Department
of Aviation ROSEMARY
A. VASSIL

I AOIS [), •I """'I

,1. **POS~A**

...13-:lX 11()1Jl .AS VCGA

· **NLVAO~~**89 t1-'l )Qr 702)

2 61

' !>2 '1
I FAX '70c. 587·

**'J eo;~::J**  December
8, 2015 Director, Office of Airport Compliance and Management Ana

l y s i s Fede
r al Aviation Admini

s tration 800 Independence Avenue

,SW Washington, DC 20591 Dear Mr. Huffman: The FAA has recently remind ed sponso rs that by federa l l aw, a ll r even ue derived from state or l oca
l taxes on the sa l e of av ia tion fue
l ca n on l y be spent
o n lawful aviation purposes. Sponso

r s are required to report on comp liance by December

8 ,2015 as outlined in the
" P o li cy a nd Procedur es Concerning the Use of Airport Re venue;
P r oceeds from Taxes on Aviation Fuel ,"
i ss ued by the F AA on November
7, 2014

,and published at 79 Fed. Re g. 66282. This letter is being issued to demonstrate
co m pliance with FAA's Revenue Use Pol
i cy by Clark County (NV) Department of Aviation. The P o l icy Amendment

r eq uires that Clark Co un ty inform you of i ts com pli a nce with these pr o vi s ions

,a nd take reasonable act
i o n s within th e pow e r of C l a rk Cou nty to influence State and local juri
s dictions to conform to t h ose requirements. C urrently

,the sa l e of av i at i on gasoline, aviation jet fue l and other aviation fue
l in the State of Nevada
is subject to taxation unde
r Nevada statutes. Neva da statutes set forth authority for fo u r se parate fuel taxes:
a tax not to excee d 1 cent

,2 cents

,4 cents and 8 cents. 1 cent tax Since 1983, NRS 365.170 ha s author

i zed a I cent and 2 ce n t tax. NRS 365.170 states that: Every deale

r s h all: 1. Not

l ater than th e las t day of each ca l endar month

,su bmit to the Department

a state ment of all aviation fue l and fue
l for j et or turbinepowered

a ircraft so ld ,d istributed

o r used by t h e d ea ler in thi s State

,as well as all suc h fuel sold, distributed
or u se d in t hi s State by a purcha

s er thereof upon whic h sale, distribution
or use the dealer
h as assumed liability for the tax thereon pu rsua nt to N R S 365

.020, during the preceding calendar month;

a nd 2. In accordance wi t h t he pr ovisio
n s of N RS J65.330, pa y a n exc
i se tax on: (a) All f u e l for jet or turbine-powered

a ircraft in the amount of 1 ce nt per ga ll on, p lu s a n y applicable amo un t i mpose
d pursuant

t o NRS 365.203; and (b) Aviation fue
l i n th e amo u nt of2 cen
t s per ga ll o n , plus any app
l icab

l e amount impo se d pursuant to NRS 365.203, so so l d , distributed or used.

"December

8, 2015 Page 2 NRS 365.545(3) addresses the disposition of jet fue
I tax revenues received and collected by the State under NRS 365.170(2)(a). NRS 365.545(3) provides that Clark County may allocate these revenues to the Regional Transp011ation Commission (RTC). The County enacted Clark County Code§ 4.24.010 to allocate the revenues received from this one cent fuel tax to the RTC. The grandfathering provision found in the Policy applies to the use of the one cent fuel tax collected under NRS 365.170 because the tax wasin effect priortoDecemberJO, 1987 and has been continuously

in effect since 1983. Despite subsequent amendments, the tax rate has not been raised or altered. (The text of the original statute and subsequent amendments are attached to this letter). Please inform usif you believe that the subsequent amendments adversely affected the grandfathered status of the state statute. 2 cent tax The 2 cent tax identified
in NRS 365.170(2)(b),

is levied by the State. Clark County has informed the State of its obligations under federal Jaw. 4 and 8 cent tax NRS 365.203 provides for an optional imposition of additional tax on jet and aviation fuel and in part states:

