reglab/housing_qa huggingface dataset:
NV Rev Stat § 372B.250 (2021)
2021 Nevada Revised Statutes|Chapter 372B - Taxes on Passenger Carriers|NRS 372B.250 - Prohibited acts; penalty.

  1. A person shall not, with intent to defraud the State or evade payment of the excise taxes imposed by this chapter or any part of the taxes:  (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration.  (b) Make, cause to be made or permit to be made any false entry in books, records or accounts.  (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts.  2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.  (Added to NRS by 2015, 2608)
NV Rev Stat § 372B.260 (2021)
2021 Nevada Revised Statutes|Chapter 372B - Taxes on Passenger Carriers|NRS 372B.260 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.  (Added to NRS by 2015, 2608)
NV Rev Stat § 373.010 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.010 - Short title.

This chapter is known and may be cited as the County Fuel Tax Law.  (Added to NRS by 1965, 1265; A 2009, 3056)
NV Rev Stat § 373.020 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.020 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 373.0205 to 373.029, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1965, 1265; A 1966, 49; 1977, 459; 1979, 483, 1745; 1985, 282; 1987, 1722; 1989, 55; 1995, 1826; 1997, 2439, 2969; 1999, 623, 1021; 2019, 1263)
NV Rev Stat § 373.0205 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.0205 - "Acquisition" and "acquire" defined.

Acquisition or "acquire" means the opening, laying out, establishment, purchase, construction, securing, installation, reconstruction, lease, gift, grant from the United States of America, any agency, instrumentality or corporation thereof, the State of Nevada, any body corporate and politic therein, any corporation, or any person, the endowment, bequest, devise, condemnation, transfer, assignment, option to purchase, other contract, or other acquirement, or any combination thereof, of any project, or an interest therein, authorized by this chapter.  (Added to NRS by 1997, 2967)
NV Rev Stat § 373.021 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.021 - "Board" defined.

Board means the board of county commissioners.  (Added to NRS by 1997, 2968)
NV Rev Stat § 373.022 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.022 - "City" defined.

City means an incorporated city.  (Added to NRS by 1997, 2968)
NV Rev Stat § 373.023 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.023 - "Commission" defined.

Commission means a regional transportation commission created pursuant to NRS 277A.170.  (Added to NRS by 1997, 2968; A 2009, 860)
NV Rev Stat § 373.024 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.024 - "Cost of the project" defined.

Cost of the project, or any phrase of similar import, means all or any part designated by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, of the cost of any project, or interest therein, being acquired, which cost, at the option of the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, may include all or any part of the incidental costs pertaining to the project, including, without limitation, preliminary expenses advanced by the county or, in the case of a project financed with bonds or other securities issued by a commission, the commission, from money available for use therefor or any other source, or advanced by any city with the approval of the county from money available therefor or from any other source, or advanced by the State of Nevada or the Federal Government, or any corporation, agency or instrumentality thereof, with the approval of the county, or any combination thereof, in the making of surveys, preliminary plans, estimates of costs, other preliminaries, the costs of appraising, printing, estimates, advice, contracting for the services of engineers, architects, financial consultants, attorneys at law, clerical help, other agents or employees, the costs of making, publishing, posting, mailing and otherwise giving any notice in connection with the project, the taking of options, the issuance of bonds and other securities, contingencies, the capitalization with bond proceeds of any interest on the bonds for any period not exceeding 1 year and of any reserves for the payment of the principal of an interest on the bonds, the filing or recordation of instruments, the costs of medium-term obligations, construction loans and other temporary loans of not exceeding 10 years appertaining to the project and of the incidental expenses incurred in connection with such financing or loans, and all other expenses necessary or desirable and appertaining to any project, as estimated or otherwise ascertained by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission.  (Added to NRS by 1997, 2968; A 2011, 3318)
NV Rev Stat § 373.0245 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.0245 - "Department" defined.

Department means the Department of Motor Vehicles.  (Added to NRS by 1999, 1021; A 2001, 2641)
NV Rev Stat § 373.0246 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.0246 - "Diesel fuel" defined.

Diesel fuel means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022, biodiesel blend, as defined in NRS 366.023, biomass-based diesel, as defined in NRS 366.0235, biomass-based diesel blend, as defined in NRS 366.024, and kerosene blended with diesel.  (Added to NRS by 2019, 1262)
NV Rev Stat § 373.0249 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.0249 - "Highway truck parking" defined.

Highway truck parking means a parking area with easy access to or from a highway which is designated for a truck having a gross weight of more than 10,000 pounds, in the course of the operation of the truck or during periods of mandated rest for the operator of the truck.  (Added to NRS by 2019, 1262)
NV Rev Stat § 373.027 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.027 - "Improvement" and "improve" defined.

Improvement or "improve" means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, authorized by this chapter. The term includes renovation, reconditioning, patching, general maintenance and other minor repairs.  (Added to NRS by 1997, 2968)
NV Rev Stat § 373.028 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.028 - "Project" defined.

