reglab/housing_qa huggingface dataset:
NV Rev Stat § 366.070 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.070 - "Special fuel supplier" defined.

  1. "Special fuel supplier" means a person who:  (a) Imports or acquires immediately upon importation into this State special 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;  (b) Exports special fuel to a location outside of this State;  (c) Produces, manufactures or refines special fuel in this State; or  (d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.  2. The term does not include a special fuel manufacturer.  [Part 2:364:1953] — (NRS A 1995, 2370; 2009, 2633; 2019, 1572)
NV Rev Stat § 366.075 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.075 - Special fuel transporter" defined.

Special fuel transporter means a person, except a special fuel supplier or special fuel exporter licensed pursuant to this chapter, who transports special fuel in interstate commerce by pipeline, rail or truck to or from any point within this State, or solely within this State.  (Added to NRS by 2003, 2911; A 2007, 1579)
NV Rev Stat § 366.080 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.080 - "Special fuel user" defined.

Special fuel user means any person who consumes in this State special fuel for the propulsion of motor vehicles owned or controlled by that person upon the highways of this State, including highways under construction or reconstruction.  [Part 2:364:1953] — (NRS A 1959, 863; 1969, 577; 1971, 635)
NV Rev Stat § 366.085 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.085 - "Special mobile equipment" defined.

  1. "Special mobile equipment" means every motor vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a highway. The term includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery, such as asphalt graders, bituminous mixers, bucket loaders, tractors other than truck tractors; leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and earth-moving equipment.  2. "Special mobile equipment" does not include house trailers, dump trucks, truck-mounted transit mixers, concrete pumpers, cranes or drill rigs with highway-rated tires or other vehicles designed for the transportation of persons or property to which machinery has been attached.  3. The Director of the Department may make the final determination as to whether a vehicle not specifically enumerated in subsection 1 or 2 falls within this definition.  (Added to NRS by 1977, 377; A 2007, 230)
NV Rev Stat § 366.089 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.089 - "Storage tank" defined.

Storage tank means any container designed to transport or store fuel, including, without limitation, a fuel tank on a motor vehicle that is used to supply fuel for the propulsion of the motor vehicle.  (Added to NRS by 1999, 1272)
NV Rev Stat § 366.095 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.095 - "Terminal" defined.

Terminal means a facility for the storage of special fuel which is supplied by a motor vehicle, pipeline or vessel and from which special fuel is removed for distribution at a rack.  (Added to NRS by 1995, 2367)
NV Rev Stat § 366.100 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.100 - "Use" defined.

Use means the consumption by a special fuel user of special fuels in propulsion of a motor vehicle on the highways of this State.  [Part 2:364:1953] — (NRS A 1995, 2371)
NV Rev Stat § 366.110 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.110 - General powers and duties of Department.

The Department:  1. Shall enforce the provisions of this chapter.  2. May adopt and enforce regulations relating to the administration and enforcement of this chapter.  3. Shall, by regulation, define "incidentally operated or moved upon a highway" for the purpose of NRS 366.085.  4. May determine whether any particular vehicle not specified in NRS 366.085 is special mobile equipment.  [Part 24:364:1953] — (NRS A 1957, 600; 1977, 378; 1999, 124; 2001, 853, 2600; 2003, 16)
NV Rev Stat § 366.120 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.120 - Employment of accountants, auditors and other assistants.

The Department may employ such accountants, auditors, investigators, assistants and clerks as it may deem necessary for the efficient administration of this chapter.  [Part 24:364:1953] — (NRS A 1957, 600; 1969, 577, 1086; 1985, 416)
NV Rev Stat § 366.130 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.130 - Money for administration of chapter; payment of administrative costs.

  1. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the State Highway Fund, upon presentation of budgets in the manner required by law.  2. All costs of administration of this chapter shall be paid from the legislative appropriation made 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.  [Part 24:364:1953] + [Part 29:364:1953] — (NRS A 1957, 600)
NV Rev Stat § 366.150 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.150 - Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.

  1. The Department or its authorized agents may:  (a) Examine the books, papers, records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer or any other person transporting or storing special fuel;  (b) Investigate the character of the disposition which any person makes of special fuel; and  (c) Stop and inspect a motor vehicle that is using or transporting special fuel,  to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.  2. The fact that the books, papers, records and equipment described in paragraph (a) of subsection 1 are not maintained in this State at the time of demand does not cause the Department to lose any right of examination pursuant to this chapter at the time and place those books, papers, records and equipment become available.  3. If a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer wishes to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he or she must pay a fee for the examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining those books and records, plus the actual expenses of the examiner during the time that the examiner is absent from this State for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing those books and records. Not more than two such examinations may be charged against any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer in any year.  4. Any money received must be deposited by the Department to the credit of the fund or operating account from which the expenditures for the examination were paid.  5. Upon the demand of the Department, each special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer shall furnish a statement showing the contents of the records to such extent and in such detail and form as the Department may require.  [23:364:1953] — (NRS A 1957, 601; 1995, 2371; 1997, 3397; 1999, 1273; 2003, 2912; 2009, 2633)
NV Rev Stat § 366.160 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.160 - Public and confidential records.

