USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT
As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 365.015
to 365.092 , inclusive, have the meanings ascribed to them
in those sections.
[Part 1:74:1935; A 1955, 170]—(NRS A 1999, 1007 ; 2003, 2904 , 3203 )
“Aviation fuel” means motor
vehicle fuel specially refined for use in the propulsion of aircraft, but
does not include fuel for jet or turbine-powered aircraft.
(Added to NRS by 1983, 1015)
1. “Dealer” means every person who:
(a) Refines, manufactures, compounds or otherwise produces aviation
fuel or fuel for jet or turbine-powered aircraft and sells or distributes
the same in this State.
(b) Imports aviation fuel or fuel for jet or turbine-powered
aircraft into this State and sells or distributes it therein, whether in
the original package or container in which it is imported or otherwise,
or who uses the aviation fuel or fuel for jet or turbine-powered aircraft
in this State after having imported the fuel.
(c) Having acquired aviation fuel or fuel for jet or
turbine-powered aircraft in this State in the original package or
container, distributes or sells it in the original package or container
or otherwise, or in any manner uses the fuel.
(d) Otherwise acquires in this State for sale, use or distribution
in this State aviation fuel or fuel for jet or turbine-powered aircraft
with respect to which there has been no prior taxable sale, use or
distribution.
2. “Dealer” does not include any person who imports into this
State aviation fuel, fuel for jet or turbine-powered aircraft in
quantities of 500 gallons or less purchased from another dealer who is
licensed under this chapter and who assumes liability for the collection
and remittance of the applicable excise tax to this State.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1015; 1989, 1526; 1999,
1007 )
“Department” means the
Department of Motor Vehicles.
(Added to NRS by 1999, 1003 ; A 2001, 2641 )
“Exporter” means a person, other
than a supplier, who receives motor vehicle fuel, other than aviation
fuel, in this State and sells or distributes that fuel outside this State.
(Added to NRS by 1999, 1003 )
“Fuel for jet or turbine-powered aircraft” means any inflammable liquid
other than aviation fuel used for the propulsion of aircraft having jet
or turbine type engines.
(Added to NRS by 1983, 1015)
“Governmental entity”
includes, without limitation, an airport authority created by special
legislative act.
(Added to NRS by 2003, 3203 )
“Highway” means every way or place
of whatever nature open to the use of the public for purposes of surface
traffic, including highways under construction.
[Part 1:74:1935; A 1955, 170]
“Motor vehicle” means and
includes every self-propelled motor vehicle, including tractors, operated
on a surface highway.
[Part 1:74:1935; A 1955, 170]
“Motor vehicle fuel”
means gasoline, natural gasoline, casing-head gasoline or any other
inflammable or combustible liquid, regardless of the name by which the
liquid is known or sold, the chief use of which in this State is for the
propulsion of motor vehicles, motorboats or aircraft other than jet or
turbine-powered aircraft. The term does not include kerosene, gas oil,
fuel oil, fuel for jet or turbine-powered aircraft, diesel fuel,
liquefied petroleum gas and an emulsion of water-phased hydrocarbon fuel,
as that term is defined in NRS 366.026 .
[Part 1:74:1935; A 1955, 170]—(NRS A 1963, 209; 1983, 1016; 1997,
1310)
“Person” includes a municipal
corporation, quasi-municipal corporation, political subdivision and
governmental agency.
[Part 1:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1985, 515)
“Petroleum-ethanol mixture” means a fuel containing a minimum of 10
percent by volume of ethyl alcohol derived from agricultural products.
(Added to NRS by 1981, 1711)
“Rack” means a deck, platform or open
bay which consists of a series of metered pipes and hoses for delivering
motor vehicle fuel from a refinery or terminal into a motor vehicle, rail
car or vessel.
(Added to NRS by 1999, 1003 )
“Retailer” means:
1. Any person, other than a dealer, who is engaged in the business
of selling motor vehicle fuel or fuel for jet or turbine-powered
aircraft; or
2. Any person in the business of handling motor vehicle fuel,
other than aviation fuel, who delivers or authorizes the delivery of fuel
into the fuel supply tank or tanks of a motor vehicle that is not owned
or controlled by him.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016; 1999, 1007 )
“Supplier” means a person who:
1. Imports or acquires immediately upon importation into this
State motor vehicle fuel, except aviation 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. Otherwise acquires for distribution in this State motor vehicle
fuel, except aviation fuel, with respect to which there has been no
previous taxable sale or use; or
3. Produces, manufactures or refines motor vehicle fuel, except
aviation fuel, in this State.
(Added to NRS by 1999, 1003 )
“Terminal” means a facility for
the storage of motor vehicle fuel which is supplied by a motor vehicle,
pipeline or vessel and from which motor vehicle fuel is removed for
distribution at a rack.
(Added to NRS by 1999, 1003 )
“Transporter” means a person,
except a supplier or an exporter licensed pursuant to this chapter, who
transports motor vehicle fuel or fuel for jet or turbine-powered aircraft
in interstate commerce to or from any point within this State, or solely
within this State.
(Added to NRS by 2003, 2904 )
All motor vehicle fuel and
fuel for jet or turbine-powered aircraft which is sold, donated,
consigned for sale, bartered, used or in any way voluntarily disposed of
so as to terminate the ownership and possession thereof by the dealer or
any other person who imports such fuel owned by him shall be deemed to be
distributed under this chapter.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016)—(Substituted in
revision for NRS 365.085)
ADMINISTRATION
Except as otherwise provided, the Department is charged with
the administration and enforcement of this chapter.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690)
The Department
shall have power to make all necessary rules and regulations and
prescribe all necessary forms or other requirements for the purpose of
making the administration of this chapter effective.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690)
The requirements of this State for determining whether
alcohol is produced for use in or as a motor vehicle fuel or for use in
or as a liquor are the same as the requirements of the Bureau of Alcohol,
Tobacco and Firearms of the United States Department of the Treasury.
(Added to NRS by 1981, 116)
The Department
may appoint auditors, accountants, inspectors, clerks and such other
assistants or agents as it may deem necessary to enforce its powers and
perform its duties under this chapter.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1969, 256; 1975,
1690; 1985, 416)
1. The Department or its authorized agents may make any audit,
examination or inquiry of and concerning the records, stocks, facilities,
equipment and transactions of dealers, suppliers, retailers, exporters
and transporters of petroleum products, and such other investigations as
it deems necessary to carry out the provisions of this chapter.
2. If any investigation discloses that any report or any payment
has been incorrect, the Department may make such changes in subsequent
reports and payments as may be necessary to correct the error so
disclosed.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690; 1999,
1007 ; 2003, 2904 )
1. The Department may, for good cause, extend for not more than 30
days the period for making any report or return required pursuant to this
chapter. The extension may be granted at any time if:
(a) A request for an extension has been filed with the Department
within or before the period for which the extension may be granted; and
(b) A remittance of the estimated tax is made when the remittance
is due.
2. Any report, return, remittance to cover a payment or claim for
credit or refund required by this chapter which is transmitted through
the United States mail shall be deemed filed or received by the
Department on the date indicated on the post office cancellation mark
stamped upon the envelope containing it, or on the date it was mailed if
proof satisfactory to the Department establishes that the document or
remittance was timely deposited in the United States mail and properly
addressed to the Department.
(Added to NRS by 1999, 1006 )
The
Department shall, upon a request from the officials to whom is entrusted
the enforcement of the motor vehicle fuel tax laws of any other state, if
the other state furnishes like information to this State, forward any
information which it may have in its possession relative to the
manufacture, receipt, sale, use, transportation or shipment by any person
of motor vehicle fuel or fuel for jet or turbine-powered aircraft.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1691; 1983,
1016)
Money to
augment the administration of the provisions of this chapter must be
provided by direct legislative appropriation to the Department from the
State Highway Fund.
[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 1953, 326; 1955,
170] + [Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1969, 558; 1975,
1691; 1981, 257)
IMPOSITION OF TAX
Except as otherwise
provided in NRS 365.135 , every dealer
shall, not later than the last day of each calendar month:
1. Render to the Department a statement of all aviation fuel and
fuel for jet or turbine-powered aircraft sold, distributed or used by him
in this State, as well as all such fuel sold, distributed or used in this
State by a purchaser thereof upon which sale, distribution or use the
dealer has assumed liability for the tax thereon pursuant to NRS 365.020
, during the preceding calendar month;
and
2. Pay an excise tax on:
(a) All fuel for jet or turbine-powered aircraft in the amount of 1
cent per gallon, plus any applicable amount imposed pursuant to NRS
365.203 ; and
(b) Aviation fuel in the amount of 2 cents per gallon, plus any
applicable amount imposed pursuant to NRS 365.203 ,
Ê so sold, distributed or used, in the manner and within the time
prescribed in this chapter.
[Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981,
1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899,
1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008 ; 2003, 2905 , 3203 )
Except as otherwise provided in NRS 365.135 , every supplier shall, not later than the last
day of each calendar month:
1. Submit to the Department a statement of all motor vehicle fuel,
except aviation fuel, sold, distributed or used by him in this State; and
2. Pay an excise tax on all motor vehicle fuel, except aviation
fuel, in the amount of 17.65 cents per gallon sold, distributed or used
in the manner prescribed in this chapter.
(Added to NRS by 1999, 1004 ; A 2003, 2905 )
6 cents per gallon levied
on certain motor vehicle fuel; duties of suppliers and Department.
1. In addition to any other tax provided for in this chapter,
there is hereby levied an excise tax of 3.6 cents per gallon on all motor
vehicle fuel, except aviation fuel.
2. This tax must be accounted for by each supplier and be
collected in the manner provided in this chapter. The tax must be paid to
the Department and delivered by the Department to the State Treasurer.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955,
170]—(NRS A 1975, 1692; 1981, 1712, 1713; 1987, 1796; 1995, 1795; 1999,
1008 )
1. In addition to any other tax provided for in this chapter,
there is hereby levied an excise tax on motor vehicle 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. § 4081
or any other tax collected by the Federal Government relating to motor
vehicle 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.
3. This tax must be accounted for by each supplier and collected
in the manner provided in this chapter. The tax must be paid to the
Department and delivered by the Department to the State Treasurer.
(Added to NRS by 1973, 584; A 1975, 1692; 1997, 2965; 1999, 1009
)
75 cents per gallon levied
on certain motor vehicle fuel; duties of suppliers, purchasers and
Department.
1. In addition to any other tax provided for in this chapter,
there is hereby levied an excise tax of 1.75 cents per gallon on all
motor vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this section must be collected by
the supplier in the manner provided in this chapter. Upon the collection
of the tax by the supplier, the purchaser of the fuel shall provide to
the supplier a statement that sets forth the number of gallons of fuel
that will be sold to retailers in each county in this State. The tax must
be paid to the Department and delivered by the Department to the State
Treasurer. When the tax is paid to the Department, the supplier shall
provide to the Department a copy of the statement provided to the
supplier by the purchaser pursuant to this subsection.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955,
170]—(NRS A 1975, 1692; 1981, 1713; 1995, 1795; 1999, 1009 ; 2003, 945 )
1. In addition to any other tax provided for in this chapter,
there is hereby levied an excise tax of 1 cent per gallon on motor
vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this section must be collected by
the supplier in the manner provided in this chapter. Upon the collection
of the tax by the supplier, the purchaser of the fuel shall provide to
the supplier a statement that sets forth the number of gallons of fuel
that will be sold to retailers in each county in this State. The tax must
be paid to the Department and delivered by the Department to the State
Treasurer. When the tax is paid to the Department, the supplier shall
provide to the Department a copy of the statement provided to the
supplier by the purchaser pursuant to this subsection.
(Added to NRS by 1983, 1579; A 1985, 843; 1989, 1102; 1991, 1900;
1995, 1795; 1999, 1009 )
192 .
1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the Department to
the counties in proportion to the number of gallons of fuel that are sold
to the retailers in each county pursuant to the information contained in
the statements provided to the Department pursuant to NRS 365.192 .
2. The Department must apportion the receipts of that tax among
the county, for unincorporated areas of the county, and each incorporated
city in the county. The county and each city are respectively entitled to
receive each month that proportion of those receipts which its total
population bears to the total population of the county.
3. The money apportioned to the county or a city must be used by
it solely to repair or restore existing paved roads, streets and alleys,
other than those maintained by the Federal Government and this State, by
resurfacing, overlaying, resealing or other such customary methods.
(Added to NRS by 1983, 1580; A 1985, 844; 1991, 1901; 1999, 1010
; 2003, 1803 )
1. In addition to any other taxes provided for by this chapter,
every person who uses any inflammable or combustible liquid or other
material other than motor vehicle fuel to operate a motor vehicle on the
highways of this State, except special fuel as defined in NRS 366.060
, shall pay an excise tax as provided by
NRS 365.175 , 365.180 and 365.190
for each gallon thereof so used, and shall render monthly statements and
make monthly payments at the times and in the manner prescribed for a
supplier in this chapter.
2. Any owner or operator of a motor vehicle who imports motor
vehicle fuel or other fuel or material, except special fuel as defined in
NRS 366.060 , into this State, from
another state or from federal proprietary lands or reservations, in the
fuel tank or tanks of any such motor vehicle in a quantity exceeding 25
gallons shall, upon demand of the Department or its authorized agent, pay
to the Department on such excess motor vehicle fuel the excise tax
required to be paid by a supplier.
3. Any person who resells any motor vehicle fuel exempt from
taxation pursuant to NRS 365.220 to
365.260 , inclusive, for use that is not
exempt pursuant to those provisions shall collect the excise tax required
to be paid on the motor vehicle fuel and remit it to the Department.
4. The provisions of this chapter do not require more than one
payment of any excise tax upon or in respect to the same fuel.
[2.2:74:1935; added 1955, 170]—(NRS A 1965, 1171; 1975, 1692; 1999,
1010 )
1. The governing body of a city may by ordinance, but not as in a
case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or turbine-powered
aircraft; and
(b) Eight cents per gallon on aviation fuel,
Ê sold, distributed or used at an airport which is owned or operated by
the city in a county whose population is less than 100,000.
2. A board of county commissioners may by ordinance, but not as in
a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or turbine-powered
aircraft; and
(b) Eight cents per gallon on aviation fuel,
Ê sold, distributed or used in the county, except at an airport where a
tax is imposed pursuant to subsection 1.
3. A tax imposed pursuant to this section must be imposed on all
taxpayers at the same rate. The city or county shall not allow any
discounts, exemptions or other variance of the rate of the tax for any
taxpayer except for the State or a political subdivision of the State.
4. Collection of the tax imposed pursuant to this section must not
commence earlier than the first day of the second calendar month after
adoption of the ordinance imposing the tax.
(Added to NRS by 1991, 36; A 1993, 1069, 2785, 2824; 1997, 354;
1999, 1668 ; 2003, 3203 )
1. No county, city or other political subdivision or municipal
corporation may levy or collect any excise, privilege or occupation tax
upon or measured by the receipt, storage, sale, distribution,
transportation or use of motor vehicle fuel, fuel for jet or
turbine-powered aircraft or any other inflammable or combustible liquids
except:
(a) The county motor vehicle fuel tax authorized by chapter 373
of NRS.
(b) A tax on fuel for jet or turbine-powered aircraft authorized by
NRS 365.203 .
(c) A tax on aviation fuel authorized by NRS 365.203 .
(d) Any motor vehicle fuel taxation in effect on January 1, 1935,
in any city or town.
(e) A tax or fee imposed upon a business by a county or city that
is authorized by law, except as otherwise provided in subsection 2 or
pursuant to subsection 1 of NRS 364.210 .
2. After March 25, 1991, no county, city or other political
subdivision or municipal corporation responsible for the operation of an
airport may impose a new tax or fee upon the sale or distribution of fuel
for jet or turbine-powered aircraft except:
(a) A tax on fuel for jet or turbine-powered aircraft authorized by
NRS 365.203 .
(b) Any fuel flowage fee imposed upon aircraft or organizations
servicing aircraft in lieu of rent for use of the terminal, landing fees
or other airport charges.
[13:74:1935; 1931 NCL § 6570.13]—(NRS A 1965, 1270; 1967, 175;
1969, 570; 1983, 1017; 1991, 38; 1997, 355, 2602, 2603; 1999, 1314 )
EXEMPTIONS
The provisions of this
chapter requiring the payment of excise taxes do not apply to:
1. Motor vehicle fuel if it remains in interstate or foreign
commerce.
2. Motor vehicle fuel, except aviation fuel, exported from this
State by a supplier.
3. Aviation fuel or fuel for jet or turbine-powered aircraft
exported from this State by a dealer.
4. Motor vehicle fuel or fuel for jet or turbine-powered aircraft
sold to the United States Government for official use of the United
States Armed Forces.
5. Motor vehicle fuel, other than aviation fuel, distributed or
delivered on the order of the owner, to a supplier, or aviation fuel or
fuel for jet or turbine-powered aircraft distributed or delivered on the
order of the owner, to a dealer, if the dealer or supplier has furnished
security in the amount prescribed in NRS 365.290 and has established to the satisfaction of the
Department that the security is sufficient to ensure payment of all
excise taxes as they may become due to the State from him under this
chapter. Every dealer or supplier who claims an exemption shall report
the distributions to the Department in such detail as the Department may
require. If he does not do so, the exemption granted in this subsection
is void and all fuel is considered distributed in this State subject
fully to the provisions of this chapter.
6. Leaded racing fuel. As used in this subsection, “leaded racing
fuel” means motor vehicle fuel that contains lead and is produced for
motor vehicles that are designed and built for racing and not for
operation on a public highway.