" I. The governing body of a city may by ordinance, but not asin a case of emergency, impose

a tax of not more than: (a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and (b) Eight cents per gallon on aviation fuel, E: sold, distributed
or used at an airport which is owned or operated by the city in a county whose population

is less than

I 00,000. 2. A board of county commissioners may by ordinance, but not as in a case of emergency, impose

a tax of not more than: (a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and (b) Eight cents per gallon on aviation fuel, E sold, distributed
or used in the county, except at an airport where

a tax is imposed pursuant to subsection 1." Cunently, although authorized
to do so, Clark County does not levy either the full4 or the 8 cent tax. Instead, Clark County levies
a 3-cent tax under the authority ofNRS 365.203(2)(a). By this letter, Clark County certifies that ail revenues from that tax are being used by Clark County Department
of Aviation for permissible aviation purposes as set forth in the Policy.December

8, 2015 Page 3 Taxes by other entities We understand that other cities within Clark County also levy 3-cent taxes on jet fuel pursuant to NRS 365203. The City of Boulder City levies such
a tax and we are informed that that City dedicates the revenue to petmissible aviation purposes. The City of Mesquite levies such
a tax, and white we have not determined whether that City is using revenue in a manner consistent with federal law, we have informed that City of its obligations under federal law. Please contact me if you need further infotmation. Sincerely, **r~ Jos~kowski,** CPA Airport Chief Financial OfficerNRS 365. 170 Enacted in 1983 1 983 Statutes ofNevada 1017. A.B. 191 C h 410 Sec. 16. NRS 365.170
is hereby amended toread asfollows: 365.170

l. Every dealer shall

,notlater than the 25th day of each calendar month: (a) Render tothe department

astatementof all motor vehicle fuel andfuel for jet or turbitle-powered ain-rcrft sold

,distributed orused by hi min the State of Nevada, aswell asall [motor vehicle] such fuel sold, distributed
or used in this state by a purch aserth ereof uponwhi ch sal e,d i stribution orusethe d eal erhas assumed

l iabi li tyfor the taxthereon und erNRS 365.020, during the preceding calendar month; and (b) Pay anexcise taxof: ( l) One celll per gallon 011all .fuel for jet or wrbine-powered aircra_(l: (2) Eight cents per gallon on petroleum-ethanol mixture; or (3) Nine cents per gallon onall other motor vehicle fuel, sosold, distributed orused ,in the mannerand within th etime prescribed
in this c hapt er. 2. The department for good cause mayextend for nottoexceed 30 days the time for making any reportor return required under this chapter. The extension maybe granted at anytime if: (a) A request therefor has been filed with the department within orbefore the period for which the extension maybe granted ;and (b) A remittan ceof the estimated tax
i smad e wh endue

. Amendme
nt sin: 1985 1 985 Statutes ofNevada 948, S. B. 338 Ch 325 Sec

.9. NRS 365. 170 is her eby amended toread asfollows: 365. 170 1. Every dealer shall,
notlater than the 25th day of each calendar month: (a) Render tothe department

astatementof all motor vehicle fuel and fuel for jet or turbine-powered aircraft sold

,distributed orused by him in the State of Nevada, aswell asall such fuel sold

,distributed orused in this state by a purchaser thereof uponwhich sal e,distribution
orusethe dealer has assumed liability for the taxthereon und er NRS 365.02
0 ,durin gthe precedin

gcalendar month

;and (b) Pay anexcise taxof: (l) O necent per gallon onall fue l for jet or turbine-powered aircraft; (2) Eight cents per gallon on petroleum- ethanol mixture

;Iori and (3) Nine cents per gallon onall other motor vehicle fuel, sosold, distributed orused, in the mannerand within the time prescribed
in this ch apter. 2. The department for good cause mayextend for nottoexceed 30 days the time for making any reportorreturn required under this chapter. The extension maybe granted at anytime if: (a) A requesttherefor bas b eenfiled with the department within orbefore the period for whic h the extensio n maybe grante d; and (b) A remittance of the estimated taxis made when due. I An} dealer to''hom an e:\ten::.ion

is granted shall pa}. in addition
to an) delinquent tax due, interest atthe rateof one-half of 1 percent per month, orfraction thereof, from the date on \o.hich theta\. \\OUid have been due without the extension
tothe date of payment.J 3. A n yr eport, return, remittance
tocover

a paymentorclaim for credit
orrefund required by this chapter which is transmitted through the United States mail sha ll be deemed filed orreceived by the department onthe date shown by the postoffice cancellation mark stamped uponthe envelope containing

it ,oronthe date it wasmailed

i f proof satisfactory
tothe d epartment establishes that the document orremittance was timely deposited
in the United States mail properly add ressed tothe department. 1 985 Statutes ofNevada 1840, S.B. 382 Ch 579Sec. 13. NRS 365.170
is h ereby amende

d to r ead as follows: 365.170
I. Every dealer shall

,not lat er than the 25th day of each calenda

r month: (a) Render to the department a s t atement of all motor vehicle fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by him in th e State of Nevada