  1. All records of mileage operated, origin and destination points within this State, equipment operated in this State, gallons or cubic feet consumed and tax paid must at all reasonable times be open to the public.  2. All supporting schedules, invoices and other pertinent papers relative to the business affairs and operations of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, and any information obtained by an investigation of the records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by NRS 239.0115 or by any other law.  [25:364:1953] — (NRS A 1987, 1388; 1995, 2372; 1997, 3397; 2003, 2913; 2007, 2092; 2009, 2634)
NV Rev Stat § 366.170 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.170 - Exchange of information with other states.

The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign country, forward to those officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user, if such other state, district, territory or possession furnishes similar information to this State.  [26:364:1953] — (NRS A 1957, 601; 1995, 2372; 1997, 3397; 2003, 2913)
NV Rev Stat § 366.175 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.175 - Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records.

  1. To the extent permitted by federal law, the Department may enter into a cooperative agreement with other states and countries for the exchange of information regarding, and the auditing of, persons who use special fuel in motor vehicles operated or intended to operate interstate. Any agreement, arrangement or declaration, or any amendment thereto, is not effective until reduced to writing and signed by the parties thereto or their authorized representatives.  2. An agreement may include, with respect to persons who use special fuel, provisions:  (a) For determining the domicile of those persons;  (b) Specifying the records which are required to be kept by those persons;  (c) Relating to audit procedures, the exchange of information and persons eligible for licensing;  (d) Defining various words and terms;  (e) Setting forth the procedure for collecting special fuel taxes owing to another jurisdiction and forwarding those taxes to that jurisdiction; and  (f) Designed to facilitate the administration of the agreement.  3. The Department may, pursuant to the terms of an agreement, forward to the designated representatives of another jurisdiction any information in its possession relating to the manufacture, transportation, shipment, sale or use of special fuel by any person, and the location within this State of any motor vehicles owned by a person who has been identified by another jurisdiction as a user of special fuel.  4. An agreement may provide that each jurisdiction shall audit the records of persons residing or doing business within that jurisdiction to determine if the special fuel taxes owing to each jurisdiction have been properly reported and paid, and requiring each jurisdiction to forward the findings of its audits to every other jurisdiction in which the person who is the subject of an audit has incurred tax liability as a result of his or her use of special fuel. The audit findings received from another jurisdiction may be used by the Department as the basis for an estimated assessment of tax due from a person pursuant to the provisions of NRS 360A.100.  5. Any agreement entered into pursuant to the provisions of this section does not preclude the Department from auditing the records of any person subject to the provisions of this chapter.  6. As used in this section, "agreement" means the International Fuel Tax Agreement.  (Added to NRS by 1989, 1416; A 1999, 1019; 2019, 1573)
NV Rev Stat § 366.180 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.180 - Unlawful disclosure of information; penalty.

  1. It shall be 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 of 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 provided by NRS 366.160 and 366.170.  2. Any violation of the provisions of this section shall be a gross misdemeanor.  [27:364:1953] — (NRS A 1957, 601; 1967, 562)
NV Rev Stat § 366.190 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.190 - Rate of tax.

  1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:  (a) Diesel;  (b) Biodiesel;  (c) Biodiesel blend;  (d) Biomass-based diesel;  (e) Biomass-based diesel blend; and  (f) Liquefied natural gas.  2. A tax is hereby imposed:  (a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;  (b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and  (c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.  [Part 3:364:1953; A 1955, 425] — (NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)
NV Rev Stat § 366.195 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.195 - Additional excise tax levied on special fuel if federal tax reduced or discontinued.

  1. In addition to any other tax provided for in this chapter, there must be levied an excise tax on special 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. § 4041 or any other tax collected by the Federal Government relating to special 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.  (Added to NRS by 1973, 585; A 1997, 2967)
NV Rev Stat § 366.197 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.197 - Factor for conversion of volumetric measurement.

For the purpose of taxing the sale or use of:  1. Compressed natural gas, 126.67 cubic feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1 gallon of special fuel.  2. Liquefied petroleum gas, 36.3 cubic feet or 4.2 pounds of liquefied petroleum gas shall be deemed to equal 1 gallon of special fuel.  3. Liquefied natural gas, 6.06 pounds of liquefied natural gas shall be deemed to equal 1 gallon of special fuel.  (Added to NRS by 1987, 1387; A 2013, 1608; 2015, 450)
NV Rev Stat § 366.199 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.199 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.

