway under construction or reconstruction” means all
portions of a highway which are in any part constructed or maintained
through the use of public funds, whether or not open to the use of the
public.
(Added to NRS by 1969, 576)
“Motor vehicle” means and
includes every self-propelled vehicle operated upon a highway.
[Part 2:364:1953]
“Rack” means a deck, platform or open
bay which consists of a series of metered pipes and hoses for delivering
special fuel from a refinery or terminal into a motor vehicle, rail car
or vessel.
(Added to NRS by 1995, 2367)
“Retail station” means any
fixed facility or location that:
1. Operates in the retail business of selling or handling fuel; or
2. Dispenses fuel from a stationary pump or metered tank for which
the access to the fuel is not controlled.
(Added to NRS by 2005, 1151 )
“Retailer” means any person,
other than a dealer or supplier, who is engaged in the business of
selling or handling any special fuel at a retail station and who delivers
or authorizes the delivery of fuel into the fuel supply tank of a motor
vehicle that is not owned by that person.
(Added to NRS by 2005, 1151 )
“Special fuel” means any
combustible gas or liquid used for the generation of power for the
propulsion of motor vehicles, including an emulsion of water-phased
hydrocarbon fuel. The term does not include motor vehicle fuel as defined
in chapter 365 of NRS.
[Part 2:364:1953]—(NRS A 1969, 577; 1997, 1310)
“Special fuel dealer”
means a person who sells compressed natural gas or liquefied petroleum
gas and delivers any part thereof into the tank for the supply of fuel of
a motor vehicle that is not owned or controlled by him.
(Added to NRS by 1997, 3395)
“Special fuel
exporter” means a person, other than a special fuel supplier, who
receives special fuel in this State and sells or distributes it outside
this State.
(Added to NRS by 1995, 2367)
“Special fuel
supplier” means a person who:
1. 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;
2. Produces, manufactures or refines special fuel in this State; or
3. Otherwise acquires for distribution in this State special fuel
with respect to which there has been no previous taxable sale or use.
[Part 2:364:1953]—(NRS A 1995, 2370)
“Special fuel
transporter” means a person, except a special fuel supplier or special
fuel exporter licensed pursuant to this chapter, who transports special
fuel in interstate commerce to or from any point within this State, or
solely within this State.
(Added to NRS by 2003, 2911 )
“Special fuel user”
means any person who consumes in this State special fuel for the
propulsion of motor vehicles owned or controlled by him upon the highways
of this State, including highways under construction or reconstruction.
[Part 2:364:1953]—(NRS A 1959, 863; 1969, 577; 1971, 635)
“Special mobile
equipment” means a vehicle not designed or used primarily for the
transportation of persons or property, and only incidentally operated or
moved upon a highway. The term includes scoopmobiles, forklifts,
ditch-digging apparatus, well-boring apparatus and road construction and
maintenance machinery, such as asphalt graders, bituminous mixers, bucket
loaders, tractors other than truck tractors; leveling graders, finishing
machines, motor graders, road rollers, scarifiers, earth-moving carryalls
and scrapers, power shovels, draglines and self-propelled cranes and
earth-moving equipment. “Special mobile equipment” does not include house
trailers, dump trucks, truck-mounted transit mixers, or other vehicles
designed for the transportation of persons or property to which machinery
has been attached.
(Added to NRS by 1977, 377)
“Storage tank” means any
container designed to transport or store fuel, including, without
limitation, a fuel tank on a motor vehicle that is used to supply fuel
for the propulsion of the motor vehicle.
(Added to NRS by 1999, 1272 )
“Terminal” means a facility for
the storage of special fuel which is supplied by a motor vehicle,
pipeline or vessel and from which special fuel is removed for
distribution at a rack.
(Added to NRS by 1995, 2367)
“Use” means the consumption by a
special fuel user of special fuels in propulsion of a motor vehicle on
the highways of this State.
[Part 2:364:1953]—(NRS A 1995, 2371)
ADMINISTRATION
The Department:
1. Shall enforce the provisions of this chapter.
2. May adopt and enforce regulations relating to the
administration and enforcement of this chapter.
3. Shall, by regulation, define “incidentally operated or moved
upon a highway” for the purpose of NRS 366.085 .
4. May determine whether any particular vehicle not specified in
NRS 366.085 is special mobile equipment.
[Part 24:364:1953]—(NRS A 1957, 600; 1977, 378; 1999, 124 ; 2001, 853 , 2600 ; 2003, 16 )
The Department may employ such accountants, auditors,
investigators, assistants and clerks as it may deem necessary for the
efficient administration of this chapter.
[Part 24:364:1953]—(NRS A 1957, 600; 1969, 577, 1086; 1985, 416)
1. Funds for the administration of the provisions of this chapter
shall be provided by direct legislative appropriation from the State
Highway Fund, upon presentation of budgets in the manner required by law.
2. All costs of administration of this chapter shall be paid from
the legislative appropriation made from the State Highway Fund on claims
presented by the Department, approved by the State Board of Examiners,
and allowed and paid as other claims against the State are allowed and
paid.
[Part 24:364:1953] + [Part 29:364:1953]—(NRS A 1957, 600)
1. Every special fuel supplier, special fuel dealer, special fuel
exporter, special fuel transporter, special fuel user and retailer, and
every other person transporting or storing special fuel in this State
shall keep such records, receipts, invoices and other pertinent papers
with respect thereto as the Department requires.
2. The records, receipts, invoices and other pertinent papers
described in subsection 1 must be preserved for 4 years after the date on
which the record, receipt, invoice or other pertinent paper was created
or generated.
3. The records, receipts, invoices and other pertinent papers must
be available at all times during business hours to the Department or its
authorized agents.
[22:364:1953]—(NRS A 1957, 601; 1969, 577; 1977, 378; 1987, 965;
1995, 2371; 1997, 3396; 2003, 2912 ; 2005, 1152 )
1. The Department or its authorized agents may:
(a) Examine the books, papers, records and equipment of any special
fuel supplier, special fuel dealer, special fuel exporter, special fuel
transporter, special fuel user or any other person transporting or
storing special fuel;
(b) Investigate the character of the disposition which any person
makes of special fuel; and
(c) Stop and inspect a motor vehicle that is using or transporting
special fuel,
Ê to determine whether all excise taxes due pursuant to this chapter are
being properly reported and paid.
2. The fact that the books, papers, records and equipment
described in paragraph (a) of subsection 1 are not maintained in this
State at the time of demand does not cause the Department to lose any
right of examination pursuant to this chapter at the time and place those
books, papers, records and equipment become available.