[4.1:74:1935; added 1951, 199; A 1953, 326] + [Part 5:74:1935; A
1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1693; 1983,
1018; 1989, 1069; 1997, 355; 1999, 1011 )
1. The provisions of this chapter requiring the payment of excise
taxes do not apply to:
(a) Motor vehicle fuel, other than aviation fuel, sold by a
supplier; or
(b) Aviation fuel or fuel for jet or turbine-powered aircraft sold
by a dealer,
Ê in individual quantities of 500 gallons or less for export to another
state or country by the purchaser other than in the supply tank of a
motor vehicle or an aircraft, if the dealer or supplier is licensed in
the state of destination to collect and remit the applicable destination
state taxes thereon.
2. In support of any exemption from taxes on account of sales of
motor vehicle fuel or fuel for jet or turbine-powered aircraft in
individual quantities of 500 gallons or less for export by the purchaser,
the dealer or supplier who sold the fuel to the purchaser shall retain in
his files for at least 4 years an export certificate executed by the
purchaser in such form and containing such information as is prescribed
by the Department. This certificate is prima facie evidence of the
exportation of the motor vehicle fuel or fuel for jet or turbine-powered
aircraft to which it applies only if accepted by the dealer or supplier
in good faith. If the purchaser fails to export any part of the motor
vehicle fuel or fuel for jet or turbine-powered aircraft covered by the
certificate, he shall remit to the Department immediately thereafter the
applicable amount in taxes due on the part not exported. Upon failure to
do so the purchaser is subject to all penalties in this chapter for
delinquency in payment of taxes.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1975, 1693; 1983, 1018; 1999, 1011 ; 2003, 2905 )
1. Every dealer and supplier shall report such exports and sales
to the Department at such times, on such forms and in such detail as the
Department may require.
2. Every dealer and supplier shall mark clearly upon each invoice
rendered for sales upon which no excise tax is required under NRS 365.220
and 365.230 “Ex Nevada Motor Vehicle Fuel Tax” or “Ex
Nevada Fuel for Jet or Turbine-Powered Aircraft Tax,” whichever is
applicable.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1975, 1693; 1983, 1018; 1999, 1012 )
Any claim for exemption from excise tax on account of motor
vehicle fuel or fuel for jet or turbine-powered aircraft exported by a
dealer to another state, other than stock transfers or deliveries in his
own equipment, must be made by the dealer within 6 months after the date
of the export unless the state or territory of destination would not be
prejudiced with respect to its collection of taxes thereon should the
claim not be made within that time.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1983, 1019)
Motor vehicle fuel carried out of this State, into another state or onto
federal proprietary lands or reservations, to an amount not exceeding 25
gallons in the fuel tank or tanks of such motor vehicle shall not be
deemed to be exported for the purposes of NRS 365.220 to 365.250 ,
inclusive.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1965, 1171)
LICENSES AND BONDS
It is unlawful for any person to be:
1. A dealer without holding a license as a dealer as provided for
in this chapter.
2. A supplier without holding a license as a supplier as provided
for in this chapter.
3. An exporter without holding a license as an exporter as
provided for in this chapter.
4. A transporter without holding a license as a transporter as
provided for in this chapter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1999, 1012 ; 2003, 2906 )
Before becoming a dealer,
supplier, exporter or transporter, a person shall apply to the
Department, on forms to be prescribed and furnished by the Department,
for a license authorizing the applicant to engage in business as a
dealer, supplier, exporter or transporter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1975, 1694; 1999, 1012 ; 2003, 2906 )
1. Before granting any application for a license as a dealer or
supplier, the Department shall require the applicant to file with the
Department a bond executed by the applicant as principal, and by a
corporation qualified under the laws of this State as surety, payable to
this State and conditioned upon the faithful performance of all the
requirements of this chapter and upon the punctual payment of all excise
taxes, penalties and other obligations of the applicant as a dealer or
supplier.
2. The total amount of the bond or bonds required of any dealer or
supplier must be fixed by the Department at three times the estimated
maximum monthly tax, determined in such a manner as the Department deems
proper, or $1,000, whichever is greater. If the Department determines
that a person is habitually delinquent in the payment of amounts due
pursuant to this chapter, 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, within the same upper limit.
3. The Department may increase or decrease the amount of security
required by this section subject to the limitations provided in this
section.
4. No recovery on any bond, nor the execution of any new bond, nor
the revocation, cancellation or suspension of any license affects the
validity of any bond.
5. In lieu of any bond or bonds, a dealer or supplier may deposit
with the Department, under such terms and conditions 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.
[Part 4:74:1935; A 1955, 170]—(NRS A 1967, 853; 1975, 1694; 1977,
197; 1985, 949; 1989, 1069; 1991, 1901; 1999, 1012 ; 2003, 2906 )
1. Except as otherwise provided in subsection 2, the Department
shall, upon receipt of:
(a) The application and bond in proper form, issue to the applicant
a license as a dealer or supplier.
(b) The application in proper form, issue to the applicant a
license as an exporter or a transporter.
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 dealer or supplier, neglects or refuses to
furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on motor vehicle fuel
or fuel for jet or turbine-powered aircraft 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 4:74:1935; A 1955, 170]—(NRS A 1975, 1694; 1987, 690; 1999,
1013 ; 2003, 2907 )
Any applicant whose
application for a license as a dealer, supplier, exporter or transporter
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.
(Added to NRS by 2003, 2904 )
A license
issued pursuant to this chapter:
1. Is valid until suspended, revoked or cancelled.
2. Is not transferable.
(Added to NRS by 2003, 2904 )
If any person ceases to be a dealer, supplier, exporter or
transporter 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 pursuant
to this chapter.
3. If he is:
(a) A dealer, file a monthly tax return and pay all taxes, interest
and penalties required pursuant to chapter 360A of NRS and NRS 365.170 and 365.203
on or before the last day of the month following the month of the
discontinuance, sale or transfer of the business.
(b) A supplier, file a monthly tax return and pay all taxes,
interest and penalties required pursuant to chapter 360A of NRS and NRS 365.175 to 365.192 ,
inclusive, on or before the last day of the month following the month of
the discontinuance, sale or transfer of the business.
(c) An exporter, file the report required pursuant to NRS 365.515
on or before the last day of the month
following the month of the discontinuance, sale or transfer of the
business.
(d) A transporter, file the report required pursuant to NRS 365.520
within 25 days after the end of the
month of the discontinuance, sale or transfer of the business.
(Added to NRS by 2003, 2904 )
1. The Department may suspend, cancel or revoke the license of any
dealer, supplier, exporter or transporter refusing or neglecting to
comply with the provisions of this chapter.
2. If a dealer or supplier 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 or bonds furnished by the
dealer or supplier, the Department shall suspend his license immediately.
3. Before revoking or cancelling any license issued under this
chapter, the Department shall send a notice by registered or certified
mail to the dealer, supplier, exporter or transporter at his last known
address. The notice must order the dealer, supplier, exporter or
transporter to show cause why his license should not be revoked by
appearing before the Department at Carson City, Nevada, or such other
place in this State as may be designated by the Department, at a time not
less than 10 days after the mailing of the notice. The Department shall
allow the dealer, supplier, exporter or transporter an opportunity to be
heard in pursuance of the notice, and thereafter the Department may
revoke or cancel his license.
[Part 4:74:1935; A 1955, 170]—(NRS A 1969, 95; 1975, 1694; 1999,
1013 , 2493 , 2504 ; 2003, 2907 )
COLLECTION AND PAYMENT
1. Except as otherwise provided in subsection 2, a person shall
not import, sell, distribute, use or store motor vehicle fuel, except
aviation fuel, in this State for which the taxes imposed pursuant to NRS
365.175 to 365.192 , inclusive, have not been paid.
2. A supplier may import or store motor vehicle fuel for which the
taxes imposed pursuant to NRS 365.175
to 365.192 , inclusive, have not been
paid.
(Added to NRS by 1999, 1003 )
1. Except as otherwise provided in subsections 2 and 3, each
supplier who sells or distributes motor vehicle fuel, other than aviation
fuel, shall, at the time the motor vehicle fuel is distributed from a
terminal, collect the taxes imposed pursuant to NRS 365.175 to 365.192 ,
inclusive.
2. A supplier may sell motor vehicle fuel, other than aviation
fuel, to a purchaser without collecting the taxes imposed pursuant to NRS
365.175 to 365.192 , inclusive, if the purchaser of the motor
vehicle fuel:
(a) Has been issued a permit by the Department pursuant to NRS
365.328 ; and
(b) Elects to defer payment of the taxes.
3. A supplier shall not collect the taxes imposed pursuant to NRS
365.175 to 365.192 , inclusive, if the purchaser of the motor
vehicle fuel is:
(a) A supplier; or
(b) An exporter.
4. A supplier who sells motor vehicle fuel, other than aviation
fuel, to any other supplier 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 dealer pursuant to this
subsection; and
(b) The period for which those records must be kept by the dealer.
