reglab/housing_qa huggingface dataset:
NV Rev Stat § 366.220 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.220 - Mandatory licensing requirements; application for license; regulations of Department.

  1. Except as otherwise provided in this chapter:  (a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, a person must apply to the Department, on forms to be prescribed by the Department, for a license authorizing the applicant to engage in business as a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel manufacturer or to operate as a special fuel user.  (b) It is unlawful for any person to be:  (1) A special fuel dealer without holding a license as a special fuel dealer pursuant to this chapter.  (2) A special fuel supplier without holding a license as a special fuel supplier pursuant to this chapter.  (3) A special fuel exporter without holding a license as a special fuel exporter pursuant to this chapter.  (4) A special fuel transporter without holding a license as a special fuel transporter pursuant to this chapter.  (5) A special fuel user without holding a license as a special fuel user pursuant to this chapter.  (6) A special fuel manufacturer without holding a license as a special fuel manufacturer pursuant to this chapter.  2. The Department may adopt regulations relating to the issuance of any license pursuant to this chapter and the collection of fees therefor.  [Part 5:364:1953] — (NRS A 1957, 602; 1969, 578; 1971, 636; 1973, 695; 1981, 1056; 1985, 2129; 1987, 489; 1995, 2372; 1997, 3398; 2003, 2914; 2005, 1153; 2007, 1580; 2009, 2634)
NV Rev Stat § 366.221 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.221 - Special fuel user: Exemptions from licensing.

  1. Except as otherwise provided in subsection 2, a special fuel user’s license is not required of the following classes of special fuel users:  (a) Operators of motor vehicles who make occasional trips into this State for service or repair.  (b) Operators of house coaches as defined in NRS 484B.027.  (c) Operators of motor vehicles having a declared gross weight of 26,000 pounds or less.  (d) Operators of unladen motor vehicles purchased in this State for the trip from the point of delivery to the state boundary.  (e) Operators of motor vehicles who make occasional trips into or across this State for nonprofit or eleemosynary purposes.  (f) Operators of motor vehicles which are operated exclusively within this State.  2. A person otherwise exempt pursuant to subsection 1 who does not purchase special fuel in this State in an amount commensurate with his or her consumption of special fuel in the propulsion of motor vehicles on the highways of this State shall secure a special fuel user’s license.  (Added to NRS by 1971, 635; A 1981, 1056; 1983, 1627; 1985, 1840, 2129; 1987, 490, 1865, 1866; 1989, 1417; 1999, 155; 2001, 59; 2009, 2635)
NV Rev Stat § 366.223 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.223 - Temporary permit for special fuel; regulations of Department.

  1. A special fuel user may, in lieu of causing a motor vehicle that has a declared gross weight in excess of 26,000 pounds to be licensed pursuant to the provisions of NRS 366.220, obtain a temporary permit for special fuel from a vendor authorized to issue permits pursuant to NRS 481.051 before entering the State. The fee for a temporary permit for special fuel is $30 and is not refundable.  2. Except as otherwise provided in subsection 3, a temporary permit for special fuel authorizes the operation of such a motor vehicle over the highways of this State from point of entry to point of exit for not more than 24 consecutive hours.  3. The Department may issue to the owner or operator of a common motor carrier of passengers a temporary permit for special fuel that authorizes the operation of the motor carrier for not more than 120 consecutive hours.  4. The Department may adopt regulations relating to the issuance of a temporary permit for special fuel pursuant to this section.  (Added to NRS by 1997, 3396; A 2009, 2635)
NV Rev Stat § 366.240 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.240 - Issuance or denial of license.