3. If a special fuel supplier, special fuel dealer, special fuel
exporter, special fuel transporter or special fuel user wishes to keep
proper books and records pertaining to business done in Nevada elsewhere
than within the State of Nevada for inspection as provided in this
section, he must pay a fee for the examination in an amount per day equal
to the amount set by law for out-of-state travel for each day or fraction
thereof during which the examiner is actually engaged in examining those
books and records, plus the actual expenses of the examiner during the
time that the examiner is absent from this State for the purpose of
making the examination, but the time must not exceed 1 day going to and 1
day coming from the place where the examination is to be made in addition
to the number of days or fractions thereof the examiner is actually
engaged in auditing those books and records. Not more than two such
examinations may be charged against any special fuel supplier, special
fuel dealer, special fuel exporter, special fuel transporter or special
fuel user in any year.
4. Any money received must be deposited by the Department to the
credit of the fund or operating account from which the expenditures for
the examination were paid.
5. Upon the demand of the Department, each special fuel supplier,
special fuel dealer, special fuel exporter, special fuel transporter or
special fuel user shall furnish a statement showing the contents of the
records to such extent and in such detail and form as the Department may
require.
[23:364:1953]—(NRS A 1957, 601; 1995, 2371; 1997, 3397; 1999, 1273
; 2003, 2912 )
1. All records of mileage operated, origin and destination points
within this State, equipment operated in this State, gallons or cubic
feet consumed, and tax paid must at all reasonable times be open to the
public.
2. All supporting schedules, invoices and other pertinent papers
relative to the business affairs and operations of any special fuel
supplier, special fuel dealer, special fuel exporter, special fuel
transporter or special fuel user, and any information obtained by an
investigation of the records and equipment of any special fuel supplier,
special fuel dealer, special fuel exporter, special fuel transporter or
special fuel user, shall be deemed confidential and must not be revealed
to any person except as necessary to administer this chapter or as
otherwise provided by law.
[25:364:1953]—(NRS A 1987, 1388; 1995, 2372; 1997, 3397; 2003, 2913
)
The Department
may, upon request from officials to whom is entrusted the enforcement of
the special fuel tax law of any other state, the District of Columbia,
the United States, its territories or possessions, or any foreign
country, forward to those officials any information which it may have
relative to the receipt, storage, delivery, sale, use or other
disposition of special fuel by any special fuel supplier, special fuel
dealer, special fuel exporter, special fuel transporter or special fuel
user, if such other state, district, territory or possession furnishes
similar information to this State.
[26:364:1953]—(NRS A 1957, 601; 1995, 2372; 1997, 3397; 2003, 2913
)
1. To the extent permitted by federal law, the Department may
enter into cooperative agreements with other states and countries for the
exchange of information regarding, and the auditing of, persons who use
special fuel in motor vehicles operated or intended to operate
interstate. Any agreement, arrangement or declaration, or any amendment
thereto, is not effective until reduced to writing and signed by the
parties thereto or their authorized representatives.
2. An agreement may include, with respect to persons who use
special fuel, provisions:
(a) For determining the domicile of those persons;
(b) Specifying the records which are required to be kept by those
persons;
(c) Relating to audit procedures, the exchange of information and
persons eligible for licensing;
(d) Defining various words and terms;
(e) Setting forth the procedure for collecting special fuel taxes
owing to another jurisdiction and forwarding those taxes to that
jurisdiction; and
(f) Designed to facilitate the administration of the agreement.
3. The Department may, pursuant to the terms of an agreement,
forward to the designated representatives of another jurisdiction any
information in its possession relating to the manufacture,
transportation, shipment, sale or use of special fuel by any person, and
the location within this State of any motor vehicles owned by a person
who has been identified by another jurisdiction as a user of special fuel.
4. An agreement may provide that each jurisdiction shall audit the
records of persons residing or doing business within that jurisdiction to
determine if the special fuel taxes owing to each jurisdiction have been
properly reported and paid, and requiring each jurisdiction to forward
the findings of its audits to every other jurisdiction in which the
person who is the subject of an audit has incurred tax liability as a
result of his use of special fuel. The audit findings received from
another jurisdiction may be used by the Department as the basis for an
estimated assessment of tax due from a person pursuant to the provisions
of NRS 360A.100 .
5. Any agreement entered into pursuant to the provisions of this
section does not preclude the Department from auditing the records of any
person subject to the provisions of this chapter.
(Added to NRS by 1989, 1416; A 1999, 1019 )
1. It shall be unlawful for the Department or any person having an
administrative duty under this chapter to divulge or to make known in any
manner whatever the business affairs, operations or information obtained
by an investigation of records of any person visited or examined in the
discharge of official duty, or the amount or source of income, profits,
losses, expenditures or any particular thereof set forth or disclosed in
any report, or to permit any report or copy thereof to be seen or
examined by any person except as provided by NRS 366.160 and 366.170 .
2. Any violation of the provisions of this section shall be a
gross misdemeanor.
[27:364:1953]—(NRS A 1957, 601; 1967, 562)
IMPOSITION OF TAX
1. Except as otherwise provided in subsection 2, a tax is hereby
imposed at the rate of 27 cents per gallon on the sale or use of special
fuels.
2. A tax is hereby imposed at:
(a) The rate of 19 cents per gallon on the sale or use of an
emulsion of water-phased hydrocarbon fuel;
(b) The rate of 22 cents per gallon on the sale or use of liquefied
petroleum gas; and
(c) The rate of 21 cents per gallon on the sale or use of
compressed natural gas.
[Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840;
1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997,
1311)
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)
For
the purpose of taxing the sale or use of compressed natural gas or
liquefied petroleum gas, 125 cubic feet of natural gas or liquefied
petroleum gas shall be deemed to equal 1 gallon of special fuel.
(Added to NRS by 1987, 1387)
1. Except as otherwise provided in subsection 2, a person shall
not import, sell, distribute, use or store special fuel in this State to
which dye has not been added pursuant to NRS 366.203 or for which the tax imposed pursuant to NRS
366.190 has not been paid.
2. A special fuel supplier or special fuel dealer may import or
store special fuel which has not been dyed and for which the tax imposed
pursuant to NRS 366.190 has not been
paid.
(Added to NRS by 1995, 2367; A 1997, 3397)
1. The sale or use of special fuel for any purpose other than to
propel a motor vehicle upon the public highways of Nevada is exempt from
the application of the tax imposed by NRS 366.190 . The exemption provided in this subsection
applies only in those cases where the purchasers or the users of special
fuel establish to the satisfaction of the Department that the special
fuel purchased or used was used for purposes other than to propel a motor
vehicle upon the public highways of Nevada.
