reglab/housing_qa huggingface dataset:
NV Rev Stat § 366.390 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.390 - Retention of percentage of tax for certain costs.

  1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel supplier to cover the supplier’s costs of collection of the tax and of compliance with this chapter, and the supplier’s handling losses occasioned by evaporation, spillage or other similar causes.  2. A special fuel supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 1 for any month for which a tax return is not filed when due or a payment is not made when due.  [Part 8:364:1953] — (NRS A 1957, 604; 1995, 2374; 1997, 3401; 1999, 1274; 2001, 86; 2003, 2917)
NV Rev Stat § 366.395 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.395 - Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent.

  1. Any special fuel user who fails to file a tax return or pay any excise tax by the date due shall pay, in addition to any tax that may be due, a delinquent filing fee of $50 or a penalty of 10 percent of the amount of tax owed, whichever is greater, plus interest on the amount of any tax that may be due at a rate established by the Department in accordance with the provisions of a cooperative agreement entered into pursuant to NRS 366.175, from the date the tax was due until the date of payment.  2. A tax return, statement or payment is considered delinquent if it is not received by the Department on or before the date the tax return, statement or payment is due, as prescribed by the provisions of this chapter.  3. A tax return, statement or payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any country upon an envelope containing the tax return, statement or payment.  [9:364:1953] — (NRS A 1969, 580; 1971, 88; 1973, 702; 1987, 492, 611; 1989, 1418; 1995, 2374; 1997, 3401; 1999, 1020; 2007, 1584; 2013, 2567; 2019, 1575)
NV Rev Stat § 366.540 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.540 - Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.

  1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers, special fuel users and special fuel manufacturers. A special fuel supplier or special fuel dealer shall pay to the Department the excise tax he or she collects from purchasers of special fuel with the return filed pursuant to NRS 366.383 or 366.386, respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in this chapter by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this State exceeds the number of gallons of special fuel purchases by the special fuel user. The tax paid by a special fuel manufacturer must be computed by multiplying the tax rate per gallon provided in this chapter by the number of gallons of special fuel that the special fuel manufacturer places into or sells for placement into the supply tank of a motor vehicle in this State.  2. If the Department determines that a special fuel supplier or special fuel dealer, or any unlicensed person who collects an excise tax, has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the special fuel supplier, special fuel dealer or unlicensed person to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The special fuel supplier, special fuel dealer or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.  3. A retailer who receives or sells special fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the special fuel had not been paid.  [Part 3:364:1953; A 1955, 425] — (NRS A 1969, 580; 1983, 1628; 1987, 492; 1995, 2376; 1997, 3403; 1999, 1020; 2003, 2917; 2007, 1584; 2009, 2639)
NV Rev Stat § 366.545 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.545 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.

  1. The operator of a motor vehicle which comes within the provisions of this chapter is presumed to be the owner of such vehicle.  2. The lessee and lessor of a motor vehicle which comes within the provisions of this chapter are jointly and severally liable for any taxes, penalties or interest payable to the Department.  (Added to NRS by 1969, 577)
NV Rev Stat § 366.551 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.551 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.

  1. A responsible person who willfully fails to collect or pay to the Department the tax imposed by this chapter or who willfully attempts to evade the payment of the tax is jointly and severally liable with the special fuel dealer or special fuel supplier for the tax owed, plus interest and all applicable penalties. The responsible person shall pay the tax upon notice from the Department that it is due.  2. As used in this section, "responsible person" includes:  (a) An officer or employee of a corporation; and  (b) A member or employee of a partnership or limited-liability company,  whose job or duty it is to collect, account for or pay to the Department the tax imposed by this chapter.  (Added to NRS by 2007, 1578)
NV Rev Stat § 366.650 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.650 - Requirements for refund or credit; examination of records of claimant.

