366.010Short title366.020Definitions366.022“Biodiesel” defined366.023“Biodiesel blend” defined366.0235“Biomass-based diesel” defined366.024“Biomass-based diesel blend” defined366.025“Department” defined366.0255Dyed special fuel” defined366.026“Emulsion of water-phased hydrocarbon fuel” defined366.030“Highway” defined366.035“Highway under construction or reconstruction” defined366.040“Motor vehicle” defined366.055“Rack” defined366.057Retail station” defined366.058Retailer” defined366.060“Special fuel” defined366.062“Special fuel dealer” defined366.065“Special fuel exporter” defined366.068“Special fuel manufacturer” defined366.070“Special fuel supplier” defined366.075Special fuel transporter” defined366.080“Special fuel user” defined366.085“Special mobile equipment” defined366.089“Storage tank” defined366.095“Terminal” defined366.100“Use” defined366.110General powers and duties of Department366.120Employment of accountants, auditors and other assistants366.130Money for administration of chapter; payment of administrative costs366.150Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records366.160Public and confidential records366.170Exchange of information with other states366.175Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records366.180Unlawful disclosure of information; penalty366.190Rate of tax366.195Additional excise tax levied on special fuel if federal tax reduced or discontinued366.197Factor for conversion of volumetric measurement366.199Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions366.200Exempt sales and uses366.203Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel366.206Special fuel dealer not to collect tax on certain exempt sales366.207Collection 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; refunds366.210Tax in lieu of tax imposed by chapter 365 of NRS366.220Mandatory licensing requirements; application for license; regulations of Department366.221Special fuel user: Exemptions from licensing366.223Temporary permit for special fuel; regulations of Department366.235Form, conditions and amount of bond; deposit in lieu of bond366.240Issuance or denial of license366.245Agreement 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; regulations366.250Hearing on denial of license366.260Term and transferability of licenses; regulations for renewal of licenses366.265Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device366.270Duties upon discontinuance, sale or transfer of business366.350Suspension, revocation or cancellation of license366.370Due date of tax; when payment by mail is deemed received366.375When tax becomes delinquent; deposit of proceeds from penalty366.380Special fuel users: Quarterly returns and payments366.383Special fuel suppliers: Monthly returns and payments366.386Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods366.387Special fuel exporters: Monthly statements366.388Unlicensed persons who collect tax: Monthly returns and payments366.390Retention of percentage of tax for certain costs366.395Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent366.540Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid366.545Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee366.551Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax366.650Requirements for refund or credit; examination of records of claimant366.655Requirements for refund to bona fide farmer or rancher366.660Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest366.670Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality366.680Judgment for plaintiff: Disposition of amount; interest366.685Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions366.688Records of retailers: Maintenance, contents and inspection366.692Records of shipments: Preparation, contents and use366.695Monthly reports of deliveries by special fuel transporters366.697Monthly reports by special fuel manufacturers366.700Deposit in Motor Vehicle Fund; limitation on use366.710False or fraudulent reports: Penalty366.715Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice366.717Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax366.720Unlawful acts; penalty366.730Penalty for other violations366.733Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation366.735Disciplinary action for fraudulent use of special fuel366.737Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend366.740Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies366.745Payment of cost of prosecution of violator366.750Enforcement by sheriffs and other peace officers