reglab/housing_qa huggingface dataset:
NV Rev Stat § 365.020 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.020 - "Dealer" defined.

  1. "Dealer" means every person who:  (a) Refines, manufactures, compounds or otherwise produces aviation fuel or fuel for jet or turbine-powered aircraft and sells or distributes the same in this State.  (b) Imports aviation fuel or fuel for jet or turbine-powered aircraft into this State and sells or distributes it therein, whether in the original package or container in which it is imported or otherwise, or who uses the aviation fuel or fuel for jet or turbine-powered aircraft in this State after having imported the fuel.  (c) Having acquired aviation fuel or fuel for jet or turbine-powered aircraft in this State in the original package or container, distributes or sells it in the original package or container or otherwise, or in any manner uses the fuel.  (d) Otherwise acquires in this State for sale, use or distribution in this State aviation fuel or fuel for jet or turbine-powered aircraft with respect to which there has been no prior taxable sale, use or distribution.  2. "Dealer" does not include any person who imports into this State aviation fuel, fuel for jet or turbine-powered aircraft in quantities of 500 gallons or less purchased from another dealer who is licensed under this chapter and who assumes liability for the collection and remittance of the applicable excise tax to this State.  [Part 1:74:1935; A 1955, 170] — (NRS A 1983, 1015; 1989, 1526; 1999, 1007)
NV Rev Stat § 365.026 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.026 - "Department" defined.

 "Department" means the Department of Motor Vehicles.  (Added to NRS by 1999, 1003; A 2001, 2641)
NV Rev Stat § 365.028 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.028 - "Ethanol" defined.

Ethanol means denatured ethyl alcohol produced for use as a fuel.  (Added to NRS by 2009, 2630)
NV Rev Stat § 365.031 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.031 - "Exporter" defined.

 "Exporter" means a person, other than a supplier, who receives motor vehicle fuel, other than aviation fuel, in this State and sells or distributes that fuel outside this State.  (Added to NRS by 1999, 1003)
NV Rev Stat § 365.035 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.035 - "Fuel for jet or turbine-powered aircraft" defined.

Fuel for jet or turbine-powered aircraft means any inflammable liquid other than aviation fuel used for the propulsion of aircraft having jet or turbine type engines.  (Added to NRS by 1983, 1015)
NV Rev Stat § 365.038 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.038 - Governmental entity" defined.

Governmental entity includes, without limitation, an airport authority created by special legislative act.  (Added to NRS by 2003, 3203)
NV Rev Stat § 365.040 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.040 - "Highway" defined.

Highway means every way or place of whatever nature open to the use of the public for purposes of surface traffic, including highways under construction.  [Part 1:74:1935; A 1955, 170]
NV Rev Stat § 365.045 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.045 - "Methanol" defined.

Methanol means anhydrous methyl alcohol produced for use as a fuel.  (Added to NRS by 2009, 2630)
NV Rev Stat § 365.050 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.050 - "Motor vehicle" defined.

Motor vehicle means and includes every self-propelled motor vehicle, including tractors, operated on a surface highway.  [Part 1:74:1935; A 1955, 170]
NV Rev Stat § 365.060 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.060 - "Motor vehicle fuel" defined.

Motor vehicle fuel means gasoline, natural gasoline, casing-head gasoline, methanol, ethanol or any other inflammable or combustible liquid, regardless of the name by which the liquid is known or sold, the chief use of which in this State is for the propulsion of motor vehicles, motorboats or aircraft other than jet or turbine-powered aircraft. The term does not include kerosene, gas oil, fuel oil, fuel for jet or turbine-powered aircraft, diesel fuel, biodiesel, biodiesel blend, liquefied petroleum gas and an emulsion of water-phased hydrocarbon fuel, as that term is defined in NRS 366.026.  [Part 1:74:1935; A 1955, 170] — (NRS A 1963, 209; 1983, 1016; 1997, 1310; 2009, 2631)
NV Rev Stat § 365.070 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.070 - "Person" defined.

Person includes a municipal corporation, quasi-municipal corporation, political subdivision and governmental agency.  [Part 1:74:1935; A 1955, 170] — (NRS A 1965, 1170; 1985, 515)
NV Rev Stat § 365.076 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.076 - "Rack" defined.

Rack means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering motor vehicle fuel from a refinery or terminal into a motor vehicle, rail car or vessel.  (Added to NRS by 1999, 1003)
NV Rev Stat § 365.080 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.080 - "Retailer" defined.