(Added to NRS by 1999, 1003 )
1. Except as otherwise provided in subsection 2, in calculating
the amount of tax on motor vehicle fuel, other than aviation fuel, a
supplier owes to the Department, the supplier may deduct from the amount
due pursuant to NRS 365.175 to 365.192
, inclusive, any amount that 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 365.328 . If such a deduction is claimed, the claim
must identify the purchaser and the amount of the taxes that he failed to
pay.
2. A supplier shall not deduct from the amount he owes the
Department pursuant to subsection 1 any amount that 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 365.328
if, before the motor vehicle fuel, other than aviation fuel, was
purchased, the supplier was notified by the Department pursuant to
subsection 5 of NRS 365.328 that it had
revoked the permit of the purchaser.
(Added to NRS by 1999, 1004 )
1. A purchaser of motor vehicle fuel, other than aviation fuel,
who wishes to defer payment to the supplier of the taxes imposed pursuant
to NRS 365.175 to 365.192 , inclusive, until 20 days after the end of the
month in which the fuel is purchased must apply for a permit to defer
payment of the taxes.
2. The Department may require an applicant for a permit to defer
payment of the taxes imposed pursuant to NRS 365.175 to 365.192 ,
inclusive, 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 NRS 365.326 by a supplier because of the failure of the
principal to pay the taxes as required by this chapter.
3. If a purchaser of motor vehicle fuel, other than aviation fuel:
(a) Has been issued a permit to defer the payment of the taxes
imposed pursuant to NRS 365.175 to
365.192 , inclusive; and
(b) Elects to defer payment of the taxes,
Ê he shall, not later than 25 days after the end of the month in which
the fuel is purchased, pay the taxes to the supplier by electronic
transfer of money.
4. If a purchaser fails to make a payment to a supplier as
required by this section, the Department may:
(a) Revoke the permit of the purchaser;
(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 taxes imposed pursuant
to NRS 365.175 to 365.192 , inclusive, are paid.
5. The Department shall notify each 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 motor vehicle fuel to debit an
account.
(Added to NRS by 1999, 1005 )
1. The excise taxes prescribed in this chapter must be paid on or
before the last day of each calendar month to the Department. The
Department shall deliver the taxes to the State Treasurer, who shall
provide to the dealer, supplier or user a receipt for the payment of the
taxes.
2. Except as otherwise provided in subsection 3:
(a) From the tax found to be due upon any statement submitted by a
dealer pursuant to NRS 365.170 , the
dealer may retain an amount equal to 2 percent of the amount of the tax
collected to cover the dealer’s costs of collection of the tax and of
compliance with this chapter, and the dealer’s handling losses occasioned
by evaporation, spillage or other similar causes.
(b) Each supplier may retain an amount equal to 2 percent of the
amount of the tax collected by the 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.
3. A dealer or 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 2 for any month for which a tax return is not
filed when due or a payment is not made when due.
4. If the Department determines that a dealer or supplier 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 dealer or supplier to hold the amount of all taxes collected
pursuant to this chapter in a separate account in trust for the State.
The dealer or supplier shall comply with the order immediately upon
receiving notification of the order from the Department.
[Part 3:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1695; 1999,
1014 ; 2003, 2908 )
The Department may, by regulation,
establish a procedure requiring suppliers to submit tax returns
electronically when due pursuant to this chapter.
(Added to NRS by 2005, 1151 )
1. If the amount of any excise tax for any month is not paid to
the State on or before the last day of the next month, it becomes
delinquent at the close of business on that day. A dealer, supplier or
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.
[Part 10:74:1935; A 1951, 199; 1955, 170]—(NRS A 1971, 1091; 1975,
1695; 1983, 1019; 1987, 329; 1999, 1014 ; 2003, 2908 )
1. A retailer of aviation fuel who receives or sells aviation fuel
for which the taxes imposed pursuant to this chapter have not been paid
is liable for the taxes and any applicable penalty or interest if the
retailer knew or should have known that the applicable taxes on the fuel
had not been paid.
2. For the purposes of subsection 1, a retailer who verifies the
identification number printed on the delivery ticket of the dealer shall
be deemed to have acted without knowledge of the fact of nonpayment.
(Added to NRS by 1987, 689; A 1989, 594; 1999, 1010 )—(Substituted in revision for NRS 365.205)
1. A responsible person who willfully fails to collect or pay to
the Department the tax imposed by this chapter or who willfully attempts
to evade the payment of the tax is jointly and severally liable with the
dealer or supplier for the tax owed, plus interest and all applicable
penalties. The responsible person shall pay the tax upon notice from the
Department that it is due.
2. As used in this section, “responsible person” includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or limited-liability
company,
Ê whose job or duty it is to collect, account for or pay to the
Department the tax imposed by this chapter.
(Added to NRS by 1995, 1065; A 1999, 1011 )—(Substituted in revision for NRS 365.207)
OVERPAYMENTS AND REFUNDS
Any person who exports any motor vehicle fuel
or fuel for jet or turbine-powered aircraft from this State, or who sells
any such fuel to the United States Government for official use of the
United States Armed Forces, or who buys and uses any such fuel for
purposes other than for the propulsion of motor vehicles or jet or
turbine-powered aircraft, and who has paid any tax on such fuel levied or
directed to be paid as provided by this chapter, either directly by the
collection of the tax by the vendor from the customer or indirectly by
the addition of the amount of the tax to the price of the fuel, must be
reimbursed and repaid the amount of the tax so paid by him except as
follows:
1. Refund claims must be paid by prescribed classes in accordance
with the department’s regulations.
2. The minimum claim for refund must be based on at least 200
gallons purchased and used in a 6-month period.
3. No refund of motor vehicle fuel taxes may be made for
off-highway use of motor vehicle fuel consumed in watercraft in this
State for recreational purposes.
4. A person who exports, sells, buys or uses aviation fuel for any
purpose is not entitled to reimbursement of any tax paid by him on such
fuel.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1965, 1171; 1966, 72; 1969, 558; 1975, 1696; 1983, 389, 1019; 1995,
1795)
1. A claimant for refund must present to the Department a refund
claim form accompanied by the original invoices showing the purchase. The
refund forms must state the total amount of fuel so purchased and used
otherwise than for the propulsion of motor vehicles or jet or
turbine-powered aircraft and the manner and the equipment in which the
claimant has used the fuel.
2. A claimant for refund of tax on motor vehicle fuel or fuel for
jet or turbine-powered aircraft purchased and exported from this State
shall execute and furnish to the Department a certificate of exportation
on such form as may be prescribed by the Department.
3. An invoice to qualify for refund must contain at least:
(a) The number of gallons of fuel purchased;
(b) The price per gallon;
(c) The total purchase price of the fuel; and
(d) Such other information as may be prescribed by the Department.
4. The signature on the refund claim form subjects the claimant to
the charge of perjury for false statements contained on the refund
application.
5. Daily records must be maintained and preserved for a period of
4 years for audit purposes of all motor vehicle fuel and fuel for jet or
turbine-powered aircraft used. The record must set forth:
(a) The piece of equipment being supplied with the fuel;
(b) The number of gallons of fuel used in each fill; and
(c) The purpose for which the piece of equipment will be used.
Ê The motor vehicle fuel fills must be further classified according to
whether the motor vehicle fuel was used on or off the highway.
6. If a motor vehicle with auxiliary equipment consumes motor
vehicle fuel and there is no auxiliary motor or separate tank for the
motor, a refund of 20 percent of the tax paid on the fuel used in the
vehicle may be claimed without the necessity of furnishing proof of the
amount of fuel consumed in the operation of the auxiliary equipment. The
Department shall, by regulation, establish uniform refund provisions for
the respective classes of users who claim refunds of more than 20 percent
of the tax paid.
7. No person may be granted a refund of motor vehicle fuel taxes
for off-highway use when the consumption takes place on highways
constructed and maintained by public funds, on federal proprietary lands
or reservations where the claimant has no ownership or control over the
land or highways, except when the person is under a contractual
relationship with the Federal Government or one of its agencies and is
engaged in the performance of his duties pursuant to that relationship.
Employment of a person by the Federal Government or any of its agencies
does not constitute a contractual relationship for the purpose of this
subsection.
8. If, in the opinion of the Department, it would be beneficial to
the State for a refund claimant to become a licensed dealer or supplier,
the claimant may, at the option of the Department, be required to become
a licensed dealer or supplier rather than a refund claimant unless the
claimant chooses to claim refunds at the tax rate, less 2 percent.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1965, 1172; 1966, 70; 1975, 1696; 1983, 1020; 1999, 1014 ; 2003, 2908 )
Upon the
presentation of the invoices, written statements, tax exemption
certificates or exportation certificates required pursuant to this
chapter, the Department shall cause to be repaid to the claimant from the
taxes collected under this chapter an amount equal to the taxes paid by
the claimant less the percentage allowed the dealer or supplier pursuant
to NRS 365.330 .
