Nev. Rev. Stat. ch. 365 – Taxes on Certain Fuels for Motor Vehicles and Aircraft | Midpage

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Nevada Revised Statutes

Chapter 365

Nev. Rev. Stat. ch. 365

Taxes on Certain Fuels for Motor Vehicles and Aircraft

365.010Definitions 365.015“Aviation fuel” defined 365.020“Dealer” defined 365.026“Department” defined 365.028“Ethanol” defined 365.031“Exporter” defined 365.035“Fuel for jet or turbine-powered aircraft” defined 365.038Governmental entity” defined 365.040“Highway” defined 365.045“Methanol” defined 365.050“Motor vehicle” defined 365.060“Motor vehicle fuel” defined 365.070“Person” defined 365.076“Rack” defined 365.080“Retailer” defined 365.084“Supplier” defined 365.088“Terminal” defined 365.092Transporter” defined 365.095Fuel deemed distributed 365.100Administration and enforcement by Department 365.110Rules and regulations of Department 365.115Standards for determining whether alcohol is used as fuel or liquor 365.120Appointment of assistants or agents 365.130Examinations, audits and inquiries 365.138Confidentiality of certain records and information 365.140Exchange of information with other states 365.142Unlawful disclosure of information; penalty 365.150Money to augment administration of chapter 365.170Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers 365.175Rate of tax on certain motor vehicle fuel; duties of suppliers 365.180Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department 365.185Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department 365.190Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department 365.192Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department 365.200Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel 365.203Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel 365.210Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation 365.220Exempt transactions and sales 365.230Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser 365.240Reports of exempt exports and sales; marking of invoices for exempt sales 365.250Time to claim exemption on dealer’s export to another state 365.260When motor vehicle fuel not deemed to be exported 365.270Acting as dealer, supplier, exporter or transporter without license unlawful 365.280Application for license 365.290Form, conditions and amount of bond; deposit in lieu of bond 365.300Issuance or denial of license 365.302Hearing on denial of license 365.304Term and transferability of license; regulations for renewal of license 365.306Duties upon discontinuance, sale or transfer of business 365.310Suspension, cancellation or revocation of license 365.322Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception 365.324Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers 365.327Collection of tax by unlicensed person: Submission of monthly statements; payment of tax 365.330Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account 365.335Establishment of procedure requiring suppliers to submit tax returns electronically 365.340When tax becomes delinquent; deposit of proceeds from penalty 365.346Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number 365.351Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax 365.370Tax refunds: Persons entitled; payment by prescribed classes; minimum claims 365.380Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer 365.390Payment of refund by Department 365.400Payment of refund based on duplicate invoice 365.410Examination of claimant’s books and records; effect of refusal to permit examination 365.420Time for application for refund 365.430Sources and manner of payment of refunds 365.440Granting of credit in lieu of refund 365.445Refund to farmer or rancher on basis of bulk purchases; procedure; regulations 365.450Injunction or other process to prevent collection prohibited 365.460Action to recover amount paid: Protest required; venue 365.470Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality 365.480Judgment for plaintiff: Disposition of amount; interest 365.490Judgment not to be rendered for plaintiff when action is by or in name of assignee 365.500Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records 365.505Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter 365.510Records of retailers: Maintenance, contents and inspection 365.515Monthly statements by exporters 365.520Monthly reports of deliveries by transporters 365.530Documentation required when transporting certain fuels; failure to produce documentation 365.531Definitions 365.532“Construction, maintenance and repair” defined 365.534“Right-of-way” defined 365.535Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes 365.540General requirements for particular proceeds 365.545Proceeds of taxes on fuel for jet or turbine-powered aircraft 365.550Proceeds of tax levied pursuant to NRS 365.180 365.560Proceeds of tax levied pursuant to NRS 365.190 365.562Proceeds of tax levied pursuant to NRS 365.192 365.565Proceeds of tax derived from aviation fuel 365.570Unlawful acts 365.572False or fraudulent reports: Penalty 365.575Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes 365.580Penalty for other violations 365.590Payment of cost of prosecution of violator 365.593Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel 365.597Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law 365.600Imposition and deposit of administrative fines; injunctions and other remedies 365.605Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice 365.610Enforcement by sheriffs and other peace officers