NRS 366.070 “Special fuel supplier” defined.
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/nv/chapter-366-tax-on-special-fuel/366-070·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 366.070 “Special fuel supplier” defined.
1. “Special fuel supplier” means a person who:
(a)Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;
(b)Exports special fuel to a location outside of this State;
(c)Produces, manufactures or refines special fuel in this State; or
(d)Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.
2. The term does not include a special fuel manufacturer.