,as well as all such fuel sold, distributed or used in this state by a purchaser thereof upon which

s ale, distribution
or use the dealer has assumed liability for
t he tax thereon under NRS 365.020, during the pr ecedi n g ca lendar month

; and (b) Pay an exc
i se tax of: (I) One cent per gall on on all fue l for j et or turbine-powere

d aircraft; (2)

) Light

) .\'ine cents per gallon on petroleum-ethanol mixture; and (3)

) '\ine

) Ten cent s p er gall on on all other motor vehicle fuel, so sold

,distribu

t ed or used

,in the manne

r and within

t he time prescribed
in this c hapter. 2 .The department for good cause may extend for not to exceed 30 days the time for making any
r eport or return required under this chapter. The extension may be gran ted at any time

i f: (a) A r equest therefor has been filed with the departmen

t within or before the period for which the extension may be granted;

an d (b) A r em ittance of the estimated tax is made when due. 3 .Any report,

r et urn

,remittance
to cover

a payment or claim for cred it or refund required by this chapter which
is transmitted through the United States mail shall be deemed filed or received by the department on the date shown by the post office cancellation mark stamped upon the envelope containing
it, or on the date it was mailed if proof satisfactory
to the department establishes that the document or remittance was ti mely deposited
in the United States mail proper

l yadd r essed to the department. 1987 198 7 Statutes ofN evada 1795, S.B. 73_ Ch 740 Sec

.4. N R S 365.

1 70 is hereby amended to read as follows: 365.170
I. Every
d ealer shall

,n ot l ater than the 25th day of each calendar month: (a) Render to the department

a statemen

t of all motor vehicle fuel and fuel for jet or turbine-powe

r ed aircraft so ld ,distribut

e d or used by him in th e State of Nevada, as well as all such fue l so ld ,di str i buted or used in thi s state by a purchaser
th ereof upon whi ch sal e, di s tribu tion or use the dealer has ass um ed
l iabi)jt yfor the tax
t hereon under NRS 365.020, during the preceding calendar mont h ; and (b) Pay an exc ise tax
) of: ( I ) One cent per gallon on all I on: {/) All fuel for jet or turbine-powered aircraft

) : (2) '\.inc cents per gallon on pe t roleum-ethanol mi\turc; and (3) 1 en cents per gallon onali i in the amount of I cent per gallon; and (2)

.I ll other motor vehicl
e fuel

j ,j i nt he amount of II. 72 cents per gallon, so sold, di stributed

or used

,in t h e manne

r and within

t h e time pr esc rib ed in this chapter. 2. The department for good cause may extend for not to exceed 30 days the time for making any report or return required under this chapter. The extension may be granted at any time if: (a) A request therefor has been filed with the department wit h in or before the period for which the exte n sion ma ybe granted; and (b) A r emitta
n ce of the est im ated tax
i s mad e when due. 3. Any

r eport,

r eturn, remittance
to cove
r a payment

or claim for cr ed it or refund

r equi
r ed by this c ha pte r which is tran
s mitted throu gh th e United States mail sha ll be dee me d filed orr ece
i ved by t he department on the dat e shown by th e post office cancellation mark stamped upon the e nvel ope contain ing it, or on the date it was mailed if proof satisfactory
to the departm ent estab lishes that the document or rem

i ttance was timely deposited
in the United States mail properly addressed

t o the department. 1991 1991 Sta tut es of N evada 37, S.B. 112 Ch 19 Se c. 21. NRS 365.170
is he reby amended

t o read as follows: 365.170

I. Every dealer shall, not later than the 25th day of each calendar month:(a) Render

t o the d epartme

n t a state m e nt of all motor vehicle fue
l and fue
l for jet or t urbine-powere

d air cr aft sol d, distribut ed or used by h i min the State of Nevada, as well as all such fuel sol d, di stributed or used in this state b ya purchaser thereof upon which sal e ,distribution
or use the dealer has assumed liabil

i ty for the tax thereon und er NRS 365.020

,during the pr eceding calendar month; and (b) Pay an excise tax on : (1) All fuel for jet or turbine-powered aircraft in the amount of I cent per gallon