2. Sales made to the United States Government or any
instrumentality thereof are exempt from the tax imposed by this chapter.
3. Sales made to any state, county, municipality, district or
other political subdivision thereof are exempt from the tax imposed by
this chapter.
4. Sales made to any person to be used to propel a motor vehicle
which is dedicated for exclusive use as part of a system which:
(a) Operates motor vehicles for public transportation in an urban
area;
(b) Transports persons who pay the established fare; and
(c) Uses public money to operate the system or acquire new
equipment,
Ê are exempt from the tax imposed by this chapter.
5. Sales made to any person for use in operating special mobile
equipment are exempt from the tax imposed by this chapter.
[Part 3:364:1953; A 1955, 425]—(NRS A 1957, 602; 1971, 87; 1983,
1944; 1995, 2411; 2001, 853 )
1. Special fuel, other than compressed natural gas, liquefied
petroleum gas or kerosene, which is exempt from the tax pursuant to
subsection 3 or 4 of NRS 366.200 must
be dyed before it is removed for distribution from a rack. The dye added
to the exempt special fuel must be of the color and concentration
required by the regulations adopted by the Secretary of the Treasury
pursuant to 26 U.S.C. § 4082.
2. Except as otherwise provided in subsections 3, 4 and 5, a
person shall not operate or maintain on any highway in this State a motor
vehicle which contains dyed special fuel in the fuel tank of that
vehicle. A person who operates or maintains a motor vehicle in violation
of this subsection and the registered owner of the motor vehicle are
jointly and severally liable for any taxes, penalties and interest
payable to the Department.
3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200
, is exempt from the tax imposed by this
chapter may operate or maintain a motor vehicle on a highway in this
State which contains dyed special fuel in the fuel tank of that vehicle.
4. To the extent permitted by federal law, a person may operate or
maintain on a highway in this State any special mobile equipment or farm
equipment that contains dyed special fuel in the fuel tank of the special
mobile equipment or farm equipment. As used in this subsection:
(a) “Farm equipment” means any self-propelled machinery or motor
vehicle that is designed solely for tilling soil or for cultivating,
harvesting or transporting crops or other agricultural products from a
field or other area owned or leased by the operator of the farm equipment
and in which the crops or agricultural products are grown, to a field,
yard, silo, cellar, shed or other facility which is:
(1) Owned or leased by the operator of the farm equipment;
and
(2) Used to store or process the crops or agricultural
products.
Ê The term includes a tractor, baler or swather or any implement used to
retrieve hay.
(b) “Highway” does not include a controlled-access highway as
defined in NRS 484.041 .
5. To the extent authorized by federal law, a person may operate
or maintain a motor vehicle on a highway in this State that contains dyed
special fuel in the fuel tank if the motor vehicle is used only to cross
the highway to travel from one parcel of land owned or controlled by the
person to another parcel of land owned or controlled by the person.
6. There is a rebuttable presumption that all special fuel which
is not dyed special fuel and which is sold or distributed in this State
is for the purpose of propelling a motor vehicle.
(Added to NRS by 1995, 2367; A 1997, 2831, 3398; 1999, 679 ; 2001, 854 ; 2003, 514 , 2913 ; 2005, 1152 )
A special fuel dealer shall not collect the tax on special
fuel from a purchaser who is exempt from the tax on special fuel pursuant
to NRS 366.200 .
(Added to NRS by 1997, 3395)
1. Except as otherwise provided in subsections 2 and 3, each
special fuel supplier who sells or distributes special fuel to which dye
has not been added shall, at the time the special fuel is purchased,
collect the tax imposed pursuant to NRS 366.190 .
2. A special fuel supplier may sell special fuel to a purchaser
without collecting the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel:
(a) Has been issued a permit by the Department pursuant to NRS
366.397 ; and
(b) Elects to defer payment of the tax.
3. A special fuel supplier shall not collect the tax imposed
pursuant to NRS 366.190 if the
purchaser of the special fuel is:
(a) A special fuel supplier;
(b) A special fuel exporter; or
(c) A special fuel dealer.
4. A special fuel supplier who sells special fuel to any other
special fuel supplier or special fuel dealer shall keep such records of
the transaction as the Department may require. The Department shall adopt
regulations setting forth:
(a) The records which must be kept by the special fuel supplier
pursuant to this subsection; and
(b) The period for which those records must be kept by the special
fuel supplier.
5. If, within a period of 6 months, a person purchases not less
than 200 gallons of special fuel in this State which is used for a
purpose that is exempt from the payment of the tax on special fuel
pursuant to NRS 366.200 , he may apply
to the Department for a refund in the manner prescribed in subsection 6
of NRS 366.650 .
6. Any person who resells, for a taxable purpose, special fuel
that was exempt from the tax imposed by this chapter and to which dye has
not been added shall collect the tax and remit it to the Department.
(Added to NRS by 1995, 2367; A 1997, 3398; 1999, 1273 )
The tax imposed by this chapter shall be in
lieu of the tax imposed by chapter 365 of NRS
in connection with special fuel as defined in NRS 366.060 .
[30:364:1953]—(NRS A 1969, 578)
LICENSES AND BONDS
1. Except as otherwise provided in this chapter, it is unlawful
for any:
(a) Special fuel supplier, special fuel dealer or special fuel user
to sell or use special fuel within this State unless the special fuel
supplier, special fuel dealer or special fuel user is the holder of a
special fuel supplier’s, special fuel dealer’s or special fuel user’s
license issued to him by the Department.
(b) Person to be a:
(1) Special fuel exporter unless the person is the holder of
a special fuel exporter’s license issued to him by the Department.
(2) Special fuel transporter unless the person is the holder
of a special fuel transporter’s license issued to him by the Department.
(c) Retailer or other person to sell or distribute dyed special
fuel unless the retailer or person controls the access to the dyed
special fuel.
2. The Department may adopt regulations relating to the issuance
of any special fuel supplier’s, special fuel dealer’s, special fuel
exporter’s, special fuel transporter’s or special fuel user’s license and
the collection of fees therefor.
[Part 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1971, 636; 1973,
695; 1981, 1056; 1985, 2129; 1987, 489; 1995, 2372; 1997, 3398; 2003,
2914 ; 2005, 1153 )
1. Except as otherwise provided in subsection 2, a special fuel
user’s license is not required of the following classes of special fuel
users:
(a) Operators of motor vehicles who make occasional trips into this
State for service or repair.