Project means:  1. In a county whose population is 100,000 or more, street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights-of-way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition and improvement of all types of property therefor.  2. In a county whose population is less than 100,000, street and highway construction, maintenance or repair, or any combination thereof, including, without limitation, the acquisition, maintenance, repair and improvement of highway truck parking or any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights-of-way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition, maintenance, repair and improvement of all types of property therefor.  (Added to NRS by 1997, 2968; A 2001, 1986; 2007, 663; 2019, 1263)
NV Rev Stat § 373.029 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.029 - "Town" defined.

Town means an unincorporated town.  (Added to NRS by 1997, 2969)
NV Rev Stat § 373.030 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.030 - Imposition of tax in certain counties.

  1. In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county in an amount not to exceed 9 cents per gallon.  2. A tax imposed pursuant to this section is in addition to other motor vehicle fuel taxes imposed pursuant to the provisions of chapter 365 of NRS.  3. As used in this section:  (a) "Aviation fuel" has the meaning ascribed to it in NRS 365.015.  (b) "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.  (Added to NRS by 1965, 1265; A 1966, 50; 1979, 1022, 1746; 1981, 1715; 1989, 838, 1502; 1991, 39, 1904; 1997, 348; 2009, 860)
NV Rev Stat § 373.060 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.060 - Effective date of tax imposed pursuant to NRS 373.030.

Any ordinance enacted pursuant to NRS 373.030 must provide that the county motor vehicle fuel tax will be imposed on the first day of the second calendar month following the enactment of the ordinance.  (Added to NRS by 1965, 1266; A 1989, 1502; 2009, 860)
NV Rev Stat § 373.062 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.062 - Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption.

  1. In a county whose population is less than 100,000 and for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on special fuel that consists of diesel fuel sold in the county in an amount not to exceed 5 cents per gallon.  2. A board may not adopt an ordinance authorized by this section unless:  (a) The ordinance is approved by at least a two-thirds majority of the members of the board; or  (b) A question concerning the imposition of the tax pursuant to this section is first approved by a majority of the registered voters of the county voting upon the question, which the board may submit to the voters at any general election. The Committee on Local Government Finance shall annually provide to each city clerk, county clerk and district attorney in a county whose population is less than 100,000 forms for submitting a question to the registered voters of a county pursuant to this paragraph. Any question submitted to the registered voters of a county pursuant to this paragraph must be in the form most recently provided by the Committee on Local Government Finance.  3. A tax imposed pursuant to this section is in addition to other special fuel taxes imposed pursuant to the provisions of chapters 366 and 445C of NRS.  4. If an ordinance adopted pursuant to this section imposes the tax in an amount that is less than 5 cents per gallon, any increase in the amount of the tax must be approved in the manner set forth in subsection 2. Any such increase must not cause the amount of the tax authorized by this section to exceed 5 cents per gallon.  5. Except as otherwise provided in this subsection, any ordinance enacted pursuant to this section must provide that the tax authorized by this section, or any change in the amount of the tax, will become effective on the first day of the second calendar month following enactment of the ordinance imposing, or changing the amount of, the tax. An ordinance adopted pursuant to this section to impose the tax authorized by this section may not become effective earlier than January 1, 2020.  6. Any tax imposed pursuant to the provisions of this section does not apply to any sales or uses described in NRS 366.200, except to any sales or uses described in subsection 1 of that section of any diesel fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:  (a) As diesel fuel to which dye has been added pursuant to such law; and  (b) As diesel fuel to which dye has not been added pursuant to such law.  (Added to NRS by 2019, 1262)
NV Rev Stat § 373.0675 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.0675 - Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected.

Notwithstanding any other provision of law, money collected from the annual increases in the taxes authorized by paragraphs (e) and (g) to (j), inclusive, of subsection 1 of NRS 373.0663 and imposed by the ordinance after November 8, 2016, must be deposited with the State Treasurer to the credit of the State Highway Fund, accounted for separately in the State Highway Fund and used by the Department of Transportation only to finance projects for the construction, maintenance and repair of state highways in the county in which the tax is collected.  (Added to NRS by 2015, 2041)
NV Rev Stat § 373.068 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.068 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes.

  1. Any tax imposed pursuant to the provisions of:  (a) Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.0663, does not apply to any fuel described in NRS 365.220 or 365.230.  (b) Paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.0663, does not apply to any sales or uses described in NRS 366.200, except to any sales or uses described in subsection 1 of that section of any special fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:  (1) As special fuel to which dye has been added pursuant to such law; and  (2) As special fuel to which dye has not been added pursuant to such law.  2. Each tax imposed pursuant to NRS 373.066 or 373.0663 is in addition to any other motor vehicle fuel taxes and special fuel taxes imposed pursuant to the provisions of this chapter and chapters 365, 366 and 445C of NRS, except that on the effective date of an ordinance adopted pursuant to:  (a) Paragraph (a) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (a) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.  (b) Paragraph (b) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (b) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.  (c) Paragraph (c) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (c) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.  (d) Paragraph (d) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (d) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.  (Added to NRS by 2009, 3055; A 2013, 3553, 3554, 3555, 3556, 3557, 3558; 2015, 2055, 2065, 2067)
NV Rev Stat § 373.070 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.