1 :1 ,plus any amount imposed by the county

i n which the fuel is sold, distributed orused pursuant
ro section 19 of t his act: and (2) All othe
r motor vehicle fue l in the amo un t of 12.65 cents per gall on, so sol d ,distribut

e d or used

,in the mann er and within th e time presc ri bed in t his chapter. 2. The departmen

t for good cause may exte nd for not to exceed 30 days the time for making any report or r eturn required under this chapter. The ex tension may be grante
d at any time if: (a) A request therefor has been filed with the department within or before the period for which the extens

i on may be granted

; and (b) A remittance oftbe estimated tax is made when due. 3. Any report, return,

r emittance
to cover

a p ayment or claim fo r cred

i t or refu nd required by this chapt er wh
i ch is t r ans mi tte d through

t he United States mail

sh all be dee med filed orr ece ived b y t h e department on the date s ho wn by the post office cance
ll a ti on mark stamped up on t he envelope containing

it ,or on the date it was mailed if proof satisfactory
to the department estab lishes th at the document or remit tance was timely deposited
in the United States m ail properly addressed
to the department. 1 991 Statutes ofNeva

d a 1899, S.B.44

1 Ch 576 Sec. 2. NRS 365.170 is hereby amende

d to read as follows: 365.170

I .Every
d eale r s hall

,not

l ate r than

t h e 25th day of each cal en dar mo nth: (a) R e nd er to t h e d epartment

a statemen

t of all m oto r vehicle fuel and fue
l for jet or turbine-powere

d ai rcraft sold, distributed
or used by him in the State of Nevada

,as well as all s uch fuel sol d, d i stributed or used in t his state by a purchaser thereof upon which sale

,dist r ibution

or use th e dealer has assumed liabi

l ity fo r the tax thereon under NRS 365.020, during the preceding cale ndar month; and (b) Pa yan excise tax on: (I) A II fuel for jet or tu r bine-powe

r ed aircraft in t h e amount of J ce nt per gallon, pl us any amo unt impos
e d by the county in whic h the fuel

i s so ld ,distr ibut ed or use d pur s uant to section 19 ofl thi s act:
I chapte

r/ 9, S t atu tes of Nemda

1 99 1 ; an d (2) All other motor vehicle fue
l in the amount of 1 1 2. 651
1 5.15 cents per gallon, so sold, distributed or used, in the manner and within th e time prescribed
in this chap ter. 2. Th e departme nt for good cause may extend for not to exceed 30 da ys the
t ime for making any report or return requir ed under this chapter. The extension may be grante
d at any time if: (a) A r equest the r efor has been

.filed with the d epart ment within or before the period for which the extension may be granted; and (b) A remittance of t h e es ti mated tax is mad e wh en due. 3. Any report, return

,remittance
to cover

a paym
e nt or cla im for credi

t or ref un d r eq uired by
t h is chapter which is transmitted through the U nit e d States mail shall be deemed filed or received by the d epartment on the date shown by the post office cancellatio

n mark stam ped upon th e envelope containing
it, or on
t h e date it was mailed if proof satisfactory
to the department establishes that the document or remittan ce was timely depos ited in the United States mail prop erly addressed
to the d e partment. 19 91 Statutes of N evada 1900, S. B. 441. C h 576 Sec.
3 .NRS 365 .1 70 is hereby amende

d to r ead as follows: 365.170

I. Every dealer sha ll ,not later than th e 25th day of each cal endar month: (a) Render to the department

a statement of all motor veh icle fue
l and fuel for jet or turbine-powered aircraft sold, distributed or used by him in the State of Nevada

,as well as all such fuel sold, distribut ed or used

i n this state by a purcha ser thereof up on which sal e, distribu

t i on or use the dealer has assumed liability fo r the tax thereon un der NRS 365.020, du rin g the pre ced in g cale nda r mon th; a nd (b) P ay an exc
i se tax on :(1) All f uel for jet or tur bine-powe

re d air craft in th e amount of 1 cent per ga llon, plu s an y am ount imposed b yt he co unty in which the fue l i s so ld ,distributed
or use d purs uan
t to section

1 9 of chapter

1 9, S t at ut es of Nevada 1991; and (2) A ll other motor vehicle fuel in the amount of 1 15