(b) Operators of house coaches as defined in NRS 484.067 .
(c) Operators of motor vehicles having a declared gross weight of
26,000 pounds or less.
(d) Operators of unladen motor vehicles purchased in this State for
the trip from the point of delivery to the state boundary.
(e) Operators of motor vehicles who make occasional trips into or
across this State for nonprofit or eleemosynary purposes.
2. A person otherwise exempt pursuant to subsection 1 who does not
purchase special fuel in this State in an amount commensurate with his
consumption of special fuel in the propulsion of motor vehicles on the
highways of this State shall secure a special fuel user’s license.
(Added to NRS by 1971, 635; A 1981, 1056; 1983, 1627; 1985, 1840,
2129; 1987, 490, 1865, 1866; 1989, 1417; 1999, 155 ; 2001, 59 )
1. A special fuel user may, in lieu of causing a motor vehicle
that has a declared gross weight in excess of 26,000 pounds to be
licensed pursuant to the provisions of NRS 366.220 , obtain a temporary permit for special fuel
from a vendor authorized to issue permits pursuant to NRS 481.051 before entering the State or immediately upon
entering the State. The fee for a temporary permit for special fuel is
$30 and is not refundable.
2. Except as otherwise provided in subsection 3, a temporary
permit for special fuel authorizes the operation of such a motor vehicle
over the highways of this State from point of entry to point of exit for
not more than 24 consecutive hours.
3. The Department may issue to the owner or operator of a common
motor carrier of passengers a temporary permit for special fuel that
authorizes the operation of the motor carrier for not more than 120
consecutive hours.
4. The Department may adopt regulations relating to the issuance
of a temporary permit for special fuel pursuant to this section.
(Added to NRS by 1997, 3396)
1. An applicant for or holder of a special fuel supplier’s or
special fuel dealer’s license shall provide a bond executed by him as
principal, and by a corporation qualified pursuant to the laws of this
State as surety, payable to the State of Nevada, and conditioned upon the
faithful performance of all of the requirements of this chapter and upon
the punctual payment of all excise taxes, penalties and interest due to
the State of Nevada. The total amount of the bond or bonds of any holder
of a special fuel supplier’s or special fuel dealer’s license must be
fixed by the Department at not less than three times the estimated
maximum monthly tax, determined in such a manner as the Department deems
proper, but the amount must not be less than $1,000 for a special fuel
supplier and must not be less than $100 for a special fuel dealer. If the
Department determines that a person is habitually delinquent in the
payment of amounts due to the Department, it may increase the amount of
his security to not more than five times the estimated maximum monthly
tax. When cash or a savings certificate, certificate of deposit or
investment certificate is used, the amount required must be rounded off
to the next larger integral multiple of $100.
2. No recovery on any bond, nor the execution of any new bond, nor
the suspension or revocation of any special fuel supplier’s or special
fuel dealer’s license affects the validity of any bond.
3. In lieu of a bond or bonds, an applicant for or holder of a
special fuel supplier’s or special fuel dealer’s license may deposit with
the State Treasurer, under such terms as the Department may prescribe, a
like amount of lawful money of the United States or any other form of
security authorized by NRS 100.065 . If
security is provided in the form of a savings certificate, certificate of
deposit or investment certificate, the certificate must state that the
amount is unavailable for withdrawal except upon order of the Department.
4. If the holder of a special fuel supplier’s or special fuel
dealer’s license is required to provide a bond of more than $5,000, the
Department may reduce the requirements for the bond to not less than
$5,000 upon the supplier’s or dealer’s faithful performance of all the
requirements of this chapter and the punctual payment of all taxes due
the State of Nevada for the 3 preceding calendar years.
5. The Department shall immediately reinstate the original
requirements for a bond for a holder of a special fuel supplier’s or
special fuel dealer’s license upon his:
(a) Lack of faithful performance of the requirements of this
chapter; or
(b) Failure to pay punctually all taxes, fees, penalties and
interest due the State of Nevada.
[4:364:1953]—(NRS A 1957, 605; 1967, 854; 1969, 580; 1973, 703;
1977, 380; 1981, 1057; 1983, 132; 1987, 967; 1989, 30, 1070; 1993, 1985;
1995, 2376; 1997, 3403; 1999, 1274 )—(Substituted in revision for NRS 366.550)
1. Except as otherwise provided in subsection 2, the Department
shall:
(a) Upon receipt of the application and bond in proper form, issue
to the applicant a special fuel supplier’s or special fuel dealer’s
license.
(b) Upon receipt of the application in proper form, issue to the
applicant a special fuel exporter’s, special fuel transporter’s or
special fuel user’s license.
2. The Department may refuse to issue a license pursuant to this
section to any person:
(a) Who formerly held a license issued pursuant to this chapter or
a similar license of any other state, the District of Columbia, the
United States, a territory or possession of the United States or any
foreign country which, before the time of filing the application, has
been revoked for cause;
(b) Who applies as a subterfuge for the real party in interest
whose license, before the time of filing the application, has been
revoked for cause;
(c) Who, if he is a special fuel supplier or special fuel dealer,
neglects or refuses to furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on special fuel in
this State, any other state, the District of Columbia, the United States,
a territory or possession of the United States or any foreign country;
(e) Who has failed to comply with any provision of this chapter; or
(f) Upon other sufficient cause being shown.
[Part 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1977, 378; 1983,
1627; 1987, 490; 1989, 29; 1995, 2372; 1997, 3399; 2003, 2914 )
Any applicant whose
application for a special fuel supplier’s license, special fuel dealer’s
license, special fuel exporter’s license, special fuel transporter’s
license or special fuel user’s license has been denied may petition the
Department for a hearing. The Department shall:
1. Grant the applicant a hearing.
2. Provide to the applicant, not less than 10 days before the
hearing, written notice of the time and place of the hearing.
[Part 5:364:1953]—(NRS A 1957, 602; 1969, 579; 1995, 2373; 1997,
3399; 2003, 2915 )
1. A license issued pursuant to this chapter:
(a) Except as otherwise provided in subsection 2, is valid until
suspended, revoked or cancelled.
(b) Is not transferable.
2. Each special fuel user’s license is valid for a calendar year
unless suspended, revoked or cancelled.
[Part 5:364:1953]—(NRS A 1959, 853; 1965, 566; 1969, 579; 1983,
1628; 1987, 490; 1995, 2373; 1997, 3399; 2003, 2915 )
A special fuel user who is required to hold a
special fuel user’s license pursuant to the provisions of this chapter
shall:
1. If he uses special fuel in a motor vehicle that is operated or
intended to operate interstate:
(a) Obtain an identifying device issued pursuant to a cooperative
agreement entered into pursuant to NRS 366.175 ; and
(b) Conspicuously display that identifying device on the exterior
of the motor vehicle in such location as is required pursuant to the
cooperative agreement.
