reglab/housing_qa huggingface dataset:
NV Rev Stat § 365.210 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.210 - Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation.

  1. No county, city or other political subdivision or municipal corporation may levy or collect any excise, privilege or occupation tax upon or measured by the receipt, storage, sale, distribution, transportation or use of motor vehicle fuel, fuel for jet or turbine-powered aircraft or any other inflammable or combustible liquids except:  (a) The county fuel taxes authorized by chapter 373 of NRS.  (b) A tax on fuel for jet or turbine-powered aircraft authorized by NRS 365.203.  (c) A tax on aviation fuel authorized by NRS 365.203.  (d) Any motor vehicle fuel taxation in effect on January 1, 1935, in any city or town.  (e) A tax or fee imposed upon a business by a county or city that is authorized by law, except as otherwise provided in subsection 2 or pursuant to subsection 1 of NRS 364.210.  2. After March 25, 1991, no county, city or other political subdivision or municipal corporation responsible for the operation of an airport may impose a new tax or fee upon the sale or distribution of fuel for jet or turbine-powered aircraft except:  (a) A tax on fuel for jet or turbine-powered aircraft authorized by NRS 365.203.  (b) Any fuel flowage fee imposed upon aircraft or organizations servicing aircraft in lieu of rent for use of the terminal, landing fees or other airport charges.  [13:74:1935; 1931 NCL § 6570.13] — (NRS A 1965, 1270; 1967, 175; 1969, 570; 1983, 1017; 1991, 38; 1997, 355, 2602, 2603; 1999, 1314; 2009, 3049)
NV Rev Stat § 365.220 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.220 - Exempt transactions and sales.

The provisions of this chapter requiring the payment of excise taxes do not apply to:  1. Motor vehicle fuel if it remains in interstate or foreign commerce.  2. Motor vehicle fuel, except aviation fuel, exported from this State by a supplier.  3. Aviation fuel or fuel for jet or turbine-powered aircraft exported from this State by a dealer.  4. Motor vehicle fuel or fuel for jet or turbine-powered aircraft sold to the United States Government for official use of the United States Armed Forces.  5. Motor vehicle fuel, other than aviation fuel, distributed or delivered on the order of the owner, to a supplier, or aviation fuel or fuel for jet or turbine-powered aircraft distributed or delivered on the order of the owner, to a dealer, if the dealer or supplier has furnished security in the amount prescribed in NRS 365.290 and has established to the satisfaction of the Department that the security is sufficient to ensure payment of all excise taxes as they may become due to the State from the dealer or supplier under this chapter. Every dealer or supplier who claims an exemption shall report the distributions to the Department in such detail as the Department may require. If the dealer or supplier does not do so, the exemption granted in this subsection is void and all fuel is considered distributed in this State subject fully to the provisions of this chapter.  6. Leaded racing fuel. As used in this subsection, "leaded racing fuel" means motor vehicle fuel that contains lead and is produced for motor vehicles that are designed and built for racing and not for operation on a public highway.  [4.1:74:1935; added 1951, 199; A 1953, 326] + [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1693; 1983, 1018; 1989, 1069; 1997, 355; 1999, 1011)
NV Rev Stat § 365.230 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.230 - Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser.

  1. The provisions of this chapter requiring the payment of excise taxes do not apply to:  (a) Motor vehicle fuel, other than aviation fuel, sold by a supplier; or  (b) Aviation fuel or fuel for jet or turbine-powered aircraft sold by a dealer,  in individual quantities of 500 gallons or less for export to another state or country by the purchaser other than in the supply tank of a motor vehicle or an aircraft, if the dealer or supplier is licensed in the state of destination to collect and remit the applicable destination state taxes thereon.  2. In support of any exemption from taxes on account of sales of motor vehicle fuel or fuel for jet or turbine-powered aircraft in individual quantities of 500 gallons or less for export by the purchaser, the dealer or supplier who sold the fuel to the purchaser shall retain in his or her files for at least 4 years an export certificate executed by the purchaser in such form and containing such information as is prescribed by the Department. This certificate is prima facie evidence of the exportation of the motor vehicle fuel or fuel for jet or turbine-powered aircraft to which it applies only if accepted by the dealer or supplier in good faith. If the purchaser fails to export any part of the motor vehicle fuel or fuel for jet or turbine-powered aircraft covered by the certificate, the purchaser shall remit to the Department immediately thereafter the applicable amount in taxes due on the part not exported. Upon failure to do so the purchaser is subject to all penalties in this chapter for delinquency in payment of taxes.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1693; 1983, 1018; 1999, 1011; 2003, 2905)
NV Rev Stat § 365.240 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.240 - Reports of exempt exports and sales; marking of invoices for exempt sales.