.15 J I 7. 65 cents per gallon, so sold

,distributed

or used, in the manner and within the time presc
r ibed in this chapte
r. 2. T h e department for good cause may extend fo r n ot to exceed 30 days the time for making any report or r eturn required under this chapte

r .The extension may be gr anted at any time if : (a) A re qu es t therefor has been filed with the d e partment within or b efo re the period for which the extension m ay be granted; and (b) A rem

i ttance of the est i mated tax

i s made when due. 3. Any report, return, remittance

t o cover
a payment or claim for credit or refund requir ed by this chapter which
is transmitted throu gh the United States mail shall be deemed filed or received by the department on th e date shown by the post office can cella ti on mark stamped upon the envelope containing
it, or on the date it was mailed if p ro of satisfactory
to the departm ent establishes that the docume

n t orre mittan ce was time

l y deposited
in the Uni ted S tat esm ail properly addressed

t o the department. 1995 1995 Statutes of Nevada 1065. S.B. 483 C h 429 Sec

.26. NRS 365.170
is hereby ame nde d to read as follows: 365.170

I. Every
d ealer shall, not later than the 25th day of each calendar month: (a) Render

t o the department

a statement of all motor vehicle fuel and fu el for jet or turbine-powe

r ed air cr aft sold, distribut

e d or used by him in t h e State of Nevada

,as well as all such fue
l sold, distribut

e d or use d in this state by a purcha ser the re of upon which sa le ,distr ibu tion or use the d eal er h as a ss umed li ab ili ty f or th e tax
t hereon und er NRS 365.020, during

t he precedin

g cal e ndar month;

a nd (b) Pay an excise tax on: (1) All fuel for jet or turbine-powe

r ed aircraft in the amount of 1 cen
t per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203; and (2) All ot h er motor vehicle fuel in the amount of 17 .65 cents per gallon, so sold, distributed or used

,in the ma nner and within the time pre scribe d in t hi s chapt er. 2 .A d eal ershall iloltf tlt eamount of all tax e.scoll ect ed pursuant

t othi sc hapter iu ase parat
eaccount in trust for th estat e. 3. The d epartment for good cause may extend for not I ta exeeeiJ) morethan 30 days th e time for making any report or return

r equir ed under this chapter. The extension may be granted at any time if ( a ) A request therefo

r has been fil ed with the department

with in or before the period for whi ch t h e extension may be granted; and (b) A re mittance of t he estimated tax is made when due

. **~**4. Any
r eport, return,

re mittance
to cove
r a payment or claim

f or credit or refund required by t h is chapt
er which

i s transmitte

d t hr ough

t h e U nit e d States mai
l sh all be deemed fil ed or received

b y t h e department on the date shown by the post office cancellation mark stamped up on the enve

l ope co ntaining

it ,or on the dat e it was mailed if proof satisfactory
to the department establ

i shes that the document or remittance was timely deposited
in the U nited States mail properly addressed
to the department. 1995 Statutes ofNeva da 17 94. S. B. 324 Ch 533 Section
1. NRS 365.170

i sh er eby amended to r ead as follows: 365.170

I .Every dealer

sh all ,n ot l ater
t ha n th e 25th day of each cal e nd ar month: (a) Rend er to the department

a statement of all motor ve hicl e fuel and fue l for jet or turbine-powered aircraft sold, di stribu

t ed or use d by him in the State of Nevada, as well as all such fuel sold, distributed or used in t h i s state by a purchaser thereof upon which sale, distribution
or use the dealer has assumed liability for the tax the r eon unde
r N RS 365.020

,during the preceding calendar month

; and (b) Pay an exc
i se tax on: (I ) A ll fuel for jet or turbine-powe red aircraft in th e amount of I cent p er g all on, plus an y amo unt

i mp osed by the coun ty in wh
i ch the fue l i s so ld ,di str ibuted or used pur sua nt to NRS 365

.203; faMt (2) Al·iationfuel

in th e amount of 10.5 cents per gallon: anti (3) Al l ot her motor vehicle fue l in the amount of 1 7.65 cents per gallon

,so sold, distributed

or used, in th e mann er and w ithin the time prescribed
in this chapter.2. The department for good cause mayextend for not **more**than 30 days the time for making any reportorreturn required under this chapter. The extension maybe granted at anytime if: (a) A r equest therefor has been filed with the department with in orbefore the period for which the extension maybe granted