  1. If illegally or through error the Department collects or receives any excise tax, penalty or interest imposed pursuant to this chapter, the excise tax, penalty or interest must be refunded to the person who paid the tax, penalty or interest. A written application for a refund, including, without limitation, a request for a refund that is submitted on an amended tax return, stating the specific grounds therefor, must be made within 12 months after the date of payment, whether or not the excise tax, penalty or interest was paid voluntarily or under protest.  2. Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time limit.  3. Any amount determined to be refundable by the Department must be refunded or credited to any amounts then due from the special fuel supplier or special fuel dealer.  4. All amounts refunded pursuant to the provisions of this chapter must be paid from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.  5. A licensed special fuel user operating interstate or off road, or both, who can prove to the satisfaction of the Department that his or her special fuel purchases in Nevada exceed his or her use of the special fuel over the highways of this State for a certain quarter must apply credit to any excise taxes, penalties or interest required by this chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371, 482 or 706 of NRS and any balance may be refunded or credited to succeeding reports.  6. A person who wishes to apply for a refund of the tax on special fuel paid by the person pursuant to subsection 5 of NRS 366.207 must:  (a) Submit an application for the refund on a form prescribed by the Department; and  (b) Establish to the satisfaction of the Department that within a period of 6 months the person purchased not less than 200 gallons of special fuel in this State which was used for a purpose that is exempt from the tax on special fuel pursuant to NRS 366.200.  The Department shall refund to an applicant who complies with the provisions of this subsection a refund in an amount equal to the tax paid by the applicant less the percentage allowed the special fuel supplier pursuant to NRS 366.390.  7. To establish the validity of any claim for a refund, the Department may, upon demand, examine the books and records of the claimant. The failure of the claimant to accede to such a demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.  8. No refund of special fuel taxes may be made for off-highway use of special fuel consumed in watercraft in this State for recreational purposes.  [20:364:1953] — (NRS A 1957, 607; 1969, 581; 1971, 88; 1973, 704; 1983, 474; 1987, 492, 968; 1995, 2377; 1997, 3404; 1999, 155; 2003, 2918; 2007, 1585)
NV Rev Stat § 366.655 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.655 - Requirements for refund to bona fide farmer or rancher.

  1. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases of special fuel, without the necessity of maintaining records of use.  2. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.  3. The provisions of this section do not exempt any person from any requirement to maintain records of use otherwise applicable to bulk purchases pursuant to any other state or federal law.  4. The Department may adopt such regulations as it determines necessary to carry out the purposes of this section, including, without limitation, any regulations relating to the determination of the amount of the refund available to a person who claims a refund pursuant to this section and who files a request for reimbursement pursuant to NRS 373.083.  5. For the purposes of this section, "bulk purchases" means purchases of more than 50 gallons of special fuel which are not placed directly into the tanks of motor vehicles.  (Added to NRS by 2015, 1115)
NV Rev Stat § 366.660 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.660 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.

  1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.  2. After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.  [Part 21:364:1953] — (NRS A 1957, 608; 1969, 334; 1995, 2378; 1997, 3405)
NV Rev Stat § 366.670 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.670 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

  1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90 days after payment under protest has been made. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayments.  2. No grounds of illegality shall be considered by the court other than those set forth in the protest filed at the time of such payment.  [Part 21:364:1953]
NV Rev Stat § 366.680 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.680 - Judgment for plaintiff: Disposition of amount; interest.

  1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise tax or other amount due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.  2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount found to have been collected illegally from the date of payment of such amount to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.  [Part 21:364:1953] — (NRS A 1957, 608)
NV Rev Stat § 366.685 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.685 - Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.

  1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer and retailer, and every other person transporting or storing special fuel in this State shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.  2. The records, receipts, invoices and other pertinent papers described in subsection 1 must be preserved for 4 years after the date on which the record, receipt, invoice or other pertinent paper was created or generated.  3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.  4. In addition to any other penalty that may be imposed, any violation of the provisions of this section constitutes grounds for the Department to deny any future application for a license pursuant to this chapter that is submitted by a person who is determined to be responsible for the violation.  [22:364:1953] — (NRS A 1957, 601; 1969, 577; 1977, 378; 1987, 965; 1995, 2371; 1997, 3396; 2003, 2912; 2005, 1152; 2007, 1579; 2009, 2640) — (Substituted in revision for NRS 366.140)
NV Rev Stat § 366.688 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.688 - Records of retailers: Maintenance, contents and inspection.

  1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of special fuel received, the price thereof and the name of the person who supplied the special fuel, together with delivery tickets, invoices and such other records as the Department may require.  2. Such records are subject to inspection by the Department or its authorized agents at all times during business hours.  (Added to NRS by 2007, 1578)
NV Rev Stat § 366.692 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.692 - Records of shipments: Preparation, contents and use.