2. At any time he is using special fuel in this State, ensure that
his license, or a reproduction of the license that is authorized by the
Department, is located in the motor vehicle.
(Added to NRS by 1999, 1272 )
If any person ceases to be a special fuel supplier, special
fuel dealer, special fuel exporter, special fuel transporter or special
fuel user within this State by reason of the discontinuance, sale or
transfer of his business, he shall:
1. Notify the Department in writing at the time the
discontinuance, sale or transfer takes effect. The notice must give the
date of the discontinuance, sale or transfer, and the name and address of
any purchaser or transferee.
2. Surrender to the Department the license issued to him by the
Department.
3. If he is:
(a) A special fuel user, file the tax return required pursuant to
NRS 366.380 and pay all taxes, interest
and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment
are due on or before the last day of the month following the month of the
discontinuance, sale or transfer of the business.
(b) A special fuel supplier, file the tax return required pursuant
to NRS 366.383 and pay all taxes,
interest and penalties required pursuant to this chapter and chapter 360A
of NRS on or before the last day of the
month following the month of the discontinuance, sale or transfer of the
business.
(c) A special fuel dealer, file the tax return required pursuant to
NRS 366.386 and pay all taxes, interest
and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment
are due on or before the last day of the month following the month of the
discontinuance, sale or transfer of the business.
(d) A special fuel exporter, file the report required pursuant to
NRS 366.387 on or before the last day
of the month following the month of the discontinuance, sale or transfer
of the business.
(e) A special fuel transporter, file the report required pursuant
to NRS 366.695 within 25 days after the
end of the month of the discontinuance, sale or transfer of the business.
[Part 5:364:1953]—(NRS A 1957, 603; A 1960, 84; 1969, 579; 1975,
26; 1977, 379; 1983, 1628; 1987, 491; 1995, 2373; 1997, 3399; 2003, 2915
)
1. The Department may revoke the license of any special fuel
dealer, special fuel supplier, special fuel exporter, special fuel
transporter or special fuel user for reasonable cause, including, without
limitation, refusing or neglecting to comply with the provisions of this
chapter.
2. Before revoking a license, the Department shall send a notice
by registered or certified mail to the licensee at his last known address
ordering him to appear before the Department at a time not less than 10
days after the mailing of the notice and show cause why the license
should not be revoked.
[Part 7:364:1953; A 1955, 425]—(NRS A 1957, 604; 1969, 95; 1995,
2373; 1997, 3400; 2003, 2916 )
1. The Department shall cancel any license to act as a special
fuel supplier, special fuel dealer, special fuel exporter, special fuel
transporter or special fuel user immediately upon the surrender thereof
by the holder.
2. If a surety has lodged with the Department a written request to
be released and discharged of liability, the Department shall immediately
notify the special fuel supplier or special fuel dealer who furnished the
bond, and unless he files a new bond as required by the Department within
30 days or makes a deposit in lieu thereof as provided in NRS 366.235
, the Department may cancel his license.
3. If a special fuel supplier or special fuel dealer becomes
delinquent in the payment of excise taxes as prescribed by this chapter
to the extent that his liability exceeds the total amount of bond
furnished by him, the Department may cancel his license immediately.
[Part 7:364:1953; A 1955, 425]—(NRS A 1957, 604; 1977, 379; 1989,
30; 1995, 2373; 1997, 3400; 2005, 1153 )
COLLECTION AND PAYMENT
1. Except as otherwise provided in this chapter, the excise tax
imposed by this chapter with respect to the use or sale of special fuel
during any calendar quarter is due on or before the last day of the first
month following the quarterly period to which it relates.
2. If the due date falls on a Saturday, Sunday or legal holiday,
the next business day is the final due date.
3. Payment shall be deemed received on the date shown by the
cancellation mark stamped by the United States Postal Service or the
postal service of any other country upon an envelope containing payment
properly addressed to the Department.
4. A special fuel supplier shall pay the tax imposed by this
chapter at the time he files his tax return pursuant to NRS 366.383
.
5. A special fuel dealer shall pay the tax imposed by this chapter
at the time he files his tax return pursuant to NRS 366.386 .
[Part 8:364:1953]—(NRS A 1973, 701; 1977, 379; 1987, 491; 1995,
2374; 1997, 3400; 2003, 2916 )
1. If the amount of any excise tax for any reporting period is not
paid to the State on or before the day the payment is due pursuant to
this chapter, the payment becomes delinquent at the close of business on
that day. A special fuel supplier, special fuel dealer or special fuel
user may have up to 15 additional days to make the payment if he makes
written application to the Department on or before the day the payment is
due and the Department finds good cause for the extension.
2. The proceeds from any penalty levied for the delinquent payment
of an excise tax must be deposited with the State Treasurer to the credit
of the State Highway Fund.
(Added to NRS by 2003, 2911 )
1. Except as otherwise provided in subsection 2, on or before the
last day of January, April, July and October in each year, each special
fuel user shall file with the Department a quarterly tax return for the
preceding quarter, regardless of the amount of excise tax due, on a form
prescribed by the Department.
2. A special fuel user may, upon the issuance or renewal of a
special fuel license, request to file a tax return annually with the
Department. If the request is approved by the Department, the special
fuel user shall file with the Department a tax return for the preceding
year on or before the last day of January of each year, regardless of the
amount of excise tax due, on a form prescribed by the Department.
3. The return must show such information as the Department may
reasonably require for the proper administration and enforcement of this
chapter.
[Part 8:364:1953] + [10:364:1953]—(NRS A 1957, 578; 1959, 90; 1969,
579; 1973, 702; 1975, 212; 1977, 380; 1987, 491; 1997, 3401)
1. Each special fuel supplier shall, not later than the last day
of each month:
(a) Submit to the Department a tax return which sets forth:
(1) The number of gallons of special fuel he received during
the previous month;
(2) The number of gallons of special fuel he sold,
distributed or used in this State during the previous month; and
(3) The number of gallons of special fuel he sold,
distributed or used in this State in which dye was added during the
previous month.
(b) Pay to the Department the tax imposed pursuant to NRS 366.190
on all special fuel sold, distributed
or used during the previous month for which dye was not added in the
manner prescribed in this chapter.
2. The Department may, by regulation, establish a procedure
requiring special fuel suppliers to submit tax returns required by this
section electronically.