;and (b) A remittan ceof the estimated taxis made when due. 3. Any report, return, remitta nce

tocover

a paymentorcla im for credit orrefund re quir ed by this chapter which
is transmitted through the United States mail shall be deemed filed orreceived by the department onthe date shown by the postoffice cancellation mark stamped uponthe envelope containing

it ,oronthe date it wasmailed if proof sati sfactory tothe department establishes that the doc umentorremittance was timely dep osited in the United States mail properly addressed

toth e department. 1995 Statutes ofNevada 1797. S. B. 324 Ch 533 S ec.8. Sec tion 26 of Sena

teB ill No. 483 of thi ssess

i onis hereby amended
toread asfollows: 1997 Sec. 26. NRS 365.170

i sh ere by amended toread asfo ll ows: 365

.170 I. Every
d eal ershall, not

l aterthan the 25th day of each calendar month: (a) R ender tothe d e partment

astatementof all motor vehic

l efuel and fu el for jet orturb in e-powered airc raft sold ,distributed orused by him in the State of Nevada,
aswell asall such fuel sold ,distributed or used in this state by a purchaser thereof uponwhich sale

,distribution

orusethe dealer has assumed lia bility for the tax th ereonunder NRS 365.020

,during the preceding calen dar month

;and (b) Pay anexcis
etaxon: ( 1) All fue l for
j etor turbine-pow ered aircra ft in th eamountof I cent per gallon, plus anyamount imposed

b ythe cou ntyin which th efuel is sold, distributed orused pursuanttoNRS 365.203; (2) A vi ation fuel in the amountof I 0.5 cents per gallon

;and (3) A II other motor vehicle fuel

i nthe amountof 17

.65 cents per gallo n, so sold ,di stribu ted orused, in the mannerand within the time prescribed

in this chapter. 2 .A dealer shall !told th eamount of all taxescollected pursuant
tothis chapter in a separat

e accmwtin trust for the state

. 3 .The department for good cause mayextend for notmorethan 30 days the time for making any report orreturn required under th i s chapter. The extension maybe granted at anytime if: (a) A r equest therefor has been filed with the department within orbefore the period for which the extension maybe granted; and (b) A remittance of the esti mated tax
i smade when due. --+1 35-;. t-J 4 .Any report,

return, remittance

tocove
ra pa ymentorclaim for credit orrefund required by this cha pterwhich is transmitted through the United States mail shall be deemed filed
orreceived by the department onthe date shown by the postoffice cancellation mark stamped uponthe envelope containing

it , oronthe date it wasmailed if proof satisfactory 1 997 Sta tutes ofNeva da 353. S. B. 223 Ch 155 Sectio
nl. NRS 365.170
is hereby amended toread asfollows: 365. 170 I. Every dealer shall, notlater than the 25t h day of each cal end armonth: (a) Render tothe department

astatementof all motor vehicl
efuel and fuel for jet or turbine-powe

red aircraft sold

,distributed orused by him in the State ofNevada,
aswell asall such fuel sold

,distributed orused in this state by a purchaser
th ereof uponwhich

sale, distribution
orusethe dealer has assumed liability for the taxthereon J under

l pursuanttoNRS 365 .0 20
,during

th e preceding calendar month; and (b) Pay anexcise taxon: (I) All fue
l for j etor turbine-powered aircraft in the amountof I cent per gall on, plus anyamount impos ed by the co untyin which the fuel

i ssold

,distributed orused pursuanttoNRS 365.203; (2) Aviation fuel in the amount

oft
! 0.5 1 2 cents per gallon

I :I ,plus anyamount impo sed by th e countyin u·hich the fuel is sold. distribwed orused pursuant

to.VRS 365 .203: and (3) All other motor vehicle fuel in th eamountof 17.6 5 cents
per gallon

,sosold, distributed orused

,in the mannerand within the time prescribed

i n th is chapter. 2. A dealer shall hold th eamountof all taxescoll ected pursuant

tothis chapt erin a separate accountin trust
f or the state.3. The d e partment for good ca use may extend for not more

t ban 3 0 day s the ti me for m ak in g any report or return required

I under

! pursuant
to thi s cha pt e r.Th e extensio

n may b e gran ted at any
t im ei f: (a) A r equest th er efo r has been filed with the department with in or before the period for which the ex t en sion may be granted