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1975, 1697; 1983, 389; 1999, 1015 ; 2003, 2909 )
In the
event of the loss of an original invoice, the person claiming a refund
may submit in lieu thereof a duplicate copy of the invoice, which shall
be retained by the Department until the expiration of the period
specified for filing of refund applications. No payment of refund based
upon a duplicate invoice shall be made until after the expiration of such
statutory period.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1975, 1697)
In order to establish the validity of any
claim the Department may, upon demand, examine the books and records of
the claimant for such purpose. The failure of the claimant to accede to
such demand constitutes a waiver of all rights to the refund claimed on
account of the transactions questioned.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1975, 1697)
1. Applications for refund based upon exportation of motor vehicle
fuel or fuel for jet or turbine-powered aircraft from this State must be
filed with the Department within 3 months after the date of exportation.
2. Other applications, together with the necessary supporting
evidence, must be filed with the Department within 12 months after the
date of purchase.
3. Rights to refunds are forfeited if applications are not filed
with the Department within the times prescribed in this section.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS
A 1975, 1697; 1983, 474, 1021; 2003, 2909 )
1. All claims for refunds under this chapter must be paid from the
State Highway Fund, the Account for Taxes on Aviation Fuel or the Account
for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon 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.
2. Any refunds to be made of the taxes provided for in NRS 365.180
and 365.190 must be paid in the manner provided in this
chapter and deducted from the amount of any later payment to the county
or counties in which the taxes were collected.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955,
170] + [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955,
170]—(NRS A 1969, 559; 1975, 1698; 1977, 199; 1981, 257; 1983, 1021)
In lieu of the
collection and refund of the tax on motor vehicle fuel or fuel for jet or
turbine-powered aircraft used by a dealer or supplier in such a manner as
would entitle a purchaser to claim a refund under the provisions of this
chapter, or in lieu of the refund of any prior erroneous payment of tax
on motor vehicle fuel or fuel for jet or turbine-powered aircraft to the
Department made by a dealer or supplier, credit may be given the dealer
or supplier upon his tax return and assessment.
[Part 1:74:1935; A 1955, 170]—(NRS A 1975, 1698; 1983, 1021; 1999,
1015 )
1. For the purposes of this section, “bulk purchases” means
purchases in excess of 50 gallons of motor vehicle fuel which are not
placed directly into the tanks of motor vehicles.
2. Any person determined by the Department to be a bona fide
farmer or rancher, not engaged in other activities which would distort
his highway usage, may claim a refund only on the basis of 80 percent of
his bulk purchases, without the necessity of maintaining records of use.
3. Any farmer or rancher desiring to claim a refund under the
provisions of this section must first secure a permit from the
Department, and such a permit shall bind the permittee to file claims for
refunds under the provisions of this section until a request has been
made for a change of basis for filing, which request has been approved by
the Department.
4. The Department is empowered to issue reasonable rules and
regulations to carry out the purposes of this section.
(Added to NRS by 1957, 127; A 1965, 1173; 1966, 71; 1975, 1698)
No injunction or writ of mandate or other legal or equitable
process shall ever issue in any suit, action or proceeding in any court
against this State or any officer thereof to prevent or enjoin the
collection under this chapter of any excise tax assessed by the
Department.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975, 1698)
After payment of any excise tax under protest duly verified,
served on the Department, and setting forth the grounds of objection to
the legality of the excise tax, the dealer or supplier paying the excise
tax may bring an action against the State Treasurer in the District Court
in and for Carson City for the recovery of the excise tax so paid under
protest.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1969, 312; 1975, 1698;
1999, 1015 , 2494 ; 2001, 69 )
1. No action authorized by NRS 365.460 may be instituted more than 90 days after the
last day prescribed for the payment of the excise tax without penalty.
Failure to bring suit within the 90 days shall constitute a waiver of any
and all demands against the State on account of alleged overpayment of
excise taxes.
2. No grounds of illegality of the excise tax shall be considered
by the Court other than those set forth in the protest filed at the time
of the payment of the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 2494 )
1. If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any excise taxes 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 of the excise tax found to have been
collected illegally from the date of payment thereof 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 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975, 1699)
A judgment shall not be rendered in favor
of the plaintiff in any action brought against the State Treasurer to
recover any excise tax paid under this chapter when such action is
brought by or in the name of an assignee of the dealer or supplier paying
the excise tax, or by any person, company or corporation other than the
person, company or corporation which has paid the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 1016 )
RECORDS AND REPORTS
1. Every dealer, supplier, exporter and transporter shall cause to
be kept a true record, in such form as may be prescribed or approved by
the Department, of all stocks of motor vehicle fuel and fuel for jet or
turbine-powered aircraft and of other inflammable or combustible liquids,
and of all manufacture, refining, compounding, blending, purchases,
receipts, exportations, transportations, use, sales and distribution
thereof.
2. The records are subject to inspection at all times within
business hours by the Department or its authorized agents, and must
remain available for inspection for a period of 4 years after the date of
any entry therein.
3. If a dealer, supplier, exporter or transporter 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 dealer, supplier, exporter or
transporter 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 dealer, supplier,
exporter or transporter shall furnish a statement showing the contents of
the records to such extent and in such detail and form as the Department
may require.
[Part 6:74:1935; A 1955, 170]—(NRS A 1965, 1173; 1975, 1699; 1983,
1021; 1999, 1016 ; 2003, 2910 )
1. Each supplier shall prepare and provide a record of shipment to
each person who purchases more than 25 gallons of motor vehicle fuel,
other than aviation fuel, and transports the fuel from the place of
purchase. The record of the shipment must include the:
(a) Place where the fuel was purchased;
(b) Place to which the purchaser declares the fuel will be
transported;
(c) Number of gallons of fuel transported; and
(d) Name and address of the purchaser of the fuel.
2. Each person who transports motor vehicle fuel, other than
aviation fuel, in this State shall:
(a) Keep the record of shipment required by subsection 1 in the
vehicle in which the fuel is transported until the 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 1999, 1005 )
1. Every retailer shall maintain and keep within the State for a
period of 4 years a true record of motor vehicle fuel or fuel for jet or
turbine-powered aircraft received, of the price thereof and the name of
the person who supplies the fuel, together with delivery tickets,
invoices and such other records as the Department may require.
2. Such records are subject to inspection by the Department or its
authorized agents at all times within business hours.
[Part 6:74:1935; A 1955, 170]—(NRS A 1975, 1699; 1983, 1022; 2003,
2910 )
Each exporter shall,
not later than the last day of each calendar month, submit to the
Department a written statement which sets forth:
1. The number of gallons of motor vehicle fuel, other than
aviation fuel, he received during the previous month;
2. The number of gallons of motor vehicle fuel, other than
aviation fuel, he sold or distributed outside this State;
3. The name and mailing address of each person to whom he sold or
distributed motor vehicle fuel, other than aviation fuel, outside this
State; and
4. The number of gallons of motor vehicle fuel, other than
aviation fuel, he sold or distributed to each person to whom he sold or
distributed the fuel outside this State.
(Added to NRS by 1999, 1004 )
1. Every transporter, except a dealer licensed under this chapter
or a wholesale distributor transporting the products of a dealer licensed
under this chapter, who transports motor vehicle fuel or fuel for jet or
turbine-powered aircraft 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 every delivery.
(c) The amount of every delivery in gallons.
(d) Such other information as the Department may require.
[Part 7:74:1935; A 1953, 326; 1955, 170]—(NRS A 1959, 627; 1965,
1174; 1975, 1700; 1983, 1022; 2003, 2910 )
1. Every person transporting on any highway in this State aviation
fuel or fuel for jet or turbine-powered aircraft or other inflammable or
combustible liquids in an amount of 25 gallons or more shall have in his
possession at all times while transporting the fuel an invoice, bill of
sale or other document showing the name and address of the seller or
consignor and of the buyer or consignee, if any, of the product so
transported.
2. Any person engaged in transporting aviation fuel or fuel for
jet or turbine-powered aircraft or other inflammable or combustible
liquids by tank truck or tank truck and trailer to be delivered to a
dealer or any reseller of such products or to persons known to the trade
as commercial consumers is required only to have in his possession
adequate evidence showing the amount of the aviation fuel, fuel for jet
or turbine-powered aircraft or other inflammable or combustible liquids
loaded in his conveyance at the time the conveyance left its loading
point, and the name and address of the dealer who has assumed or is
charged with the responsibility for the payment of the tax due thereon,
if any. The date of the delivery of the fuel to the dealer must be
furnished to the Department upon request.
3. A person shall produce and exhibit the documentation and
evidence required to be in his possession by this section to any sheriff,
deputy sheriff, police officer or authorized agent of the Department upon
request. If the person fails to produce the documentation and evidence,
the sheriff, deputy sheriff, police officer or authorized agent of the
Department may seize and detain the truck and trailer and the fuel or
other inflammable or combustible liquid until the documentation and
evidence are produced and any taxes due are paid.