  1. Every dealer and supplier shall report such exports and sales to the Department at such times, on such forms and in such detail as the Department may require.  2. Every dealer and supplier shall mark clearly upon each invoice rendered for sales upon which no excise tax is required under NRS 365.220 and 365.230 "Ex Nevada Motor Vehicle Fuel Tax" or "Ex Nevada Fuel for Jet or Turbine-Powered Aircraft Tax," whichever is applicable.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1693; 1983, 1018; 1999, 1012)
NV Rev Stat § 365.250 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.250 - Time to claim exemption on dealer’s export to another state.

Any claim for exemption from excise tax on account of motor vehicle fuel or fuel for jet or turbine-powered aircraft exported by a dealer to another state, other than stock transfers or deliveries in his or her own equipment, must be made by the dealer within 6 months after the date of the export unless the state or territory of destination would not be prejudiced with respect to its collection of taxes thereon should the claim not be made within that time.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1983, 1019)
NV Rev Stat § 365.260 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.260 - When motor vehicle fuel not deemed to be exported.

Motor vehicle fuel carried out of this State, into another state or onto federal proprietary lands or reservations, to an amount not exceeding 25 gallons in the fuel tank or tanks of such motor vehicle shall not be deemed to be exported for the purposes of NRS 365.220 to 365.250, inclusive.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1965, 1171)
NV Rev Stat § 365.270 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.270 - Acting as dealer, supplier, exporter or transporter without license unlawful.

It is unlawful for any person to be:  1. A dealer without holding a license as a dealer as provided for in this chapter.  2. A supplier without holding a license as a supplier as provided for in this chapter.  3. An exporter without holding a license as an exporter as provided for in this chapter.  4. A transporter without holding a license as a transporter as provided for in this chapter.  [Part 4:74:1935; A 1955, 170] — (NRS A 1999, 1012; 2003, 2906)
NV Rev Stat § 365.280 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.280 - Application for license.

Before becoming a dealer, supplier, exporter or transporter, a person shall apply to the Department, on forms to be prescribed and furnished by the Department, for a license authorizing the applicant to engage in business as a dealer, supplier, exporter or transporter.  [Part 4:74:1935; A 1955, 170] — (NRS A 1975, 1694; 1999, 1012; 2003, 2906)
NV Rev Stat § 365.300 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.300 - Issuance or denial of license.

  1. Except as otherwise provided in subsection 2, the Department shall, upon receipt of:  (a) The application and bond in proper form, issue to the applicant a license as a dealer or supplier.  (b) The application in proper form, issue to the applicant a license as an exporter or a transporter.  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 dealer or supplier, neglects or refuses to furnish a bond as required by this chapter;  (d) Who is in default in the payment of a tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft 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 4:74:1935; A 1955, 170] — (NRS A 1975, 1694; 1987, 690; 1999, 1013; 2003, 2907)
NV Rev Stat § 365.302 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.302 - Hearing on denial of license.

Any applicant whose application for a license as a dealer, supplier, exporter or transporter 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.  (Added to NRS by 2003, 2904)
NV Rev Stat § 365.304 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.304 - Term and transferability of license; regulations for renewal of license.

  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.  (Added to NRS by 2003, 2904; A 2007, 1573)
NV Rev Stat § 365.306 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.306 - Duties upon discontinuance, sale or transfer of business.

If any person ceases to be a dealer, supplier, exporter or transporter 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 pursuant to this chapter.  3. If the person is:  (a) A dealer, file a monthly tax return and pay all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.170 and 365.203 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (b) A supplier, file a monthly tax return and pay all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.175 to 365.192, inclusive, on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (c) An exporter, file the report required pursuant to NRS 365.515 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (d) A transporter, file the report required pursuant to NRS 365.520 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.  (Added to NRS by 2003, 2904; A 2007, 1573)
NV Rev Stat § 365.310 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.310 - Suspension, cancellation or revocation of license.