  1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the:  (a) Place where the special fuel was purchased;  (b) Place to which the purchaser declares the special fuel will be transported;  (c) Number of gallons of special fuel transported;  (d) Color and concentration of the dye added to the special fuel, if any; and  (e) Name and address of the purchaser of the special fuel.  2. Each person who transports special fuel in this State shall:  (a) Keep the record of shipment required by subsection 1 in the vehicle in which the special fuel is transported until the special fuel is delivered to the purchaser; and  (b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.  (Added to NRS by 1995, 2369; A 2009, 2640) — (Substituted in revision for NRS 366.690)
NV Rev Stat § 366.695 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.695 - Monthly reports of deliveries by special fuel transporters.

  1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this State, or solely within this State, shall report all of those deliveries to the Department.  2. A report must be made for each calendar month and must be filed not later than the last day of each month for the deliveries made during the preceding month. The report must show:  (a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made;  (b) The date of each delivery;  (c) The number of gallons of special fuel delivered for each delivery; and  (d) Such other information as the Department may require.  (Added to NRS by 1995, 2370; A 2003, 2918; 2007, 1585)
NV Rev Stat § 366.697 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.697 - Monthly reports by special fuel manufacturers.

Each special fuel manufacturer shall, not later than the last day of each month, submit to the Department a written report which sets forth:  1. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded in this State;  2. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded for personal use in this State;  3. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or delivered in this State;  4. The name and mailing address of each person to whom the special fuel manufacturer sold or delivered special fuel containing biodiesel or biodiesel blend in this State; and  5. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or distributed to each person described in subsection 4.  (Added to NRS by 2009, 2632)
NV Rev Stat § 366.700 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.700 - Deposit in Motor Vehicle Fund; limitation on use.

All money received by the Department pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund. An amount equal to that part of the tax collected pursuant to NRS 366.190 which represents 5 cents of the tax per gallon, minus the portion of that amount used to administer the Department of Motor Vehicles, must be used exclusively for the construction and maintenance of public highways, and may not be used to purchase equipment related thereto.  [Part 29:364:1953] — (NRS A 1975, 213; 1991, 1903; 2001, 2601)
NV Rev Stat § 366.710 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.710 - False or fraudulent reports: Penalty.

Any person required to make, render, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made shall be guilty of a gross misdemeanor.  [Part 28:364:1953] — (NRS A 1967, 562)
NV Rev Stat § 366.715 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.715 - Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.

  1. The Department may seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of a special fuel dealer or special fuel supplier, if the retailer, special fuel dealer or special fuel supplier:  (a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter;  (b) Operates without the license required by the provisions of this chapter; or  (c) Operates without the bond or cash deposit required by the provisions of this chapter.  2. A special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of the rack of a special fuel dealer or special fuel supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.  3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, special fuel dealer or special fuel supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.  (Added to NRS by 1989, 1417; A 1995, 2378; 1997, 3405; 2007, 1586)
NV Rev Stat § 366.717 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.717 - Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.

A special fuel exporter shall not sell or distribute special fuel in this State. A special fuel exporter who violates the provisions of this section:  1. Is guilty of a misdemeanor; and  2. Shall, within the period prescribed in NRS 366.370, pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold or distributed in this State.  (Added to NRS by 1995, 2370)
NV Rev Stat § 366.720 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.720 - Unlawful acts; penalty.

  1. Any person who:  (a) Fails or refuses to pay the tax imposed by this chapter;  (b) Engages in business in this State as a special fuel manufacturer, special fuel user, special fuel exporter, special fuel dealer or special fuel supplier, or acts in this State as a special fuel transporter, without being the holder of a license to engage in that business or to act in that capacity;  (c) Fails to make any of the reports required by this chapter;  (d) Makes any false statement in any application, report or statement required by this chapter;  (e) Refuses to permit the Department or any authorized agent to examine records as provided by this chapter;  (f) Fails to keep proper records of quantities of special fuel received, produced, refined, manufactured, compounded, used or delivered in this State as required by this chapter;  (g) Makes any false statement in connection with an application for the refund of any money or taxes provided in this chapter;  (h) Violates the provisions of NRS 366.265;  (i) Fails or refuses to stop his or her motor vehicle for an inspection to determine if all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid; or  (j) Refuses to allow the Department or an authorized agent to inspect a motor vehicle to determine whether all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid,  is guilty of a misdemeanor.  2. Each day or part thereof during which any person engages in business as a special fuel manufacturer, special fuel dealer, special fuel supplier or special fuel exporter or acts as a special fuel transporter without being the holder of a license authorizing him or her to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.  [Part 28:364:1953] — (NRS A 1957, 608; 1995, 2378; 1997, 3406; 1999, 1275; 2003, 2919; 2007, 1586; 2009, 2640)