Retailer means:  1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or  2. Any person in the business of handling motor vehicle fuel, other than aviation fuel, who delivers or authorizes the delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is not owned or controlled by that person.  [Part 1:74:1935; A 1955, 170] — (NRS A 1983, 1016; 1999, 1007)
NV Rev Stat § 365.084 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.084 - "Supplier" defined.

Supplier means a person who:  1. Imports or acquires immediately upon importation into this State motor vehicle fuel, except aviation fuel, from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;  2. Otherwise acquires for distribution in this State motor vehicle fuel, except aviation fuel, with respect to which there has been no previous taxable sale or use;   3. Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this State; or  4. Exports motor vehicle fuel, except aviation fuel, to a location outside of this State.  (Added to NRS by 1999, 1003; A 2019, 1571)
NV Rev Stat § 365.088 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.088 - "Terminal" defined.

Terminal means a facility for the storage of motor vehicle fuel which is supplied by a motor vehicle, pipeline or vessel and from which motor vehicle fuel is removed for distribution at a rack.  (Added to NRS by 1999, 1003)
NV Rev Stat § 365.092 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.092 - Transporter" defined.

Transporter means a person, except a supplier or an exporter licensed pursuant to this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft by pipeline, rail or truck in interstate commerce to or from any point within this State, or solely within this State.  (Added to NRS by 2003, 2904; A 2007, 1571)
NV Rev Stat § 365.095 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.095 - Fuel deemed distributed.

All motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of so as to terminate the ownership and possession thereof by the dealer or any other person who imports such fuel owned by him or her shall be deemed to be distributed under this chapter.  [Part 1:74:1935; A 1955, 170] — (NRS A 1983, 1016)
NV Rev Stat § 365.100 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.100 - Administration and enforcement by Department.

Except as otherwise provided, the Department is charged with the administration and enforcement of this chapter.  [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1690)
NV Rev Stat § 365.110 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.110 - Rules and regulations of Department.

The Department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making the administration of this chapter effective.  [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1690)
NV Rev Stat § 365.115 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.115 - Standards for determining whether alcohol is used as fuel or liquor.

The requirements of this State for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as a liquor are the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of the Treasury.  (Added to NRS by 1981, 116)
NV Rev Stat § 365.120 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.120 - Appointment of assistants or agents.

The Department may appoint auditors, accountants, inspectors, clerks and such other assistants or agents as it may deem necessary to enforce its powers and perform its duties under this chapter.  [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1969, 256; 1975, 1690; 1985, 416)
NV Rev Stat § 365.130 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.130 - Examinations, audits and inquiries.

  1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers, exporters and transporters of petroleum products, and such other investigations as it deems necessary to carry out the provisions of this chapter.  2. If any investigation discloses that any report or any payment has been incorrect, the Department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.  [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1690; 1999, 1007; 2003, 2904)
NV Rev Stat § 365.138 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.138 - Confidentiality of certain records and information.

All supporting schedules, invoices and other pertinent papers relating to the business affairs and operations of any supplier, dealer, exporter or transporter, and any information obtained by an investigation of the records and equipment of any supplier, dealer, exporter or transporter, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by law.  (Added to NRS by 2007, 1570)
NV Rev Stat § 365.140 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.140 - Exchange of information with other states.

The Department may, upon a request from the officials to whom is entrusted the enforcement of the motor vehicle fuel tax laws of any other state, if the other state furnishes similar information to this State, forward any information which it may have in its possession relative to the manufacture, receipt, storage, delivery, sale, use, transportation, shipment or other disposition by any supplier, dealer, exporter, transporter or other person of motor vehicle fuel or fuel for jet or turbine-powered aircraft.  [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1691; 1983, 1016; 2007, 1571)
NV Rev Stat § 365.142 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.142 - Unlawful disclosure of information; penalty.

  1. It is unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known in any manner whatever the business affairs, operations or information obtained by an investigation or examination of the records of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any report, or to permit any report or copy thereof to be seen or examined by any person except as otherwise provided in NRS 365.138 and 365.140.  2. Any violation of the provisions of subsection 1 is a gross misdemeanor.  (Added to NRS by 2007, 1571)
NV Rev Stat § 365.150 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.150 - Money to augment administration of chapter.

Money to augment the administration of the provisions of this chapter must be provided by direct legislative appropriation to the Department from the State Highway Fund.  [Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 1953, 326; 1955, 170] + [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1969, 558; 1975, 1691; 1981, 257)
NV Rev Stat § 365.170 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.170 - Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.