; and (b) A re mittance

o fth e estimat

e d tax is made whe n due. 4. Any
re port

,r eturn, remittan

c e to cover
a paym
e nt or claim for cr edit or refund required by this ch apte r which

i s t ran smitted

t hrough the United States mail

sh all be deemed fil ed or received by th e department

on the date shown by the p os t office cancellation
m ark stamp
e d up on the envelope con t ainin gi t, or on the date it was mail e d i f proof sat i sfac
t ory to the d e p a rtm e nt establishes that th e d oc ument orr em itt an ce was time

l y depo
s it ed in the United States mail prope rl y addressed

t o the department. 1999 1999 Stat ute s of Nevada

I 0 08, A .B. 584 Ch 224 Sec

.71. NRS 365.170

i s hereby amended
to r ead as follows: 365.170

1 .**Except**

as otherwise pro1'ilfetl in section 65 of thi sac t, e1•ery dealer

s hall

,not lat er t han the P-*hf last d ay of e ach calendar m on t h : (a) Render to the department

a statemen

t of aJI f Rlater vehiele

l a1 •iation fuel an d fuel for j et or turbine -po wered aircraft sol d ,distributed or us e d by him in Jilie **~tate**ef':e\aEia.

J thi s state, as well as all such fue l s old
,distributed or used in thi s state by a purcha

s er the r eof upon which

s al e, distribution
or us e the d ealer has ass umed liability fo r the tax there on pursuant to NRS 365.020, during the preceding cal enda
r month

; and (b) Pay an excise tax on: (1) All fuel for jet or turbin e-po wered aircraft in the amount of 1 ce nt per ga llon, plus any amo un t impos
e d by the county

i n which the fuel

i s so ld ,distributed or used pursuant to NR S 365.203; tmtl (2) Aviat

i on fuel in the amount of 2 cents per gall on
,p lu s an y amount imposed by the county in which

t he fuel i s so ld ,di s tributed or used pur s uant

t o NRS 365.20
3 ,f;-at-ld (3) All ed1er motor., elliele fuel iR the amewnl ef 17

.65 eents per gallon

,! so sold

,di s tributed or used, in the manner and within th e time prescribed
in thi s chapte r. 2. A d eal er shall h ol d the amount of all taxe s coll ected pursuant to thi s chapte

rin a separate accou nt in trust for the state. p .1 he departmellt fer gooEI eawse **ma~**ex leAd for not more than 3() EIB) s the tin1e fer !flaking any report or return reEJuired flliFSuant to this ehatJter

.The e·
.teAsion **Ala~**be granted at all) tin 1 e if: (a) A **reqwe~.ttherefer**has been HI eEl" ita ilie aepartA1eAt

" ' ithiR or befere the peri ad fer whieh the e'cteR!>iOR ma) ee gAtRteEI: BREI (b) A renliltanee oft-he estimateEI ta'c i!> maEie v.hen Elue

. 1. AR) report, return

.ren1ittanee
ta ee\ er a flB) ment ElF elaim for eredit Of refunEI required e; thi!. ehafller

...,hieh is transmittea through the L'RiteEI States mail shall ee EleeRleEI fileEI or reeeivea **b~**the Elej3artment 1'111 the Elate shO\'
•' ' 1:1; ·the past on:iee eaneellatioll R1arl, stampeEIUJ30il the etwelepe ee111aining
it, or OR the Elate it \ \ 95 RlaileEI if preef satisfaetory

te the ElepartmeRI e:.tablishes that the EleeumeRt or relfliManee

' 1• 8'1 **timel~**Eleflosited
in the U11iteEI States Alai! prtlperl; aEIEiresseEI
to the aepartmen
t.J 2003 2003 Statutes ofNevada 29 05
.S .B. 471 Ch 466 Sec. 14. N RS 365.170

i sh ereby amended

t o read asf o llows: 365.170 f+:t Except

a s o t h e rwi s e provided
in NRS 365 .135

,every dealer shall, not

l at er t h an the last day of each calendar month: tfa1t

1 .R e nd e r t o the D epa rtm e nt a statem en t of all avia ti on fuel and fuel for j et or turbine-powe

re d aircraft sol d ,di s tributed or used by h i min this state

,as well a s all sucb fuel
so ld ,distributed or us ed in this state by a purchaser thereof upon which

s ale
,dist ri bution or use the dealer has assumed liability for the tax thereon pursuant
to NRS 365.020