(Added to NRS by 1995, 2368; A 2005, 1153 )
1. On or before the last day of the month following each reporting
period, a special fuel dealer shall file with the Department a tax return
for the preceding reporting period, regardless of the amount of tax
collected, on a form prescribed by the Department.
2. The tax return must:
(a) Include information required by the Department for the
administration and enforcement of this chapter; and
(b) Be accompanied by a remittance, payable to the Department, for
the amount of the tax due.
3. Except as otherwise provided in this subsection, the reporting
period for a special fuel dealer is a calendar month. Upon application by
a special fuel dealer, the Department may assign to the special fuel
dealer for a specific calendar year:
(a) A reporting period consisting of that entire calendar year if
the Department estimates, based upon the tax returns filed by the special
fuel dealer for the preceding calendar year, that the special fuel dealer
will sell not more than 200 gallons of special fuel in this State each
calendar month of that reporting period.
(b) Two reporting periods consisting of 6 consecutive calendar
months, commencing on the first day of January and July, respectively, if
the Department estimates, based upon the tax returns filed by the special
fuel dealer for the preceding calendar year, that the special fuel dealer
will sell more than 200 gallons but not more than 500 gallons of special
fuel in this State each calendar month during those reporting periods.
(c) Four reporting periods consisting of 3 consecutive months,
commencing on the first day of January, April, July and October,
respectively, if the Department estimates, based upon the tax returns
filed by the special fuel dealer for the preceding calendar year, that
the special fuel dealer will sell more than 500 gallons but less than
5,000 gallons of special fuel in this State each calendar month during
those reporting periods.
(Added to NRS by 1997, 3395; A 2003, 2916 )
Each
special fuel exporter shall, not later than the last day of each month,
submit to the Department a written statement which sets forth:
1. The number of gallons of special fuel he received during the
previous month;
2. The number of gallons of special fuel he sold or distributed
outside this State;
3. The name and mailing address of each person to whom he sold or
distributed special fuel outside this State; and
4. The number of gallons of special fuel he sold or distributed to
each person to whom he sold or distributed special fuel outside this
State.
(Added to NRS by 1995, 2368)
1. Except as otherwise provided in subsection 2, the Department
shall allow each special fuel supplier to retain an amount equal to 2
percent of the amount of the tax collected by the special fuel supplier
to cover the supplier’s costs of collection of the tax and of compliance
with this chapter, and the supplier’s handling losses occasioned by
evaporation, spillage or other similar causes.
2. A special fuel supplier who fails to submit a tax return when
due pursuant to this chapter or fails to pay the tax when due pursuant to
this chapter is not entitled to retain any of the amount authorized
pursuant to subsection 1 for any month for which a tax return is not
filed when due or a payment is not made when due.
[Part 8:364:1953]—(NRS A 1957, 604; 1995, 2374; 1997, 3401; 1999,
1274 ; 2001, 86 ; 2003, 2917 )
1. Any special fuel user who fails to pay any excise tax within
the time prescribed by this chapter shall pay, in addition to the tax, a
penalty of $50 or 10 percent of the amount owed, whichever is greater,
plus interest on the amount of the tax at the rate of 1 percent per month
or fraction thereof, from the date the tax became finally due until the
date of payment.
2. A tax return or statement is considered delinquent when it has
not been received by the Department by the date the tax return or
statement is due, as prescribed by the provisions of this chapter.
[9:364:1953]—(NRS A 1969, 580; 1971, 88; 1973, 702; 1987, 492, 611;
1989, 1418; 1995, 2374; 1997, 3401; 1999, 1020 )
1. A purchaser of special fuel who wishes to defer payment of the
tax imposed pursuant to NRS 366.190 to
the special fuel supplier until 25 days after the end of the month in
which the fuel is purchased must apply for a permit to defer payment of
the tax.
2. The Department may require an applicant for a permit to defer
payment of the tax imposed pursuant to NRS 366.190 to provide a bond executed by him as
principal, and by a corporation qualified pursuant to the laws of this
State as surety, payable to this State. The bond must indemnify the
Department against any deduction claimed pursuant to subsection 2 of NRS
366.540 by a special fuel supplier
because of the principal’s failure to pay the tax as required by this
chapter.
3. If a purchaser of special fuel:
(a) Has been issued a permit to defer the payment of the tax
imposed pursuant to NRS 366.190 ; and
(b) Elects to defer payment of the tax,
Ê he shall, not later than 25 days after the end of the month in which
the fuel is purchased, pay the tax to the special fuel supplier by
electronic transfer of money.
4. If a purchaser fails to make a payment to a special fuel
supplier as required by this section, the Department may:
(a) Revoke the purchaser’s permit;
(b) If the purchaser was required to provide a bond pursuant to
subsection 2, require the purchaser to increase the amount of the bond; or
(c) Take any other action to ensure that the tax imposed pursuant
to NRS 366.190 is paid.
5. The Department shall notify each special fuel supplier in this
State when it revokes a permit issued pursuant to this section.
6. The Department shall adopt regulations to carry out the
provisions of this section.
7. As used in this section, “electronic transfer of money” means
any transfer of money, other than a transaction initiated by a check,
draft or other similar instrument, that is initiated through an
electronic terminal, telephone, computer or magnetic tape to order,
instruct or authorize a financial institution or person holding an
account on behalf of a purchaser of special fuel to debit an account.
(Added to NRS by 1995, 2368)
1. The tax provided for by this chapter must be paid by special
fuel suppliers, special fuel dealers and special fuel users. A special
fuel supplier or special fuel dealer shall pay to the Department the
excise tax he collects from purchasers of special fuel with the return
filed pursuant to NRS 366.383 or
366.386 , respectively. The tax paid by
a special fuel user must be computed by multiplying the tax rate per
gallon provided in this chapter by the amount that the number of gallons
of special fuel consumed by the special fuel user in the propulsion of
motor vehicles on the highways of this State exceeds the number of
gallons of special fuel purchases by him.
2. Except as otherwise provided in subsection 3, in computing the
amount of tax on special fuel a special fuel supplier owes to the
Department, the special fuel supplier may deduct from the amount due
pursuant to subsection 1 any amount which is due but has not been paid by
a purchaser who is authorized by the Department to defer payment of the
tax pursuant to NRS 366.397 . If such a
deduction is claimed, the claim must identify the purchaser and the
amount of taxes that he failed to pay.