  1. Except as otherwise provided in subsection 2 and NRS 366.245, the Department shall:  (a) Upon receipt of the application and bond in proper form, issue to the applicant a special fuel supplier’s or special fuel dealer’s license.  (b) Upon receipt of the application in proper form, issue to the applicant a special fuel exporter’s, special fuel transporter’s, special fuel user’s or special fuel manufacturer’s license.  2. The Department may refuse to issue a license pursuant to this section to any person:  (a) Who formerly held a license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause;  (b) Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause;  (c) Who, if the person is a special fuel supplier or special fuel dealer, neglects or refuses to furnish a bond as required by this chapter;  (d) Who is in default in the payment of a tax on special fuel in this State, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country;  (e) Who has failed to comply with any provision of this chapter; or  (f) Upon other sufficient cause being shown.  [Part 5:364:1953] — (NRS A 1957, 602; 1969, 578; 1977, 378; 1983, 1627; 1987, 490; 1989, 29; 1995, 2372; 1997, 3399; 2003, 2914; 2009, 2637; 2019, 1573)
NV Rev Stat § 366.245 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.245 - Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations.

  1. Upon the request of a special fuel user or a service provider, the Department may enter into an agreement with the special fuel user or service provider which authorizes the special fuel user or service provider to license a special fuel user or renew a special fuel user’s license and issue the identifying device required by NRS 366.265, if applicable.  2. Before licensing a special fuel user, renewing a special fuel user’s license or issuing an identifying device pursuant to subsection 1:  (a) A special fuel user who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $25,000; and  (b) A service provider who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $50,000.  3. If a special fuel user or service provider provides a savings certificate, certificate of deposit or investment certificate pursuant to NRS 100.065 in lieu of the bond required pursuant to subsection 2, the certificate must state that the amount is not available for withdrawal except upon the approval of the Director of the Department.  4. If at any time a special fuel user or service provider is unable to account for an unissued license or an identifying device, the special fuel user or service provider must immediately pay to the Department an amount established by the Department.  5. The Department may cancel an agreement entered into pursuant to this section with any special fuel user or service provider for refusing or neglecting to comply with the provisions of this chapter.  6. The Director shall adopt such regulations as are necessary to carry out the provisions of this section.  7. As used in this section, "service provider" means a business or organization authorized by the Department to license a special fuel user or renew a special fuel user’s license on behalf of a special fuel user.  (Added to NRS by 2019, 1572)
NV Rev Stat § 366.250 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.250 - Hearing on denial of license.

Any applicant whose application for a special fuel supplier’s license, special fuel dealer’s license, special fuel exporter’s license, special fuel transporter’s license, special fuel user’s license or special fuel manufacturer’s license has been denied may petition the Department for a hearing. The Department shall:  1. Grant the applicant a hearing.  2. Provide to the applicant, not less than 10 days before the hearing, written notice of the time and place of the hearing.  [Part 5:364:1953] — (NRS A 1957, 602; 1969, 579; 1995, 2373; 1997, 3399; 2003, 2915; 2009, 2637)
NV Rev Stat § 366.260 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.260 - Term and transferability of licenses; regulations for renewal of licenses.

  1. A license issued pursuant to this chapter:  (a) Is valid for 1 year unless suspended, revoked or cancelled.  (b) Is not transferable.  2. The Department shall adopt regulations providing for the renewal of such licenses.  [Part 5:364:1953] — (NRS A 1959, 853; 1965, 566; 1969, 579; 1983, 1628; 1987, 490; 1995, 2373; 1997, 3399; 2003, 2915; 2007, 1582)
NV Rev Stat § 366.265 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.265 - Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device.