,du rin g the pr eceding cal en dar month;

a nd ft&» 2. Pay an excise tax o n: tf-1-» (a) All fue l for j et or turbine

- pow ere d aircraft in the amount

of I cent p er gallon

,plu s any amount imposed by the co unty in which

t h e fuel is sol d ,d is tribut
e d or used pursuant
to NRS 365.203

;and**~**(b) Aviat

i on fuel in the amount of 2 cents per gallon, plus any amo unt imposed by the county in which the fuel is so ld ,distributed or used pursuant to NRS 365.203, so sold, distributed or used

,in the manner and within the time prescribed
in this chapter. **P-:-A-<~ealer**shall halE! the &fHei:IAt of all ta,e

.• eolleetedJHIF!>HaHt

to this. ehapter iRa sepaFtlte a.:eeuRt in t ru:.t fer the State.

) 2003 Statutes ofNevada 3203, S.B. 470 Ch 487 Sec

.3. NRS 365.17
0 is he r eby amended to r ead as follows: 365.170

1. Except as ot h e rwi se provided in NRS 365.

1 35
,every dea
l er shal

l ,not

l ater than th e last day of each calendar month: (a) Render

t o the Department

a statement of all aviation fuel and fuel for jet or turbine-p

o wered aircraft sol d , distributed or used by him in thi s sta t e ,as well as all such fuel sold

,distributed or used in this state by a purchaser thereof upon which sale, distribution
or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, durin g the pr eceding calendar month; and (b) Pay an exc
i se tax on: (1) A ll fuel for je t or turbine-powered aircraft in the amount of

I cen t per gallon,

pl us any appli cable amount imp osed J ay the eeunt} iA ''hieh the fttel is bela, **Eli~tributeel**or usetij pursuant to NRS 365.203; and (2 ) A v iation fuel in the am o unt of2 cents per gall on, plus any applicable amount imposed

I ll) the eeuRI) iA "'hieh the fuel b !.aiEl, Eli:.tributee er **~t!>eEIJ**pursuant to NRS 365.203

, so sold, distributed or used, in the manner and within the time prescribed
in this chapter. 2. A dealer shall hold the amount of all taxes collected pur sua nt to tbi s cha pter in a separate account in trust for the State. 2007 2007 Statutes ofNevada 1572, S.B. AB 595 Ch 344 Sec. 12. NRS 365.17
0 is h ereby amended to read as fo ll ows: 365.170 Except as otherwise provided
in NRS 365.135

,every dealer shall f;-flett

: 1. Not later than

t h e last day of each calendar month

t 1 .ReAder

) ,sub mit to the D e p a rtment

a statement

of all av iat ion fue l and fue l for jet or turbine-powered

ai rcr aft sold, d i stributed or used by him in this State, as well as all s uch fue l sol d ,distributed or used in this State by a purchaser thereof upon which sal e, distr ibu t i on or use the dea
l er has assumed liabil ity for the tax thereon pursuant to NRS 365.020, during the preceding calendar month

; and 2. tpeyf
I n accordance witlt

t lte pro•

•isio us of N R S 365.330, pay an excise tax on: (a) All fue l for jet or turbine-powered aircraft in the amount of I cent per gallon, plus an y applicable amount imposed pursuant to NRS 365.203

; and (b) Aviation fuel in the amount of 2 cents per gall on ,p lus any applicable amoun

t imposed pursuant to NRS 365.203, ._.so sol d ,distributed
or used.

t .•n the maRRer anel
•n ithin the tiRle **p~.~49et!**
in this **elut~ler**

**l** 2011 2011 Statutes of Nevada 712, S .B. 12 Ch 154 Sec. 3. NRS 365.170

is hereby amended to read as follows

: 365.170 **bee~t**as otherwise **~ro'**ieee

i n > J RS 365

.135

,evef}

I Every dealer

s hall: 1. Not lat er than the last day of each calenda

rm o nth

,submit to the D epart ment
a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State

,as well as all such fuel sold, distributed or used in this State by a purch aser thereof upon which sal e ,distribution
or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during tbe preceding calendar month

; and 2 .In accordance with the provisions ofNRS 365.330

,pay an excise tax on: (a) All fuel for jet or turbine-powered aircraft in the amoun

t of 1 cent per gallon

,plus any applicable amount imposed pursuant to NRS 365.203; and (b) Aviatio
n fuel in the amount of 2 cents per gall on, p lu s any applicab

l e amount imposed pursuant to NRS 365

.203

, 0 so sold

,distribute

d or used

.