3. A special fuel supplier shall not deduct from the amount he
owes the Department pursuant to subsection 1 any amount which has not
been paid by a person whose permit to defer the payment of the tax has
been revoked pursuant to subsection 4 of NRS 366.397 if, before the special fuel was purchased, the
special fuel supplier had been notified by the Department pursuant to
subsection 5 of NRS 366.397 that it had
revoked the purchaser’s permit.
4. If the Department determines that a special fuel supplier or
special fuel dealer has failed to submit a tax return when due pursuant
to this chapter or failed to pay the tax when due pursuant to this
chapter, the Department may order the special fuel supplier or special
fuel dealer to hold the amount of all taxes collected pursuant to this
chapter in a separate account in trust for the State. The special fuel
supplier or special fuel dealer shall comply with the order immediately
upon receiving notification of the order from the Department.
[Part 3:364:1953; A 1955, 425]—(NRS A 1969, 580; 1983, 1628; 1987,
492; 1995, 2376; 1997, 3403; 1999, 1020 ; 2003, 2917 )
1. The operator of a motor vehicle which comes within the
provisions of this chapter is presumed to be the owner of such vehicle.
2. The lessee and lessor of a motor vehicle which comes within the
provisions of this chapter are jointly and severally liable for any
taxes, penalties or interest payable to the Department.
(Added to NRS by 1969, 577)
OVERPAYMENTS AND REFUNDS
1. If illegally or through error the Department collects or
receives any excise tax, penalty or interest imposed pursuant to this
chapter, the excise tax, penalty or interest must be refunded to the
person who paid the tax, penalty or interest. A written application for a
refund, stating the specific grounds therefor, must be made within 12
months after the date of payment, whether or not the excise tax, penalty
or interest was paid voluntarily or under protest.
2. Refunds must be made to a successor, assignee, estate or heir
of the person if written application is made within the time limit.
3. Any amount determined to be refundable by the Department must
be refunded or credited to any amounts then due from the special fuel
supplier or special fuel dealer.
4. All amounts refunded pursuant to the provisions of this chapter
must be paid from the State Highway Fund on claims presented by the
Department, approved by the State Board of Examiners, and allowed and
paid as other claims against the State are allowed and paid.
5. A licensed special fuel user operating interstate or off road,
or both, who can prove to the satisfaction of the Department that his
special fuel purchases in Nevada exceed his use of the special fuel over
the highways of this State for a certain quarter must apply credit to any
excise taxes, penalties or interest required by this chapter or fees,
taxes, penalties or interest applicable pursuant to chapter 371 , 482 or 706 of NRS and any balance may be refunded or credited
to succeeding reports.
6. A person who wishes to apply for a refund of the tax on special
fuel paid by him pursuant to subsection 5 of NRS 366.207 must:
(a) Submit an application for the refund on a form prescribed by
the Department; and
(b) Establish to the satisfaction of the Department that within a
period of 6 months he purchased not less than 200 gallons of special fuel
in this State which was used for a purpose that is exempt from the tax on
special fuel pursuant to NRS 366.200 .
Ê The Department shall refund to an applicant who complies with the
provisions of this subsection a refund in an amount equal to the tax paid
by the applicant less the percentage allowed the special fuel supplier
pursuant to NRS 366.390 .
[20:364:1953]—(NRS A 1957, 607; 1969, 581; 1971, 88; 1973, 704;
1983, 474; 1987, 492, 968; 1995, 2377; 1997, 3404; 1999, 155 ; 2003, 2918 )
1. No injunction, writ of mandate or other legal or equitable
process may issue in any suit, action or proceeding in any court against
this State or any officer thereof to prevent or enjoin the collection
pursuant to this chapter of any excise tax or other amount required to be
collected.
2. After payment of any such excise tax or other amount under
protest, verified and setting forth the grounds of objection to the
legality thereof, filed with the Department at the time of payment of the
tax or other amount protested, the special fuel supplier, special fuel
dealer or special fuel user making the payment may bring an action
against the State Treasurer in the District Court in and for Carson City
for the recovery of the amount so paid under protest.
[Part 21:364:1953]—(NRS A 1957, 608; 1969, 334; 1995, 2378; 1997,
3405)
1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90 days after
payment under protest has been made. Failure to bring suit within the 90
days shall constitute a waiver of any and all demands against the State
on account of alleged overpayments.
2. No grounds of illegality shall be considered by the court other
than those set forth in the protest filed at the time of such payment.
[Part 21:364:1953]
1. If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any excise tax or other amount due
from the plaintiff under this chapter, and the balance of the judgment
shall be refunded to the plaintiff.
2. In any judgment, interest shall be allowed at the rate of 6
percent per annum upon the amount found to have been collected illegally
from the date of payment of such amount to the date of allowance of
credit on account of such judgment or to a date preceding the date of the
refund warrant by not more than 30 days, such date to be determined by
the Department.
[Part 21:364:1953]—(NRS A 1957, 608)
RECORDS AND REPORTS
1. Each special fuel supplier shall prepare and provide a record
of shipment to each person who purchases more than 25 gallons of special
fuel and transports the special fuel from the place of purchase. The
record of shipment must include the:
(a) Place where the special fuel was purchased;
(b) Place to which the purchaser declares the special fuel will be
transported;
(c) Number of gallons of special fuel transported;
(d) Color and concentration of the dye added to the special fuel,
if any; and
(e) Name and address of the purchaser of the special fuel.
2. Each person who transports special fuel in this State shall:
(a) Keep the record of shipment required by subsection 1 in the
vehicle in which the special fuel is transported until the special fuel
is delivered to the purchaser; and
(b) Upon request from a peace officer, allow the peace officer to
inspect the record of shipment.
(Added to NRS by 1995, 2369)
1. Every special fuel transporter, except a wholesale distributor
transporting the products of a special fuel supplier licensed pursuant to
this chapter, who transports special fuel in interstate commerce to or
from any point within this State, or solely within this State, shall
report all of those deliveries to the Department.
2. A report must be made for each calendar month and must be filed
within 25 days after the end of the month for which the report is made.
The report must show:
(a) The name and address of every consignor and consignee and of
every person other than the designated consignee to whom delivery has
actually been made;
(b) The date of each delivery;
(c) The number of gallons of special fuel delivered for each
delivery; and
(d) Such other information as the Department may require.
(Added to NRS by 1995, 2370; A 2003, 2918 )
DISTRIBUTION OF PROCEEDS
All
money received by the Department pursuant to the provisions of this
chapter must be deposited with the State Treasurer to the credit of the
Motor Vehicle Fund. An amount equal to that part of the tax collected
pursuant to NRS 366.190 which
represents 5 cents of the tax per gallon, minus the portion of that
amount used to administer the Department of Motor Vehicles, must be used
exclusively for the construction and maintenance of public highways, and
may not be used to purchase equipment related thereto.