  1. A special fuel user who is required to hold a special fuel user’s license pursuant to the provisions of this chapter shall:  (a) If the special fuel user uses special fuel in a motor vehicle that is operated or intended to operate interstate:  (1) Obtain an identifying device issued pursuant to:  (I) An agreement with the Department entered into pursuant to NRS 366.245; or  (II) A cooperative agreement entered into pursuant to NRS 366.175; and  (2) Conspicuously display that identifying device on the exterior of the motor vehicle in such location as is required pursuant to the cooperative agreement.  (b) At any time the special fuel user is using special fuel in this State, ensure that his or her license, a reproduction of the license that is authorized by the Department or an electronic device that displays the license in an electronic format that is authorized by the Department is located in the motor vehicle.  2. The Department may establish by regulation a fee for the issuance of the identifying device described in subsection 1, in an amount not to exceed the estimated administrative costs of issuing the device. If the Department establishes the fee and issues such a device to a special fuel user or provides such a device to the special fuel user under the terms of an agreement entered into pursuant to NRS 366.245, it shall charge and collect the fee from the special fuel user.  3. If proof of licensure is provided by means of an electronic device:  (a) The person who presents the electronic device assumes all liability for any resulting damage to the electronic device; and  (b) The licensee may be held liable for other infractions indicated by the electronic image displaying evidence of licensure.  (Added to NRS by 1999, 1272; A 2013, 2567; 2019, 1574)
NV Rev Stat § 366.270 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.270 - Duties upon discontinuance, sale or transfer of business.

If any person ceases to be a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer within this State by reason of the discontinuance, sale or transfer of his or her business, the person shall:  1. Notify the Department in writing at the time the discontinuance, sale or transfer takes effect. The notice must give the date of the discontinuance, sale or transfer, and the name and address of any purchaser or transferee.  2. Surrender to the Department the license issued to the person by the Department or under the terms of an agreement entered into with the Department pursuant to NRS 366.245.  3. If the person is:  (a) A special fuel user registered under the Interstate Highway User Fee Apportionment Act, file the tax return required pursuant to NRS 366.380 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (b) A special fuel supplier, file the tax return required pursuant to NRS 366.383 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (c) A special fuel dealer or special fuel manufacturer, file the tax return required pursuant to NRS 366.386 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (d) A special fuel exporter, file the report required pursuant to NRS 366.387 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (e) A special fuel transporter, file the report required pursuant to NRS 366.695 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  [Part 5:364:1953] — (NRS A 1957, 603; A 1960, 84; 1969, 579; 1975, 26; 1977, 379; 1983, 1628; 1987, 491; 1995, 2373; 1997, 3399; 2003, 2915; 2007, 1582; 2009, 2637; 2019, 1574)
NV Rev Stat § 366.350 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.350 - Suspension, revocation or cancellation of license.

  1. The Department may suspend, revoke or cancel the license of any special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel user for refusing or neglecting to comply with the provisions of this chapter.  2. If a special fuel dealer or special fuel supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his or her liability exceeds the total amount of bond or bonds furnished by the special fuel dealer or special fuel supplier, the Department shall suspend his or her license immediately.  3. Before revoking or cancelling a license issued pursuant to this chapter, the Department shall send a notice by registered or certified mail to the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter at his or her last known address. The notice must order the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter to show cause why his or her license should not be revoked by appearing before the Department at Carson City, Nevada, or such other place in this State as may be designated by the Department, at a time not less than 10 days after the mailing of the notice. The Department shall allow the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter an opportunity to be heard. The Department may revoke or cancel his or her license after reviewing all information received.  4. The Department shall cancel any license issued pursuant to this chapter upon the surrender of the license by the holder.  5. If a surety has lodged with the Department a written request to be released and discharged of liability, the Department shall notify the special fuel supplier or special fuel dealer who furnished the bond, and unless he or she files a new bond as required by the Department or makes a deposit in lieu thereof as provided in NRS 366.235, the Department shall cancel his or her license.  [Part 7:364:1953; A 1955, 425] — (NRS A 1957, 604; 1969, 95; 1995, 2373; 1997, 3400; 2003, 2916; 2007, 1582)
NV Rev Stat § 366.370 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.370 - Due date of tax; when payment by mail is deemed received.

  1. Except as otherwise provided in this chapter, the excise tax imposed by this chapter with respect to the use or sale of special fuel during any calendar quarter is due on or before the last day of the first month following the quarterly period to which it relates.  2. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.  3. 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 other country upon an envelope containing payment properly addressed to the Department.  4. A special fuel supplier shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.383.  5. A special fuel dealer or special fuel manufacturer shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.386.  [Part 8:364:1953] — (NRS A 1973, 701; 1977, 379; 1987, 491; 1995, 2374; 1997, 3400; 2003, 2916; 2009, 2638)
NV Rev Stat § 366.375 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.375 - When tax becomes delinquent; deposit of proceeds from penalty.