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 the preceding calendar month; and  2. In accordance with the provisions of NRS 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,  so sold, distributed or used.  [Part 2:74:1935; A 1955, 170] — (NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572; 2011, 712)
NV Rev Stat § 365.175 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.175 - Rate of tax on certain motor vehicle fuel; duties of suppliers.

Every supplier shall:  1. Not later than the last day of each calendar month, submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by the supplier in this State during the preceding calendar month; and  2. In accordance with the provisions of NRS 365.330, pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon so sold, distributed or used.   (Added to NRS by 1999, 1004; A 2003, 2905; 2007, 1572; 2011, 712)
NV Rev Stat § 365.180 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.180 - Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department.

  1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 3.6 cents per gallon on all motor vehicle fuel, except aviation fuel.  2. This tax must be accounted for by each supplier and be collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.  [Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170] — (NRS A 1975, 1692; 1981, 1712, 1713; 1987, 1796; 1995, 1795; 1999, 1008)
NV Rev Stat § 365.185 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.185 - Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department.

  1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax on motor vehicle fuel.  2. This tax must be imposed and will increase if the tax collected by the Federal Government pursuant to the provisions of 26 U.S.C. § 4081 or any other tax collected by the Federal Government relating to motor vehicle fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced.  3. This tax must be accounted for by each supplier and collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.  (Added to NRS by 1973, 584; A 1975, 1692; 1997, 2965; 1999, 1009)
NV Rev Stat § 365.190 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.190 - Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.

  1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1.75 cents per gallon on all motor vehicle fuel, except aviation fuel.  2. The tax imposed pursuant to this section must be collected by the supplier in the manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide to the supplier a statement that sets forth the number of gallons of fuel that will be sold to retailers in each county in this State. The tax must be paid to the Department and delivered by the Department to the State Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department a copy of the statement provided to the supplier by the purchaser pursuant to this subsection.  [Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170] — (NRS A 1975, 1692; 1981, 1713; 1995, 1795; 1999, 1009; 2003, 945)
NV Rev Stat § 365.192 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.192 - Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.

  1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1 cent per gallon on motor vehicle fuel, except aviation fuel.  2. The tax imposed pursuant to this section must be collected by the supplier in the manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide to the supplier a statement that sets forth the number of gallons of fuel that will be sold to retailers in each county in this State. The tax must be paid to the Department and delivered by the Department to the State Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department a copy of the statement provided to the supplier by the purchaser pursuant to this subsection.  (Added to NRS by 1983, 1579; A 1985, 843; 1989, 1102; 1991, 1900; 1995, 1795; 1999, 1009)
NV Rev Stat § 365.200 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.200 - Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel.

  1. In addition to any other taxes provided for by this chapter, every person who uses any inflammable or combustible liquid or other material other than motor vehicle fuel to operate a motor vehicle on the highways of this State, except special fuel as defined in NRS 366.060, shall pay an excise tax as provided by NRS 365.175, 365.180 and 365.190 for each gallon thereof so used, and shall render monthly statements and make monthly payments at the times and in the manner prescribed for a supplier in this chapter.  2. Any owner or operator of a motor vehicle who imports motor vehicle fuel or other fuel or material, except special fuel as defined in NRS 366.060, into this State, from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons shall, upon demand of the Department or its authorized agent, pay to the Department on such excess motor vehicle fuel the excise tax required to be paid by a supplier.  3. Any person who resells any motor vehicle fuel exempt from taxation pursuant to NRS 365.220 to 365.260, inclusive, for use that is not exempt pursuant to those provisions shall collect the excise tax required to be paid on the motor vehicle fuel and remit it to the Department.  4. The provisions of this chapter do not require more than one payment of any excise tax upon or in respect to the same fuel.  [2.2:74:1935; added 1955, 170] — (NRS A 1965, 1171; 1975, 1692; 1999, 1010)
NV Rev Stat § 365.203 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.203 - Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel.

  1. 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,  sold, distributed or used at an airport which is owned or operated by the city in a county whose population is less than 100,000.  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,  sold, distributed or used in the county, except at an airport where a tax is imposed pursuant to subsection 1.  3. A tax imposed pursuant to this section must be imposed on all taxpayers at the same rate. The city or county shall not allow any discounts, exemptions or other variance of the rate of the tax for any taxpayer except for the State or a political subdivision of the State.  4. Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.  (Added to NRS by 1991, 36; A 1993, 1069, 2785, 2824; 1997, 354; 1999, 1668; 2003, 3203)