  1. The Department may suspend, cancel or revoke the license of any dealer, supplier, exporter or transporter refusing or neglecting to comply with the provisions of this chapter.  2. If a dealer or 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 dealer or supplier, the Department shall suspend his or her license immediately.  3. Before revoking or cancelling any license issued under this chapter, the Department shall send a notice by registered or certified mail to the dealer, supplier, exporter or transporter at his or her last known address. The notice must order the dealer, supplier, exporter or 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 dealer, supplier, exporter or transporter an opportunity to be heard in pursuance of the notice, and thereafter the Department may revoke or cancel his or her license.  [Part 4:74:1935; A 1955, 170] — (NRS A 1969, 95; 1975, 1694; 1999, 1013, 2493, 2504; 2003, 2907)
NV Rev Stat § 365.322 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.322 - Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception.

  1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store motor vehicle fuel, except aviation fuel, in this State for which the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, have not been paid.  2. A supplier may import or store motor vehicle fuel for which the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, have not been paid.  (Added to NRS by 1999, 1003)
NV Rev Stat § 365.324 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.324 - Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers.

  1. Except as otherwise provided in subsection 2, each supplier who sells or distributes motor vehicle fuel, other than aviation fuel, shall, at the time the motor vehicle fuel is distributed from a terminal, collect the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive.  2. A supplier shall not collect the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, if the purchaser of the motor vehicle fuel is:  (a) A supplier; or  (b) An exporter.  3. A supplier or exporter shall not purchase motor vehicle fuel on which the tax has been paid, except that a newly licensed supplier or exporter may purchase such fuel during its first month of operation.  4. A supplier who sells motor vehicle fuel, other than aviation fuel, to any other supplier 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 a supplier pursuant to this subsection; and  (b) The period for which those records must be kept.  (Added to NRS by 1999, 1003; A 2007, 1574)
NV Rev Stat § 365.327 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.327 - Collection of tax by unlicensed person: Submission of monthly statements; payment of tax.

Every person not licensed pursuant to this chapter who collects an excise tax shall:  1. Not later than the last day of each calendar month, submit a statement to the Department of all such taxes collected during the preceding calendar month; and  2. In accordance with the provisions of NRS 365.330, pay the tax to the Department.  (Added to NRS by 2007, 1570)
NV Rev Stat § 365.330 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.330 - Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account.

  1. The excise taxes imposed by this chapter are due on or before the last day of the first month following the month to which they relate.  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. The Department shall deliver the taxes to the State Treasurer, who shall provide a receipt for the payment of the taxes to the person who made the payment.  5. Except as otherwise provided in subsection 6:  (a) From the tax found to be due upon any statement submitted by a dealer pursuant to NRS 365.170, the dealer may retain an amount equal to 2 percent of the amount of the tax collected to cover the dealer’s costs of collection of the tax and of compliance with this chapter, and the dealer’s handling losses occasioned by evaporation, spillage or other similar causes.  (b) Each supplier may retain an amount equal to 2 percent of the amount of the tax collected by the 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.  6. A dealer or 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 5 for any month for which a tax return is not filed when due or a payment is not made when due.  7. If the Department determines that a dealer or supplier, 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 dealer, supplier 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 dealer, supplier or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.  [Part 3:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1695; 1999, 1014; 2003, 2908; 2007, 1574)
NV Rev Stat § 365.335 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.335 - Establishment of procedure requiring suppliers to submit tax returns electronically.

The Department may, by regulation, establish a procedure requiring suppliers to submit tax returns electronically when due pursuant to this chapter.  (Added to NRS by 2005, 1151)
NV Rev Stat § 365.340 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.340 - When tax becomes delinquent; deposit of proceeds from penalty.

  1. If the amount of any excise tax for any month is not paid to the State on or before the date due, it 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.  [Part 10:74:1935; A 1951, 199; 1955, 170] — (NRS A 1971, 1091; 1975, 1695; 1983, 1019; 1987, 329; 1999, 1014; 2003, 2908; 2007, 1575)
NV Rev Stat § 365.346 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.346 - Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number.

  1. A retailer of aviation fuel who receives or sells aviation 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 fuel had not been paid.  2. For the purposes of subsection 1, a retailer who verifies the identification number printed on the delivery ticket of the dealer shall be deemed to have acted without knowledge of the fact of nonpayment.  (Added to NRS by 1987, 689; A 1989, 594; 1999, 1010)
NV Rev Stat § 365.351 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.351 - 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 dealer or 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 1995, 1065; A 1999, 1011)