  1. If the amount of any excise tax for any reporting period is not paid to the State on or before the date due, the payment becomes delinquent at the close of business on that day.  2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.  (Added to NRS by 2003, 2911; A 2007, 1583)
NV Rev Stat § 366.380 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.380 - Special fuel users: Quarterly returns and payments.

  1. On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.  2. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.  [Part 8:364:1953] + [10:364:1953] — (NRS A 1957, 578; 1959, 90; 1969, 579; 1973, 702; 1975, 212; 1977, 380; 1987, 491; 1997, 3401; 2007, 1583)
NV Rev Stat § 366.383 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.383 - Special fuel suppliers: Monthly returns and payments.

  1. Each special fuel supplier shall, not later than the last day of each month:  (a) Submit to the Department a tax return which sets forth:  (1) The number of gallons of special fuel the special fuel supplier received during the previous month;  (2) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State during the previous month; and  (3) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State in which dye was added during the previous month.  (b) Pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold, distributed or used during the previous month for which dye was not added in the manner prescribed in this chapter.  2. The Department may, by regulation, establish a procedure requiring special fuel suppliers to submit tax returns required by this section electronically.  (Added to NRS by 1995, 2368; A 2005, 1153)
NV Rev Stat § 366.386 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.386 - Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.

  1. On or before the last day of the month following each reporting period, a special fuel dealer or special fuel manufacturer shall file with the Department a tax return for the preceding reporting period, regardless of the amount of tax collected, on a form prescribed by the Department.  2. The tax return must:  (a) Include information required by the Department for the administration and enforcement of this chapter;  (b) Report all quantities of special fuel in gallons; and  (c) Be accompanied by a remittance, payable to the Department, for the amount of the tax due.  3. Except as otherwise provided in this subsection, the reporting period for a special fuel dealer or special fuel manufacturer is a calendar month. Upon application by a special fuel dealer or special fuel manufacturer, the Department may assign to the special fuel dealer or special fuel manufacturer for a specific calendar year:  (a) A reporting period consisting of that entire calendar year if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell not more than 200 gallons of special fuel in this State each calendar month of that reporting period.  (b) Two reporting periods consisting of 6 consecutive calendar months, commencing on the first day of January and July, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 200 gallons but not more than 500 gallons of special fuel in this State each calendar month during those reporting periods.  (c) Four reporting periods consisting of 3 consecutive months, commencing on the first day of January, April, July and October, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 500 gallons but less than 5,000 gallons of special fuel in this State each calendar month during those reporting periods.  (Added to NRS by 1997, 3395; A 2003, 2916; 2009, 2638; 2015, 450)
NV Rev Stat § 366.387 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.387 - Special fuel exporters: Monthly statements.

Each special fuel exporter shall, not later than the last day of each month, submit to the Department a written statement which sets forth:  1. The number of gallons of special fuel the special fuel exporter received during the previous month;  2. The number of gallons of special fuel the special fuel exporter sold or distributed outside this State;  3. The name and mailing address of each person to whom the special fuel exporter sold or distributed special fuel outside this State; and  4. The number of gallons of special fuel the special fuel exporter sold or distributed to each person to whom he or she sold or distributed special fuel outside this State.  (Added to NRS by 1995, 2368)
NV Rev Stat § 366.388 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.388 - Unlicensed persons who collect tax: Monthly returns and payments.

Every person not licensed pursuant to this chapter who collects an excise tax shall, not later than the last day of each calendar month, file with the Department a tax return upon which is reported all such taxes collected during the preceding calendar month and, in accordance with the provisions of NRS 366.370, pay the tax to the Department.  (Added to NRS by 2007, 1578)