Office of Airport Compliance and Management Analysis 

Federal Aviation Administration 

800 Independence Avenue, SW 

Washington, DC 20591 

Dear Mr. Huffman: 

The FAA has recently reminded sponsors that by federa l law, all revenue derived from state or local taxes 

on the sale of aviation fue l can only be spent on lawful aviation purposes. Sponsors are required to report 

on compliance by December 8, 2015 as outlined in the "Policy and Procedures Concerning the Use of 

Airport Revenue; Proceeds from Taxes on Aviation Fuel," issued by the FAA on November 7, 2014, and 

published at 79 Fed. Reg. 66282. 

This letter is being issued to demonstrate compliance with FAA's Revenue Use Policy by Clark County 

(NV) Department of Aviation. The Policy Amendment requires that Clark County inform you of its 

compliance with these provisions, and take reasonable actions within the power of Clark County to 

influence State and local jurisdictions to conform to those requirements. 

Currently, the sale of aviation gasoline, aviation jet fue l and other aviation fue l in the State of 

Nevada is subject to taxation under Nevada statutes. Nevada statutes set forth authority for four 

separate fuel taxes: a tax not to exceed 1 cent, 2 cents, 4 cents and 8 cents. 

1 cent tax 

Since 1983, NRS 365.170 has authorized a I cent and 2 cent tax. NRS 365.170 states that: 

Every dealer shall: 

1. Not later than the last day of each calendar month, submit to the 

Department a statement of all aviation fuel and fuel for j et or turbinepowered 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 purchaser 

thereof upon which sale, distribution or use the dealer has assumed 

liability for the tax thereon pursuant to NRS 365.020, during the 

preceding calendar month; and 

2. In accordance with the provisions ofNRS J65.330, pay an excise 

tax on: 

(a) All fue l for jet or turbine-powered aircraft in the amount of 1 cent 

per gallon, plus any applicable amount imposed pursuant to NRS 

365.203; and (b) Aviation fue l in the amount of2 cents per gallon, plus 

any applicable amount imposed pursuant to NRS 365.203, so sold, 

distributed or used." 
been raised or altered. (The text of the original statute and subsequent amendments are attached to this 

letter). Please inform us if 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 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 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. 
Please contact me if you need further infotmation. 

Sincerely, r~ 

Jos~kowski, CPA 

Airport Chief Financial Officer 
] 

, 

used in this state by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the 

tax thereon under NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax of: 

( l) One celll per gallon 011 all .fuel for jet or wrbine-powered aircra_(l: 

(2) Eight cents per gallon on petroleum-ethanol mixture; or 

(3) Nine cents per gallon on all other motor vehicle fuel, 

so sold, distributed or used, in the manner and within the time prescribed 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 within or before the period for which the extension 

may be granted; and 

(b) A remittance of the estimated tax is made when due. 

Amendments in: 

1985 

1985 Statutes ofNevada 948, S.B. 338 Ch 325 

Sec. 9. NRS 365. 170 is hereby amended to read as follows: 

365. 170 1. Every dealer shall, not later than the 25th day of each calendar month: 

(a) Render to the department a statement of all motor vehicle fuel 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, 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 under 

NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax of: 

(l) One cent per gallon on all fuel for jet or turbine-powered aircraft; 

(2) Eight cents per gallon on petroleum-ethanol mixture; Iori and 

(3) Nine cents per gallon on all other motor vehicle fuel, 

so sold, distributed or used, in the manner and within the time prescribed 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 bas been filed with the department within or before the period for which the extension 

may be granted; and 

(b) A remittance of the estimated tax is made when due. 

I An} dealer to ''hom an e:\ten::.ion is granted shall pa}. in addition to an) delinquent tax due, interest at the rate of 

one-half of 1 percent per month, or fraction thereof, from the date on \o.hich theta\. \\OUid have been due without the 

extension to the date of payment.J 

3. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the United States mail properly addressed to the department. 

1 985 Statutes ofNevada 1840, S.B. 382 Ch 579 
(2) )Light) .\'ine cents per gallon on petroleum-ethanol mixture; and 

(3) )'\ine) Ten cents per gallon on all other motor vehicle fuel, 

so sold, distributed or used, in the manner and within the time prescribed 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 within or before the period for which the extension 

may be granted; and 

(b) A remittance of the estimated tax is made when due. 

3. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the United 

States mail properly addressed to the department. 

1987 

1987 Statutes ofNevada 1795, S.B. 73_ Ch 740 

Sec. 4. 