[Part 29:364:1953]—(NRS A 1975, 213; 1991, 1903; 2001, 2601 )
PENALTIES AND ENFORCEMENT
Any person
required to make, render, sign or verify any report who makes any false
or fraudulent report with intent to defeat or evade the assessment
required by law to be made shall be guilty of a gross misdemeanor.
[Part 28:364:1953]—(NRS A 1967, 562)
1. The Department may seal a special fuel pump of a special fuel
dealer or the metered pipes and hoses of a rack if the special fuel
dealer or special fuel supplier:
(a) Becomes delinquent in payment of any amount due pursuant to the
provisions of this chapter;
(b) Operates without the license required by the provisions of this
chapter; or
(c) Operates without the bond or cash deposit required by the
provisions of this chapter.
2. A special fuel pump of a special fuel dealer or the metered
pipes and hoses of the rack may be sealed until all required reports are
filed, the tax, penalties and interest are paid in full, the required
license is obtained and the bond or cash deposit is provided.
3. Before sealing the fuel pump or metered pipes and hoses of a
rack, the Department must send a notice by registered or certified mail
to the licensed special fuel supplier or special fuel dealer at his last
known address ordering him to appear before the Department at a time not
less than 10 days after the mailing of the notice and show cause why the
fuel pump or the metered pipes and hoses of the rack should not be sealed.
(Added to NRS by 1989, 1417; A 1995, 2378; 1997, 3405)
A special
fuel exporter shall not sell or distribute special fuel in this State. A
special fuel exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 366.370 , pay to the Department the tax imposed
pursuant to NRS 366.190 on all special
fuel sold or distributed in this State.
(Added to NRS by 1995, 2370)
Any person who:
1. Fails or refuses to pay the tax imposed by this chapter;
2. Engages in business in this State as a special fuel user,
special fuel exporter, special fuel dealer or special fuel supplier, or
acts in this State as a special fuel transporter, without being the
holder of a license to engage in that business or to act in that capacity;
3. Fails to make any of the reports required by this chapter;
4. Makes any false statement in any application, report or
statement required by this chapter;
5. Refuses to permit the Department or any authorized agent to
examine records as provided by this chapter;
6. Fails to keep proper records of quantities of special fuel
received, produced, refined, manufactured, compounded, used or delivered
in this State as required by this chapter;
7. Makes any false statement in connection with an application for
the refund of any money or taxes provided in this chapter;
8. Violates the provisions of NRS 366.265 ;
9. Fails or refuses to stop his motor vehicle for an inspection to
determine if all excise taxes due pursuant to the provisions of this
chapter are being properly reported and paid; or
10. Refuses to allow the Department or an authorized agent to
inspect a motor vehicle to determine whether all excise taxes due
pursuant to the provisions of this chapter are being properly reported
and paid,
Ê is guilty of a misdemeanor.
[Part 28:364:1953]—(NRS A 1957, 608; 1995, 2378; 1997, 3406; 1999,
1275 ; 2003, 2919 )
Any violation of the
provisions of this chapter, except as otherwise provided, is a
misdemeanor and is punishable as such.
[Part 28:364:1953]
1. A retailer or any other person who sells or distributes dyed
special fuel shall not sell or distribute the dyed special fuel unless
the retailer or person controls the access to the dyed special fuel.
2. A retailer or other person may sell or distribute the dyed
special fuel only to a purchaser who has been approved to purchase the
dyed special fuel from the retailer or other person. To be approved to
purchase dyed special fuel from a retailer or other person, a purchaser
must provide to the retailer or other person a written statement of
acknowledgement and intended use on a form provided by the Department and
completed by the purchaser that includes:
(a) The full name and address of the purchaser;
(b) A description of the manner in which the purchaser intends to
use the dyed special fuel;
(c) An attestation indicating that the purchaser:
(1) Will only use the dyed special fuel for a purpose that
is not taxable pursuant to this chapter; and
(2) Is aware of the penalties set forth in NRS 366.735
, a copy of which must be included on
the statement; and
(d) The signature of the purchaser.
3. A retailer or other person who sells or distributes dyed
special fuel shall keep on file a completed statement of acknowledgment
and intended use for each person approved to purchase dyed special fuel
from the retailer or other person.
4. In addition to any action that may be taken pursuant to chapter
360A of NRS, the Department may impose on a
retailer or any other person who violates the provisions of subsection 1
an administrative fine of not more than $10,000 for each violation.
(Added to NRS by 2005, 1151 )
1. The Department may take disciplinary action in accordance with
subsection 2 against any person who:
(a) Sells or stores any dyed special fuel for a use which the
person selling or storing such fuel knows, or has reason to know, is a
taxable use of the fuel;
(b) Willfully alters or attempts to alter the strength of
composition of any dye in any special fuel intended to be used for a
taxable purpose; or
(c) Uses dyed special fuel for a taxable purpose.
2. For any violation described in subsection 1, the Department may:
(a) If the violation is a first offense, impose an administrative
fine of not more than $2,500 and suspend any license issued to that
person pursuant to this chapter for not more than 30 days;
(b) If the violation is a second offense within a period of 4
years, impose an administrative fine of not more than $5,000 and suspend
any license issued to that person pursuant to this chapter for not more
than 60 days; and
(c) If the violation is a third or subsequent offense within a
period of 4 years, impose an administrative fine of not more than $10,000
and revoke any license issued to that person pursuant to this chapter.
(Added to NRS by 1999, 1272 ; A 2005, 1154 )
1. Except as otherwise provided in NRS 366.733 and 366.735 ,
the Department may impose an administrative fine, not to exceed $2,500,
for a violation of any provision of this chapter, or any regulation or
order adopted or issued pursuant thereto.
2. The Department shall afford to any person fined pursuant to
this section or NRS 366.733 or 366.735
an opportunity for a hearing pursuant
to the provisions of NRS 233B.121 .
3. All administrative fines collected by the Department pursuant
to subsection 1 or NRS 366.733 or
366.735 must be deposited with the
State Treasurer to the credit of the State Highway Fund.
4. In addition to any other remedy provided by this chapter, the
Department may compel compliance with any provision of this chapter and
any regulation or order adopted or issued pursuant thereto by injunction
or other appropriate remedy. The Department may institute and maintain in
the name of the State of Nevada any such enforcement proceedings.
(Added to NRS by 1995, 2370; A 1999, 1275 ; 2005, 1154 )
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