[8:74:1935; 1931 NCL § 6570.08]—(NRS A 1975, 1700; 1983, 1023;
1995, 1066; 1999, 1016 )
DISTRIBUTION AND USE OF PROCEEDS
1. It is declared to be the policy of the State of Nevada to apply
the tax on motor vehicle fuel paid on fuel used in watercraft for
recreational purposes during each calendar year, which is hereby declared
to be not refundable to the consumer, for the:
(a) Improvement of boating and the improvement, operation and
maintenance of other outdoor recreational facilities located in any state
park that includes a body of water used for recreational purposes; and
(b) Payment of the costs incurred, in part, for the administration
and enforcement of the provisions of chapter 488 of NRS.
2. The amount of excise taxes paid on all motor vehicle fuel used
in watercraft for recreational purposes must be determined annually by
the Department by use of the following formula:
(a) Multiplying the total boats with motors registered the previous
calendar year, pursuant to provisions of chapter 488 of NRS, times 220.76 gallons average fuel purchased
per boat;
(b) Adding 566,771 gallons of fuel purchased by out-of-state
boaters as determined through a study conducted during 1969-1970 by the
Division of Agricultural and Resource Economics, Max C. Fleischmann
College of Agriculture, University of Nevada, Reno; and
(c) Multiplying the total gallons determined by adding the total
obtained under paragraph (a) to the figure in paragraph (b) times the
rate of tax, per gallon, imposed on motor vehicle fuel used in watercraft
for recreational purposes, less the percentage of the tax authorized to
be deducted by the supplier pursuant to NRS 365.330 .
3. The Department of Wildlife shall submit annually to the
Department, on or before April 1, the number of boats with motors
registered in the previous calendar year. On or before June 1, the
Department, using that data, shall compute the amount of excise taxes
paid on all motor vehicle fuel used in watercraft for recreational
purposes based on the formula set forth in subsection 2, and shall
certify the ratio for apportionment and distribution, in writing, to the
Department of Wildlife and to the Division of State Parks of the State
Department of Conservation and Natural Resources for the next fiscal year.
4. In each fiscal year, the State Treasurer shall, upon receipt of
the tax money from the Department collected pursuant to the provisions of
NRS 365.175 to 365.190 , inclusive, allocate the amount determined
pursuant to subsection 2, in proportions directed by the Legislature, to:
(a) The Wildlife Account in the State General Fund. This money may
be expended only for the administration and enforcement of the provisions
of chapter 488 of NRS and for the
improvement, operation and maintenance of boating facilities and other
outdoor recreational facilities associated with boating. Any money
received in excess of the amount authorized by the Legislature to be
expended for such purposes must be retained in the Wildlife Account.
(b) The Division of State Parks of the State Department of
Conservation and Natural Resources. Such money may be expended only as
authorized by the Legislature for the improvement, operation and
maintenance of boating facilities and other outdoor recreational
facilities located in any state park that includes a body of water used
for recreational purposes.
(Added to NRS by 1965, 1068; A 1969, 273, 1560; 1971, 202; 1973,
36; 1975, 1700; 1977, 1202; 1979, 107, 909; 1981, 1713; 1983, 447; 1987,
740; 1993, 1577; 1999, 1017 ; 2001, 1074 , 1075 ; 2003, 1561 )
1. The money collected, as prescribed by NRS 365.175 and 365.185 ,
from the tax on motor vehicle fuels, other than aviation fuel, after the
remittances and deposits have first been made pursuant to the provisions
of NRS 365.535 , must be placed to the
credit of the State Highway Fund by the State Treasurer. An amount equal
to that part of the tax collected pursuant to NRS 365.175 , which represents 5 cents of the tax per
gallon must be used exclusively for the construction and maintenance of
public highways, and may not be used to purchase equipment related
thereto.
2. The money collected, as prescribed by NRS 365.180 and 365.190 ,
after the remittances and deposits have first been made pursuant to the
provisions of NRS 365.535 , must be
allocated by the Department as prescribed in NRS 365.550 and 365.560 .
3. The money collected as prescribed by NRS 365.200 must be allocated by the Department as
prescribed by NRS 365.550 and 365.560
.
4. The money collected from the tax on aviation fuel must be
deposited by the Department with the State Treasurer for credit to the
Account for Taxes on Aviation Fuel, which is hereby created as a
revolving account.
[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 1953, 326; 1955,
170]—(NRS A 1965, 1069; 1969, 559; 1973, 585; 1975, 1702; 1983, 1023;
1991, 38, 1902; 1995, 1796; 1999, 1018 ; 2001, 387 , 391 )
1. The proceeds of all taxes on fuel for jet or turbine-powered
aircraft imposed pursuant to the provisions of NRS 365.170 or 365.203
must be deposited in the Account for Taxes on Fuel for Jet or
Turbine-Powered Aircraft in the State General Fund and must be allocated
monthly by the Department to the:
(a) Governmental entity which operates the airport at which the tax
was collected, if the airport is operated by a governmental entity;
(b) Governmental entity which owns the airport at which the tax was
collected, if the airport is owned but not operated by a governmental
entity; or
(c) County in which is located the airport at which the tax was
collected, if the airport is neither owned nor operated by a governmental
entity.
2. Except as otherwise provided in subsection 3, the money
allocated pursuant to subsection 1:
(a) Must be used by the governmental entity receiving it to pay the
cost of:
(1) Transportation projects related to airports, including
access on the ground to airports;
(2) The payment of principal and interest on notes, bonds or
other obligations incurred to fund projects described in subparagraph (1);
(3) Promoting the use of an airport located in a county
whose population is less than 400,000, including, without limitation,
increasing the number and availability of flights at the airport;
(4) Contributing money to the Trust Fund for Aviation
created by NRS 494.048 ; or
(5) Any combination of those purposes; and
(b) May also be pledged for the payment of general or special
obligations issued to fund projects described in paragraph (a). Any money
pledged pursuant to this paragraph may be treated as pledged revenues of
the project for the purposes of subsection 3 of NRS 350.020 .
3. Any money allocated pursuant to subsection 1 to a county whose
population is 400,000 or more and in which a regional transportation
commission has been created pursuant to chapter 373 of NRS, from the proceeds of the tax imposed
pursuant to subparagraph (1) of paragraph (b) of subsection 1 of NRS
365.170 on fuel for jet or
turbine-powered aircraft sold, distributed or used in that county,
excluding the proceeds of any tax imposed pursuant to NRS 365.203 , may, in addition to the uses authorized
pursuant to subsection 2, be allocated by the county to that regional
transportation commission. The money allocated pursuant to this
subsection to a regional transportation commission:
(a) Must be used by the regional transportation commission:
(1) To pay the cost of transportation projects described in
a regional plan for transportation established by that regional
transportation commission pursuant to NRS 373.1161 ;
(2) For the payment of principal and interest on notes,
bonds or other obligations incurred to fund projects described in
subparagraph (1); or
(3) For any combination of those purposes; and
(b) May also be pledged for the payment of general or special
obligations issued by the county at the request of the regional
transportation commission to fund projects described in paragraph (a).
Any money pledged pursuant to this paragraph may be treated as pledged
revenues of the project for the purposes of subsection 3 of NRS 350.020
.
(Added to NRS by 1991, 37; A 1993, 1070; 2001, 1239 , 1313 ; 2003, 32 , 945 , 3204 )
180 .
1. Except as otherwise provided in subsection 2, the receipts of
the tax levied pursuant to NRS 365.180
must be allocated monthly by the Department to the counties using the
following formula:
(a) Determine the average monthly amount each county received in
the Fiscal Year ending on June 30, 2003, and allocate to each county that
amount, or if the total amount to be allocated is less than that amount,
allocate to each county a percentage of the total amount to be allocated
that is equal to the percentage of the total amount allocated to that
county in the Fiscal Year ending on June 30, 2003;
(b) If the total amount to be allocated is greater than the average
monthly amount all counties received in the Fiscal Year ending on June
30, 2003, determine for each county an amount from the total amount to be
allocated using the following formula:
(1) Multiply the county’s percentage share of the total
state population by 2;
(2) Add the percentage determined pursuant to subparagraph
(1) to the county’s percentage share of total mileage of improved roads
or streets maintained by the county or an incorporated city located
within the county;
(3) Divide the sum of the percentages determined pursuant to
subparagraph (2) by 3; and
(4) Multiply the total amount to be allocated by the
percentage determined pursuant to subparagraph (3);
(c) Identify each county for which the amount determined pursuant
to paragraph (b) is greater than the amount allocated to the county
pursuant to paragraph (a) and:
(1) Subtract the amount determined pursuant to paragraph (a)
from the amount determined pursuant to paragraph (b); and
(2) Add the amounts determined pursuant to subparagraph (1)
for all counties;
(d) Identify each county for which the amount determined pursuant
to paragraph (b) is less than or equal to the amount allocated to the
county pursuant to paragraph (a) and:
(1) Subtract the amount determined pursuant to paragraph (b)
from the amount determined pursuant to paragraph (a); and
(2) Add the amounts determined pursuant to subparagraph (1)
for all counties;
(e) Subtract the amount determined pursuant to subparagraph (2) of
paragraph (d) from the amount determined pursuant to subparagraph (2) of
paragraph (c);
(f) Divide the amount determined pursuant to subparagraph (1) of
paragraph (c) for each county by the sum determined pursuant to
subparagraph (2) of paragraph (c) for all counties to determine each
county’s percentage share of the sum determined pursuant to subparagraph
(2) of paragraph (c); and
(g) In addition to the allocation made pursuant to paragraph (a),
allocate to each county that is identified pursuant to paragraph (c) a
percentage of the total amount determined pursuant to paragraph (e) that
is equal to the percentage determined pursuant to paragraph (f).