N

RS 365.170 is hereby amended to read as follows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) Render to the department a statement of all motor vehicle fuel 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, distributed or used in this state 

by a purchaser thereof upon which sale, distribution or use the dealer has assumed liabi)jty for the tax thereon under 

NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise 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 petroleum-ethanol mi\turc; and 

(3) 1 en cents per gallon on alii in the amount of I cent per gallon; and 

(2) .Ill other motor vehicle fuel j,j in the amount of II. 72 cents per gallon, 

so sold, distributed or used, in the manner and within the time prescribed 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 within or before the period for which the extension 

may be granted; and 

(b) A remittance of the estimated tax is made when due. 

3. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the United 

States mail properly addressed to the department. 

1991 

1991 Statutes of

Nevada 37, S.B. 112 Ch 19 

Sec. 21. NRS 365.170 is hereby amended to read as follows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 
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 within or before the period for which the extension 

may be granted; and 

(b) A remittance oftbe estimated tax is made when due. 

3. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the United 

States 

mail properly addressed to the department. 

1991 Statutes ofNeva

da 1899, S.B.441 Ch 576 

Sec. 2. NRS 365.170 is hereby amended to read as follows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) 

Render to the department a statement of all motor vehicle fuel 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, 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 under 

NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax on: 

(I) A II fuel for jet or turbine-powered aircraft in the amount of J cent per gallon, plus any amount imposed 

by the county in which the fuel is sold, distributed or used pursuant to section 19 oflthis act: I chapter /9, 

Statutes of 

Nemda 1991; and 

(2) All other motor vehicle fuel in the amount of 112.651 15.15 cents per gallon, 

so sold, distributed or used, in the manner and within the time prescribed 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 within or before the period for which the extension 

may be granted; and 

(b) A remittance of the estimated tax is made when due. 

3. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the United States 

mail properly addressed to the department. 

1991 Statutes of

Nevada 1900, S.B. 441. 

Ch 576 

Sec. 3. NRS 365.170 is hereby amended to read as follows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) Render to the department a statement of all motor vehicle fuel 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, 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 under 

NRS 365.020, during the preceding calendar month; and 

(b) 

Pay an excise tax on: 
(b) A remittance of the estimated tax is made when due. 

3. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the United 

States 

mail properly addressed to the department. 

1995 

1995 Statutes of Nevada 1065. S.B. 483 

Ch 429 

Sec. 26. NRS 365.170 is hereby amended to read as follows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) Render to the department a statement of all motor vehicle fuel and fu el for jet or turbine-powered aircraft 

sold, distributed or used by him in the State of Nevada, as well as all such fue l 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 under 

NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax on: 

(1) All fuel for jet or turbine-powered aircraft in the amount of 1 cent 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 other motor vehicle fuel in the amount of 17.65 cents per gallon, so sold, distributed or used, in the 

manner and within the time prescribed in this chapter. 

2. A 

dealer shall iloltf tlte amount of all taxe.s collected pursuant to this chapter iu a separate account in 

trust for the state. 

3. The department for good cause may extend for not Ita exeeeiJ) 

more than 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 

within or before the period for 

which the extension 

may be granted; and 

(b) A remittance of the estimated tax is made when due. 

~ 4. Any report, return, remittance to cover a payment or claim for credit 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 timely deposited in the 

United 

States mail properly addressed to the department. 

1995 Statutes ofNevada 1794. S.B. 324 Ch 533 

Section 1. NRS 365.170 is hereby amended to read as follows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) Render to the department a statement of all motor vehicle fuel 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, 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 under 

NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax on: 

(I) All fuel for jet or turbine-powered aircraft in the amount of I cent per gallon, plus any amount imposed 

by the county in which the fue l is sold, distributed or used pursuant to NRS 365.203; faMt 

(2) Al·iationfuel in the amount of 10.5 cents 

per gallon: anti 

(3) All other motor vehicle fuel in the amount of 17.65 cents per gallon, so sold, distributed or used, in the 

manner and 

within the time prescribed in this chapter. 
States mail properly addressed to the department. 

1995 Statutes ofNevada 1797. S.B. 324 Ch 533 

Sec. 8. Section 26 of Senate Bill No. 483 of this session is hereby amended to read as follows: 

1997 

Sec. 26. NRS 365.170 is hereby amended to read as fo llows: 

365.170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) 

Render to the department a statement of all motor vehicle fuel and fu el for jet or turbine-powered aircraft sold, distributed or used by him in the State of Nevada, 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 under NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax on: 

( 1) All fuel for j et or turbine-powered aircraft in the amount of I cent per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203; 

(2) A vi at ion fuel in the amount of I 0.5 cents per gallon; and 

(3) A II other motor vehicle fuel in the amount of 17.65 cents per gallon, 

so sold, distributed or used, in the manner and within the time prescribed in this chapter. 

