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Nevada
CHAPTER 366 - TAX ON SPECIAL FUEL
88 entries
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NRS 366.010 Short title.
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NRS 366.020 Definitions.
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NRS 366.022 “Biodiesel” defined.
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NRS 366.023 “Biodiesel blend” defined.
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NRS 366.024 “Biomass-based diesel blend” defined.
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NRS 366.025 “Department” defined.
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NRS 366.026 “Emulsion of water-phased hydrocarbon fuel” defined.
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NRS 366.030 “Highway” defined.
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NRS 366.035 “Highway under construction or reconstruction” defined.
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NRS 366.040 “Motor vehicle” defined.
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NRS 366.055 “Rack” defined.
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NRS 366.057 Retail station” defined.
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NRS 366.058 Retailer” defined.
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NRS 366.060 “Special fuel” defined.
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NRS 366.062 “Special fuel dealer” defined.
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NRS 366.065 “Special fuel exporter” defined.
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NRS 366.068 “Special fuel manufacturer” defined.
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NRS 366.070 “Special fuel supplier” defined.
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NRS 366.075 Special fuel transporter” defined.
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NRS 366.080 “Special fuel user” defined.
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NRS 366.085 “Special mobile equipment” defined.
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NRS 366.089 “Storage tank” defined.
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NRS 366.095 “Terminal” defined.
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NRS 366.100 “Use” defined.
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NRS 366.110 General powers and duties of Department.
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NRS 366.120 Employment of accountants, auditors and other assistants.
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NRS 366.130 Money for administration of chapter; payment of administrative costs.
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NRS 366.150 Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.
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NRS 366.160 Public and confidential records.
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NRS 366.170 Exchange of information with other states.
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NRS 366.175 Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records.
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NRS 366.180 Unlawful disclosure of information; penalty.
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NRS 366.190 Rate of tax.
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NRS 366.195 Additional excise tax levied on special fuel if federal tax reduced or discontinued.
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NRS 366.197 Factor for conversion of volumetric measurement.
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NRS 366.199 Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.
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NRS 366.200 Exempt sales and uses.
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NRS 366.203 Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.
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NRS 366.206 Special fuel dealer not to collect tax on certain exempt sales.
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NRS 366.207 Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.
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NRS 366.210 Tax in lieu of tax imposed by chapter 365 of NRS.
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NRS 366.220 Mandatory licensing requirements; application for license; regulations of Department.
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NRS 366.221 Special fuel user: Exemptions from licensing.
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NRS 366.223 Temporary permit for special fuel; regulations of Department.
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NRS 366.0235 “Biomass-based diesel” defined.
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NRS 366.235 Form, conditions and amount of bond; deposit in lieu of bond.
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NRS 366.240 Issuance or denial of license.
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NRS 366.245 Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations.
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NRS 366.250 Hearing on denial of license.
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NRS 366.0255 Dyed special fuel” defined.
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NRS 366.260 Term and transferability of licenses; regulations for renewal of licenses.
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NRS 366.265 Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device.
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NRS 366.270 Duties upon discontinuance, sale or transfer of business.
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NRS 366.350 Suspension, revocation or cancellation of license.
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NRS 366.370 Due date of tax; when payment by mail is deemed received.
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NRS 366.375 When tax becomes delinquent; deposit of proceeds from penalty.
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NRS 366.380 Special fuel users: Quarterly returns and payments.
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NRS 366.383 Special fuel suppliers: Monthly returns and payments.
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NRS 366.386 Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.
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NRS 366.387 Special fuel exporters: Monthly statements.
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NRS 366.388 Unlicensed persons who collect tax: Monthly returns and payments.
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NRS 366.390 Retention of percentage of tax for certain costs.
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NRS 366.395 Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent.
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NRS 366.540 Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.
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NRS 366.545 Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
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NRS 366.551 Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.
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NRS 366.650 Requirements for refund or credit; examination of records of claimant.
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NRS 366.655 Requirements for refund to bona fide farmer or rancher.
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NRS 366.660 Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.
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NRS 366.670 Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
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NRS 366.680 Judgment for plaintiff: Disposition of amount; interest.
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NRS 366.685 Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.
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NRS 366.688 Records of retailers: Maintenance, contents and inspection.
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NRS 366.692 Records of shipments: Preparation, contents and use.
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NRS 366.695 Monthly reports of deliveries by special fuel transporters.
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NRS 366.697 Monthly reports by special fuel manufacturers.
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NRS 366.700 Deposit in Motor Vehicle Fund; limitation on use.
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NRS 366.710 False or fraudulent reports: Penalty.
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NRS 366.715 Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.
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NRS 366.717 Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.
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NRS 366.720 Unlawful acts; penalty.
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NRS 366.730 Penalty for other violations.
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NRS 366.733 Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.
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NRS 366.735 Disciplinary action for fraudulent use of special fuel.
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NRS 366.737 Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.
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NRS 366.740 Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.
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NRS 366.745 Payment of cost of prosecution of violator.
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NRS 366.750 Enforcement by sheriffs and other peace officers.