2. At the end of each fiscal year, the Department shall:
(a) Determine the total amount to be allocated to all counties
pursuant to subsection 1 for the current fiscal year; and
(b) Use the proceeds of the tax paid by a dealer, supplier or user
for June of the current fiscal year to allocate to each county an amount
determined pursuant to subsection 3.
3. If the total amount to be allocated to all the counties
determined pursuant to paragraph (a) of subsection 2:
(a) Does not exceed the total amount that was received by all the
counties for the Fiscal Year ending on June 30, 2003, the Department
shall adjust the final monthly allocation to be made to each county so
that each county is allocated a percentage of the total amount to be
allocated that is equal to the percentage of the total amount allocated
to that county in the Fiscal Year ending on June 30, 2003.
(b) Exceeds the total amount that was received by all counties for
the Fiscal Year ending on June 30, 2003, the Department shall:
(1) Identify the total amount allocated to each county for
the Fiscal Year ending on June 30, 2003, and the total amount for the
current fiscal year determined pursuant to paragraph (a) of subsection 2;
(2) Apply the formula set forth in paragraph (b) of
subsection 1 using the amounts in subparagraph (1), instead of the
monthly amounts, to determine the total allocations to be made to the
counties for the current fiscal year; and
(3) Adjust the final monthly allocation to be made to each
county to ensure that the total allocations for the current fiscal year
equal the amounts determined pursuant to subparagraph (2).
4. Of the money allocated to each county pursuant to the
provisions of subsections 1, 2 and 3:
(a) An amount equal to that part of the allocation which represents
1.25 cents of the tax per gallon must be used exclusively for the service
and redemption of revenue bonds issued pursuant to chapter 373 of NRS, for the construction, maintenance and repair
of county roads, and for the purchase of equipment for that construction,
maintenance and repair, under the direction of the boards of county
commissioners of the several counties, and must not be used to defray
expenses of administration.
(b) An amount equal to that part of the allocation which represents
2.35 cents of the tax per gallon must be allocated to the county, if
there are no incorporated cities in the county, or, if there is at least
one incorporated city in the county, allocated monthly by the Department
to the county and each incorporated city in the county using, except as
otherwise provided in paragraph (c), the following formula:
(1) Determine the average monthly amount the county and each
incorporated city in the county received in the fiscal year ending on
June 30, 2005, and allocate to the county and each incorporated city in
the county that amount, or if the total amount to be allocated is less
than that amount, allocate to the county and each incorporated city in
the county a percentage of the total amount to be allocated that is equal
to the percentage of the total amount allocated to that county or
incorporated city, as applicable, in the fiscal year ending on June 30,
2005.
(2) If the total amount to be allocated is greater than the
average monthly amount the county and all incorporated cities within the
county received in the fiscal year ending on June 30, 2005, determine for
the county and each incorporated city in the county an amount from the
total amount to be allocated using the following formula:
(I) One-fourth in proportion to total area.
(II) One-fourth in proportion to population.
(III) One-fourth in proportion to the total mileage of
improved roads and streets maintained by the county or incorporated city
in the county, as applicable.
(IV) One-fourth in proportion to vehicle miles of
travel on improved roads and streets maintained by the county or
incorporated city in the county, as applicable.
Ê For the purpose of applying the formula, the area of the county
excludes the area included in any incorporated city.
(3) Identify whether the county or any incorporated city in
the county had an amount determined pursuant to subparagraph (2) that was
greater than the amount allocated to the county or incorporated city, as
applicable, pursuant to subparagraph (1) and, if so:
(I) Subtract the amount determined pursuant to
subparagraph (1) from the amount determined pursuant to subparagraph (2);
and
(II) Add the amounts determined pursuant to
sub-subparagraph (I) for the county and all incorporated cities in the
county.
(4) Identify whether the county or any incorporated city in
the county had an amount determined pursuant to subparagraph (2) that was
less than or equal to the amount determined for the county or
incorporated city, as applicable, pursuant to subparagraph (1) and, if so:
(I) Subtract the amount determined pursuant to
subparagraph (2) from the amount determined pursuant to subparagraph (1);
and
(II) Add the amounts determined pursuant to
sub-subparagraph (I) for the county and all incorporated cities in the
county.
(5) Subtract the amount determined pursuant to
sub-subparagraph (II) of subparagraph (4) from the amount determined
pursuant to sub-subparagraph (II) of subparagraph (3).
(6) Divide the amount determined pursuant to
sub-subparagraph (I) of subparagraph (3) for the county and each
incorporated city in the county by the sum determined pursuant to
sub-subparagraph (II) of subparagraph (3) for the county and all
incorporated cities in the county to determine the county’s and each
incorporated city’s percentage share of the sum determined pursuant to
sub-subparagraph (II) of subparagraph (3).
(7) In addition to the allocation made pursuant to
subparagraph (1), allocate to the county and each incorporated city in
the county that is identified pursuant to subparagraph (3) a percentage
of the total amount determined pursuant to subparagraph (5) that is equal
to the percentage determined pursuant to subparagraph (6).
(c) At the end of each fiscal year, the Department shall:
(1) Determine the total amount to be allocated to a county
and each incorporated city within the county pursuant to paragraph (b)
for the current fiscal year; and
(2) Use the amount equal to that part of the allocation
which represents 2.35 cents per gallon of the proceeds of the tax paid by
a dealer, supplier or user for June of the current fiscal year to
allocate to a county and each incorporated city in the county an amount
determined pursuant to paragraph (d).
(d) If the total amount to be allocated to a county and all
incorporated cities in the county determined pursuant to subparagraph (1)
of paragraph (c):
(1) Does not exceed the total amount that was received by
the county and all the incorporated cities in the county for the fiscal
year ending on June 30, 2005, the Department shall adjust the final
monthly amount allocated to the county and each incorporated city in the
county so that the county and each incorporated city is allocated a
percentage of the total amount to be allocated that is equal to the
percentage of the total amount allocated to that county or incorporated
city, as applicable, in the fiscal year ending on June 30, 2005.
(2) Exceeds the total amount that was received by the county
and all incorporated cities in the county for the fiscal year ending on
June 30, 2005, the Department shall:
(I) Identify the total amount allocated to the county
and each incorporated city in the county for the fiscal year ending on
June 30, 2005, and the total amount for the current fiscal year
determined pursuant to subparagraph (1) of paragraph (c);
(II) Apply the formula set forth in subparagraph (2)
of paragraph (b) using the amounts in sub-subparagraph (I), instead of
the monthly amounts, to determine the total allocations to be made to the
county and the incorporated cities in the county for the current fiscal
year; and
(III) Adjust the final monthly allocation to be made
to the county and each incorporated city in the county to ensure that the
total allocations for the current fiscal year equal the amounts
determined pursuant to sub-subparagraph (II).
5. The amount allocated to the counties and incorporated cities
pursuant to subsections 1 to 4, inclusive, must be remitted monthly. The
State Controller shall draw his warrants payable to the county treasurer
of each of the several counties and the city treasurer of each of the
several incorporated cities, as applicable, and the State Treasurer shall
pay the warrants out of the proceeds of the tax levied pursuant to NRS
365.180 .
6. The formula computations must be made as of July 1 of each year
by the Department of Motor Vehicles, based on estimates which must be
furnished by the Department of Transportation and, if applicable, any
adjustments to the estimates determined to be appropriate by the
Committee pursuant to subsection 10. Except as otherwise provided in
subsection 10, the determination made by the Department of Motor Vehicles
is conclusive.
7. The Department of Transportation shall complete:
(a) The estimates of the total mileage of improved roads or streets
maintained by each county and incorporated city on or before August 31 of
each year.
(b) A physical audit of the information submitted by each county
and incorporated city pursuant to subsection 8 at least once every 10
years.
8. Each county and incorporated city shall, not later than March 1
of each year, submit a list to the Department of Transportation setting
forth:
(a) Each improved road or street that is maintained by the county
or city; and
(b) The beginning and ending points and the total mileage of each
of those improved roads or streets.
Ê Each county and incorporated city shall, at least 10 days before the
list is submitted to the Department of Transportation, hold a public
hearing to identify and determine the improved roads and streets
maintained by the county or city.