2. A dealer shall !told the amount of all taxes collected pursuant to this chapter in a separate 

accmwt in trust for the state. 

3. The department for good cause may extend for not more than 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 within or before the period for which the 

extension may be granted; and 

(b) A remittance of the estimated tax is made when due. 

- -+135-;.t-J 4. Any report, return, remittance to cover a payment or claim for credit 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 

1997 Statutes ofNevada 353. S.B. 223 Ch 155 

Section l. NRS 365.170 is hereby amended to read as follows: 

365. 170 I. Every dealer shall, not later than the 25th day of each calendar month: 

(a) Render to the department a statement of all motor vehicle fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by him in the State ofNevada, 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 

Junderl pursuant to NRS 365.020, during the preceding calendar month; and 

(b) Pay an excise tax on: 

(I) All fue l for j et or turbine-powered aircraft in the amount of I cent per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203; 

(2) Aviation fuel in the amount oft ! 0.51 2 cents per gallon I :I , plus any amount imposed by the county in 

u·hich the fuel is sold. distribwed or used pursuant to .VRS 365.203: and 

(3) All other motor vehicle fuel in the amount of 17.65 cents per gallon, 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 pursuant to this chapter in a separate account in trust for the state. 
States mail properly addressed to the department. 

1999 

1999 Stat

utes of Nevada I 008, 

A.B. 584 Ch 224 

Sec. 71. NRS 365.170 is hereby amended to read as follows: 

365.170 1. 

Except as otherwise pro1'ilfetl in section 65 of this act, e1•ery dealer shall, not later than the P-*hf last 

day of each calendar 

month: 

(a) Render to the department a statement of aJI fRlater vehielel a1•iation fuel and fuel for jet or turbine-powered 

aircraft sold, distributed or used by him in Jilie ~tate ef':e\aEia.J this state, 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, during the preceding calendar month; and 

(b) Pay an excise tax on: 

(1) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any amount imposed by 

the county in which the fuel is sold, distributed or 

used pursuant to NRS 365.203; tmtl 

(2) Aviation fuel in the amount of 2 cents per gallon, plus any amount imposed by the county in which the fuel 

is sold, distributed or used pursuant to NRS 365.203 , f;-at-ld 

(3) All ed1er motor., elliele fuel iR the amewnl ef 17.65 eents per gallon,! 

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 pursuant to this chapter in a separate account 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) tin1e 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 aepartment.J 

2003 

2003 Statutes ofNevada 2905. S.B. 471 Ch 466 

Sec. 14. 

NRS 365.170 is hereby amended to read as follows: 

365.170 f+:t Except as otherwise provided in NRS 365.135, every dealer shall, not later than the last day of each calendar month: 

tfa1t 1. Render to the 

Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sol

d, distributed or used by 

him in this state, as well as all sucb 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, during the preceding calendar month; and ft&» 2. Pay an excise tax on: 

tf-1-» (a) All fuel for jet or turbine-powered aircraft in the amount of I cent 

per gallon, plus any amount 

imposed by the county in which the fuel is sol

d, distributed or used pursuant to NRS 365.203; and 
y 

y 

calendar month: 

(a) Render to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, 

distributed or used by him in this state, 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, during the preceding 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, plus any applicable 

amount imposed 

Jay the eeunt} iA ''hieh the fttel is bela, Eli~tributeel or usetij pursuant to NRS 365.203; and 

(2) Aviation fuel in the amount of2 cents per gallon, plus any applicable amount imposed Ill) 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 pursuant to tbis chapter in a separate account in trust for 

the State. 

2007 

2007 Statutes ofNevada 1572, S.B. AB 595 Ch 344 

Sec. 12. NRS 365.170 is hereby amended to read as fo llows: 

365.170 Except as otherwise provided in NRS 365.135, every dealer shall f;-flett : 

1. Not later than the last day of each calendar month t 1. ReAder) , submit to the 

Department a statement o f all aviation fue l and fuel for jet or turbine-powered aircraft 

sold, distributed or used by him in this State, 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, during the preceding calendar month; and 

2. tpeyf In accordance witlt tlte pro••isious of N

RS 365.330, pay an excise tax on: 

(a) All fuel for jet or turbine-powered aircraft in the amount of I cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and 

(b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203, 

._. so sold, 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 in >JRS 365. 135, evef} I Every dealer shall: 

1. Not later than the last day of each calendar month, submit to the 

Department 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 purchaser thereof upon which sale, 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 amount of 1 cent per gallon, plus any applicable amount 

imposed pursuant to NRS 365.203; and 

(b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 

365.203, 

0 so sold, distributed or used.