Nev. Rev. Stat. § 366.190
Rate of tax
Effective Oct 1, 2015[Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)
1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:
- (a) Diesel;
- (b) Biodiesel;
- (c) Biodiesel blend;
- (d) Biomass-based diesel;
- (e) Biomass-based diesel blend; and
- (f) Liquefied natural gas.
2. A tax is hereby imposed:
- (a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;
- (b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and
- (c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.
[Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)