  1. Any fuel tax ordinance enacted under this chapter must include provisions in substance as follows:  (a) A provision imposing the additional excise tax and stating the amount of the tax per gallon of fuel.  (b) If the ordinance imposes a tax on motor vehicle fuel:  (1) Provisions identical to those contained in chapter 365 of NRS on the date of enactment of the ordinance, insofar as applicable, except that:  (I) The name of the county as taxing agency must be substituted for that of the State; and  (II) An additional supplier’s license is not required.  (2) A provision that all amendments to chapter 365 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the motor vehicle fuel tax ordinance of the county.  (c) If the ordinance imposes a tax on special fuel:  (1) Provisions identical to those contained in chapter 366 of NRS on the date of enactment of the ordinance, insofar as applicable and not inconsistent with this chapter, except that:  (I) The name of the county as taxing agency must be substituted for that of the State;  (II) An additional special fuel supplier’s license is not required;  (III) The ordinance must not include any provisions identical to NRS 366.175 other than the provisions relating to auditing; and  (IV) The ordinance must include provisions which carry out the requirements of paragraph (b) of subsection 1 of NRS 373.068 and which prohibit the refund of any tax paid on any taxable sales or uses described in that paragraph.  (2) A provision that all amendments to chapter 366 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the special fuel tax ordinance of the county.  (d) A provision that the county shall contract before the effective date of the county fuel tax ordinance with the Department to perform all functions incident to the administration or operation of the fuel tax ordinance of the county, including, if the ordinance is enacted pursuant to NRS 373.065, 373.066 or 373.0663, the calculation of each annual increase in the tax imposed pursuant to the ordinance.  2. The provisions of this section do not subject any county fuel taxes imposed pursuant to this chapter to the provisions of NRS 366.175 or any agreement made pursuant thereto, except for those provisions of NRS 366.175 and any agreement made pursuant thereto which relate to auditing. The administration, collection and distribution of any county fuel taxes imposed pursuant to this chapter do not affect, and are not affected by, the administration, collection and distribution of any fuel taxes under any agreement made pursuant to NRS 366.175.  (Added to NRS by 1965, 1266; A 1969, 1420; 1975, 1721; 1979, 1022; 1999, 1021; 2003, 949; 2009, 3059; 2013, 3551, 3552, 3559, 3560; 2015, 2065, 2067)
NV Rev Stat § 373.075 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.075 - Mandatory provision of amendatory ordinance.

Any ordinance amending a fuel tax ordinance enacted pursuant to this chapter must include a provision in substance that the county shall amend the contract made under paragraph (d) of subsection 1 of NRS 373.070 by a contract made between the county and the State acting by and through the Department before the effective date of such amendatory ordinance, unless the county determines with the written concurrence of the commission that no such amendment of the contract is necessary or desirable.  (Added to NRS by 1969, 1420; A 1975, 1722; 2003, 949; 2009, 3060)
NV Rev Stat § 373.080 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs.

Except as otherwise provided in NRS 373.083, all fuel taxes collected during any month by the Department pursuant to a contract with a county must be transmitted each month by the Department to the county and the Department shall, in accordance with the terms of the contract, charge the county for the Department’s services specified in this section and in NRS 373.070, except that in the case of a fuel tax imposed pursuant to NRS 373.062, 373.065, 373.066 or 373.0663, the charge must not exceed 1 percent of the tax collected by the Department.  (Added to NRS by 1965, 1266; A 1971, 2088; 1975, 1722; 2005, 1155, 1720; 2009, 3060; A 2013, 3562; 2015, 2065, 2067; 2019, 1264)
NV Rev Stat § 373.087 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.087 - Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion.

  1. The Local Fuel Tax Fund is hereby created as an enterprise fund. The Department shall deposit in the Fund all fees collected by the Department pursuant to subsection 3 of NRS 373.083. The Director of the Department shall administer the Fund.  2. Money in the Fund must be invested as the money in other state funds is invested. The interest and income earned on the money in the Fund, after deducting any applicable charges, must be credited to the Fund. Claims against the Fund must be paid as other claims against the State are paid.  3. Money deposited in the Fund must only be expended:  (a) To administer the system established by the Department pursuant to NRS 373.083; and  (b) To reimburse a commission for any amounts paid by the commission pursuant to an intergovernmental agreement or contract entered into pursuant to subsection 4 of NRS 373.083.  4. The Director may maintain a reserve of not more than $500,000 in the Fund. The reserve must be accounted for separately in the Fund and must only be expended to administer the system established by the Department pursuant to NRS 373.083.  5. Any balance remaining in the Fund at the end of any fiscal year:  (a) Does not revert to the State General Fund; and  (b) Must be carried forward to the next fiscal year.  (Added to NRS by 2013, 3547; A 2013, 3548, 3550; 2015, 49, 2065, 2067; 2019, 1266)