9. If a county or incorporated city does not agree with the
estimates prepared by the Department of Transportation pursuant to
subsection 7, the county or incorporated city may request that the
Committee examine the estimates and recommend an adjustment to the
estimates. Such a request must be submitted to the Committee not later
than October 15.
10. The Committee shall hold a public hearing and review any
request it receives pursuant to subsection 9 and determine whether an
adjustment to the estimates is appropriate on or before December 31 of
the year it receives a request pursuant to subsection 9. Any
determination made by the Committee pursuant to this subsection is
conclusive.
11. The Committee shall monitor the fiscal impact of the formula
set forth in this section on counties and incorporated cities.
Biennially, the Committee shall prepare a report concerning its findings
and recommendations regarding that fiscal impact and submit the report on
or before February 15 of each odd-numbered year to the Director of the
Legislative Counsel Bureau for transmittal to the Senate and Assembly
Committees on Taxation of the Nevada Legislature for their review.
12. As used in this section:
(a) “Committee” means the Committee on Local Government Finance
created pursuant to NRS 354.105 .
(b) “Construction, maintenance and repair” includes the
acquisition, operation or use of any material, equipment or facility that
is used exclusively for the construction, maintenance or repair of a
county or city road and is necessary for the safe and efficient use of
that road, including, without limitation:
(1) Grades and regrades;
(2) Graveling, oiling, surfacing, macadamizing and paving;
(3) Sweeping, cleaning and sanding roads and removing snow
from a road;
(4) Crosswalks and sidewalks;
(5) Culverts, catch basins, drains, sewers and manholes;
(6) Inlets and outlets;
(7) Retaining walls, bridges, overpasses, underpasses,
tunnels and approaches;
(8) Artificial lights and lighting equipment, parkways,
control of vegetation and sprinkling facilities;
(9) Rights-of-way;
(10) Grade and traffic separators;
(11) Fences, cattle guards and other devices to control
access to a county or city road;
(12) Signs and devices for the control of traffic; and
(13) Facilities for personnel and the storage of equipment
used to construct, maintain or repair a county or city road.
(c) “Improved road or street” means a road or street that is, at
least:
(1) Aligned and graded to allow reasonably convenient use by
a motor vehicle; and
(2) Drained sufficiently by a longitudinal and transverse
drainage system to prevent serious impairment of the road or street by
surface water.
(d) “Total mileage of an improved road or street” means the total
mileage of the length of an improved road or street, without regard to
the width of that road or street or the number of lanes it has for
vehicular traffic.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955,
170]—(NRS A 1965, 1174; 1969, 1419; 1975, 1702; 1979, 540, 1797, 1798;
1987, 1796, 1797; 1997, 2965; 2001, 388 , 1598 , 1601 ; 2003, 60 , 834 , 1804 , 1808 ; 2005, 539 )
190 .
1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly by the Department to
the counties in which the payment of the tax originates pursuant to the
formula set forth in subsection 2.
2. The receipts must be apportioned by the Department between the
county, towns with town boards as organized under NRS 269.016 to 269.019 ,
inclusive, and incorporated cities within the county in the same ratio as
the assessed valuation of property within the boundaries of the towns or
incorporated cities within the county bears to the total assessed
valuation of property within the county, including property within the
towns or incorporated cities.
3. Any money apportioned to a county pursuant to subsection 2 must
be expended by the county solely for:
(a) The service and redemption of revenue bonds issued pursuant to
chapter 373 of NRS;
(b) The construction, maintenance and repair of the public highways
of the county; and
(c) The purchase of equipment for that construction, maintenance
and repair.
Ê The money must not be used to defray the expenses of administration.
4. Any money apportioned to towns or incorporated cities pursuant
to subsection 2 must be expended only upon the streets, alleys and public
highways of the town or city, other than state highways, under the
direction and control of the governing body of the town or city.
5. As used in this section, “construction, maintenance and repair”
has the meaning ascribed to it in NRS 365.550 .
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955,
170]—(NRS A 1967, 1737; 1969, 333, 1420; 1975, 1703; 1997, 2967; 2001,
389 )
1. The tax derived from aviation fuel must be distributed
quarterly from the Account for Taxes on Aviation Fuel in the following
manner:
(a) The amount of any optional tax must be remitted to the:
(1) Governmental entity which operates the airport at which
the optional tax was collected, if the airport is operated by a
governmental entity;
(2) Governmental entity which owns the airport at which the
optional tax was collected, if the airport is owned but not operated by a
governmental entity; or
(3) County in which is located the airport at which the
optional tax was collected, if the airport is neither owned nor operated
by a governmental entity.
(b) After deducting the amount allocated pursuant to paragraph (a),
there must be transferred to the Civil Air Patrol Account, which is
hereby created, for the ensuing fiscal year, the total amount remaining
in the Account for Taxes on Aviation Fuel.
2. Any money received by a governmental entity pursuant to
subsection 1, except for the money transferred to the Civil Air Patrol
Account, must be used by that governmental entity in the same manner as
money allocated to a governmental entity pursuant to NRS 365.545 .
3. The amount transferred to the Civil Air Patrol Account pursuant
to this section must be expended for the support of the Nevada Wing of
the Civil Air Patrol and is in addition to and separate from any
legislative appropriations made to the Civil Air Patrol Account for the
support of that Wing.
4. Money in the Civil Air Patrol Account may be paid out only upon
claims certified by the Wing Commander and the Wing Finance Officer and
approved by the State Board of Examiners, in the same manner as other
claims against the State are paid.
5. Money in the Civil Air Patrol Account may be used only by the
Wing to:
(a) Carry out its search, rescue and emergency operations, homeland
defense and narcotics interdiction missions;
(b) Maintain a headquarters; and
(c) Purchase, maintain and repair emergency and training equipment.
6. No money in the Civil Air Patrol Account may be expended for:
(a) The purchase of any aircraft;
(b) Travel expenses; or
(c) Training expenses.
7. Any person who makes a claim against the Civil Air Patrol
Account shall reimburse the Account if payment for the claim is also
received from another source.
8. As used in this section, “optional tax” means a tax on aviation
fuel imposed pursuant to NRS 365.203 .
(Added to NRS by 1965, 1175; A 1966, 71; 1969, 894; 1971, 1092;
1975, 7; 1977, 199; 1983, 1024, 1898; 1985, 36; 1989, 199; 1991, 1767;
1995, 1796; 2001, 1136 ; 2003, 3205 ; 2005, 690 )
PENALTIES AND ENFORCEMENT
1. It is unlawful for any person:
(a) To refuse or neglect to make any statement, report or return
required by the provisions of this chapter;
(b) Knowingly to make, or aid or assist any other person in making,
a false statement in a report to the Department or in connection with an
application for refund of any tax;
(c) Knowingly to collect or attempt to collect or cause to be
repaid to him or to any person, either directly or indirectly, any refund
of any tax without being entitled to the same;
(d) To engage in business in this State as a dealer, supplier or
exporter or to act in this State as a transporter without being the
holder of an uncancelled license authorizing him to engage in that
business or to act in that capacity;
(e) To sell any motor vehicle fuel or fuel for jet or
turbine-powered aircraft upon which the tax imposed by this chapter has
not been paid, purchased by or consigned to him by any person other than
a licensed dealer or supplier; or
(f) To act as an agent to sell any motor vehicle fuel or fuel for
jet or turbine-powered aircraft, obtained in any manner, upon which the
tax imposed by this chapter has not been paid.
2. Each day or part thereof during which any person engages in
business as a dealer, supplier or exporter or acts as a transporter
without being the holder of an uncancelled license authorizing him to
engage in that business or to act in that capacity constitutes a separate
offense within the meaning of this section.
[Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561; 1975, 1703; 1983,
1024; 1987, 1307; 1999, 1019 ; 2003, 2911 )
An
exporter shall not sell or distribute motor vehicle fuel, other than
aviation fuel, in this State. An exporter who violates the provisions of
this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 365.175 , pay to the Department the taxes imposed
pursuant to NRS 365.175 to 365.192
, inclusive, on all motor vehicle fuel,
other than aviation fuel, sold or distributed in this State.
(Added to NRS by 1999, 1006 )
Any person violating
any of the provisions of this chapter for which no specific penalty is
provided is guilty of a misdemeanor.
[Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561)
The
Department is authorized to have paid out of the State Highway Fund all
expenses incurred in the prosecution before any court of this State of
any person charged with the violation of any of the provisions of this
chapter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1975, 1704)
1. 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. The Department
shall afford to any person so fined an opportunity for a hearing pursuant
to the provisions of NRS 233B.121 .
2. All administrative fines collected by the Department pursuant
to subsection 1 must be deposited with the State Treasurer to the credit
of the State Highway Fund.
3. 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 1999, 1006 )
County sheriffs and all other peace officers and traffic officers of
this State shall, without further compensation, assist in the enforcement
of this chapter, and they shall make arrests for this purpose when
requested by the Department or its duly authorized agents.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1691)—(Substituted in revision for NRS 365.160)