  1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store special fuel in this State to which dye has not been added pursuant to NRS 366.203 or for which the tax imposed pursuant to NRS 366.190 has not been paid.  2. A special fuel supplier or special fuel dealer may import or store special fuel which has not been dyed and for which the tax imposed pursuant to NRS 366.190 has not been paid.  (Added to NRS by 1995, 2367; A 1997, 3397)
NV Rev Stat § 366.200 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.200 - Exempt sales and uses.

  1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190. The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the Department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada.  2. Sales made to the United States Government or any instrumentality thereof are exempt from the tax imposed by this chapter.  3. Sales made to any state, county, municipality, district or other political subdivision thereof are exempt from the tax imposed by this chapter.  4. Sales made to any person to be used to propel a motor vehicle which is dedicated for exclusive use as part of a system which:  (a) Operates motor vehicles for public transportation in an urban area;  (b) Transports persons who pay the established fare; and  (c) Uses public money to operate the system or acquire new equipment,  are exempt from the tax imposed by this chapter.  5. Sales made to any person for use in operating special mobile equipment are exempt from the tax imposed by this chapter.  [Part 3:364:1953; A 1955, 425] — (NRS A 1957, 602; 1971, 87; 1983, 1944; 1995, 2411; 2001, 853)
NV Rev Stat § 366.203 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.203 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.

  1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.  2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this State a motor vehicle which contains dyed special fuel in the fuel tank of that vehicle. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.  3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200, is exempt from the tax imposed by this chapter may operate or maintain a motor vehicle on a highway in this State which contains dyed special fuel in the fuel tank of that motor vehicle.  4. A person may operate or maintain on a highway in this State any special mobile equipment that is incidentally operated or moved upon a highway or an implement of husbandry which contains dyed special fuel in the fuel tank of the special mobile equipment or implement of husbandry. As used in this subsection:  (a) "Highway" does not include a controlled-access highway as defined in NRS 484A.060.  (b) "Implement of husbandry" has the meaning ascribed to it in NRS 484D.020.  5. There is a rebuttable presumption that all special fuel which is not dyed special fuel and which is sold or distributed in this State is for the purpose of propelling a motor vehicle.  6. The Department shall, by regulation, define "incidentally operated or moved upon a highway" for purposes of this section.  (Added to NRS by 1995, 2367; A 1997, 2831, 3398; 1999, 679; 2001, 854; 2003, 514, 2913; 2005, 1152; 2007, 2518; 2015, 1116)
NV Rev Stat § 366.206 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.206 - Special fuel dealer not to collect tax on certain exempt sales.

A special fuel dealer shall not collect the tax on special fuel from a purchaser who is exempt from the tax on special fuel pursuant to NRS 366.200.  (Added to NRS by 1997, 3395)
NV Rev Stat § 366.207 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.207 - Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.

  1. Except as otherwise provided in subsection 2, each special fuel supplier who sells or distributes special fuel to which dye has not been added shall, at the time the special fuel is purchased, collect the tax imposed pursuant to NRS 366.190.  2. A special fuel supplier shall not collect the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel is:  (a) A special fuel supplier;  (b) A special fuel exporter; or  (c) A special fuel dealer.  3. A special fuel supplier or special fuel exporter shall not purchase special fuel on which the tax imposed pursuant to NRS 366.190 has been paid, except that a newly licensed special fuel supplier or special fuel exporter may purchase such fuel during its first month of operation.  4. A special fuel supplier who sells special fuel to any other special fuel supplier, special fuel dealer or special fuel exporter shall keep such records of the transaction as the Department may require. The Department shall adopt regulations setting forth:  (a) The records which must be kept by the special fuel supplier pursuant to this subsection; and  (b) The period for which those records must be kept by the special fuel supplier.  5. If, within a period of 6 months, a person purchases 200 gallons or more of special fuel in this State which is used for a purpose that is exempt from the payment of the tax on special fuel pursuant to NRS 366.200, that person may apply to the Department for a refund in the manner prescribed in subsection 6 of NRS 366.650.  6. Any person who resells, for a taxable purpose, special fuel that was exempt from the tax imposed by this chapter and to which dye has not been added shall collect the tax and remit it to the Department.  (Added to NRS by 1995, 2367; A 1997, 3398; 1999, 1273; 2007, 1579)
NV Rev Stat § 366.210 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.210 - Tax in lieu of tax imposed by chapter 365 of NRS.

The tax imposed by this chapter shall be in lieu of the tax imposed by chapter 365 of NRS in connection with special fuel as defined in NRS 366.060.  [30:364:1953] — (NRS A 1969, 578)