reglab/housing_qa huggingface dataset:
NV Rev Stat § 365.370 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.370 - Tax refunds: Persons entitled; payment by prescribed classes; minimum claims.

Any person who exports any motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State, or who sells any such fuel to the United States Government for official use of the United States Armed Forces, or who buys and uses any such fuel for purposes other than for the propulsion of motor vehicles or jet or turbine-powered aircraft, and who has paid any tax on such fuel levied or directed to be paid as provided by this chapter, either directly by the collection of the tax by the vendor from the customer or indirectly by the addition of the amount of the tax to the price of the fuel, must be reimbursed and repaid the amount of the tax so paid by him or her, except as follows:  1. Claims for refunds must be paid by prescribed classes in accordance with the regulations of the Department.  2. The minimum claim for a refund must be based on at least 200 gallons of such fuel purchased in this State within a 6-month period which is used for a purpose that is exempt from payment of the excise taxes imposed by this chapter.  3. No refund of motor vehicle fuel taxes may be made for off-highway use of motor vehicle fuel consumed in watercraft in this State for recreational purposes.  4. A person who exports, sells, buys or uses aviation fuel for any purpose is not entitled to reimbursement of any tax paid by him or her on such fuel.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1965, 1171; 1966, 72; 1969, 558; 1975, 1696; 1983, 389, 1019; 1995, 1795; 2007, 1575)
NV Rev Stat § 365.390 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.390 - Payment of refund by Department.

Upon the presentation of the invoices, written statements, tax exemption certificates or exportation certificates required pursuant to this chapter, the Department shall cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes paid by the claimant less the percentage allowed the dealer or supplier pursuant to NRS 365.330.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1697; 1983, 389; 1999, 1015; 2003, 2909)
NV Rev Stat § 365.400 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.400 - Payment of refund based on duplicate invoice.

In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the Department until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice shall be made until after the expiration of such statutory period.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1697)
NV Rev Stat § 365.410 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.410 - Examination of claimant’s books and records; effect of refusal to permit examination.

In order to establish the validity of any claim the Department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1697)
NV Rev Stat § 365.420 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.420 - Time for application for refund.

  1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State must be filed with the Department within 3 months after the date of exportation.  2. Other applications, together with the necessary supporting evidence, must be filed with the Department within 12 months after the date of purchase.  3. Rights to refunds are forfeited if applications are not filed with the Department within the times prescribed in this section.  [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1697; 1983, 474, 1021; 2003, 2909)
NV Rev Stat § 365.430 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.430 - Sources and manner of payment of refunds.

  1. All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon 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.  2. Any refunds to be made of the taxes provided for in NRS 365.180 and 365.190 must be paid in the manner provided in this chapter and deducted from the amount of any later payment to the county or counties in which the taxes were collected.  [Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170] + [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1969, 559; 1975, 1698; 1977, 199; 1981, 257; 1983, 1021)
NV Rev Stat § 365.440 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.440 - Granting of credit in lieu of refund.

In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by a dealer or supplier in such a manner as would entitle a purchaser to claim a refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft to the Department made by a dealer or supplier, credit may be given the dealer or supplier upon his or her tax return and assessment.  [Part 1:74:1935; A 1955, 170] — (NRS A 1975, 1698; 1983, 1021; 1999, 1015)
NV Rev Stat § 365.445 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.445 - Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.

  1. For the purposes of this section, "bulk purchases" means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.  2. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases, without the necessity of maintaining records of use.  3. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.  4. The Department is empowered to issue reasonable rules and regulations to carry out the purposes of this section.  (Added to NRS by 1957, 127; A 1965, 1173; 1966, 71; 1975, 1698)
NV Rev Stat § 365.450 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.450 - Injunction or other process to prevent collection prohibited.

No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection under this chapter of any excise tax assessed by the Department.  [Part 11:74:1935; 1931 NCL § 6570.11] — (NRS A 1975, 1698)
NV Rev Stat § 365.460 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.460 - Action to recover amount paid: Protest required; venue.

After payment of any excise tax under protest duly verified, served on the Department, and setting forth the grounds of objection to the legality of the excise tax, the dealer or supplier paying the excise tax may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the excise tax so paid under protest.  [Part 11:74:1935; 1931 NCL § 6570.11] — (NRS A 1969, 312; 1975, 1698; 1999, 1015, 2494; 2001, 69)
NV Rev Stat § 365.470 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.470 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

  1. No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.  2. No grounds of illegality of the excise tax shall be considered by the Court other than those set forth in the protest filed at the time of the payment of the excise tax.  [Part 11:74:1935; 1931 NCL § 6570.11] — (NRS A 1999, 2494)
NV Rev Stat § 365.480 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.480 - Judgment for plaintiff: Disposition of amount; interest.

  1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.  2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount of the excise tax found to have been collected illegally from the date of payment thereof to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.  [Part 11:74:1935; 1931 NCL § 6570.11] — (NRS A 1975, 1699)
NV Rev Stat § 365.490 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.490 - Judgment not to be rendered for plaintiff when action is by or in name of assignee.

A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any excise tax paid under this chapter when such action is brought by or in the name of an assignee of the dealer or supplier paying the excise tax, or by any person, company or corporation other than the person, company or corporation which has paid the excise tax.  [Part 11:74:1935; 1931 NCL § 6570.11] — (NRS A 1999, 1016)
NV Rev Stat § 365.500 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.500 - Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records.

  1. Every dealer, supplier, exporter and transporter shall cause to be kept a true record, in such form as may be prescribed or approved by the Department, of all stocks of motor vehicle fuel and fuel for jet or turbine-powered aircraft and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, exportations, transportations, use, sales and distribution thereof.  2. The Department or its authorized agents may:  (a) Examine the books, records, papers and equipment of any dealer, supplier, exporter or transporter of such fuel or liquids, or of any other person transporting or storing such fuel or liquids;  (b) Investigate the character of the disposition which any person makes of such fuel or liquids; and  (c) Stop and inspect a motor vehicle that is using or transporting such fuel or liquids,  to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.  3. Books and records subject to examination pursuant to subsection 2 must remain available for examination for a period of 4 years after the date of any entry therein.  4. If a dealer, supplier, exporter or transporter 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 dealer, supplier, exporter or transporter in any year.  5. 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.  6. Upon the demand of the Department, each dealer, supplier, exporter or transporter shall furnish a statement showing the contents of the books and records to such extent and in such detail and form as the Department may require.  [Part 6:74:1935; A 1955, 170] — (NRS A 1965, 1173; 1975, 1699; 1983, 1021; 1999, 1016; 2003, 2910; 2007, 1576)
NV Rev Stat § 365.505 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.505 - Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter.

  1. Each supplier shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of motor vehicle fuel, other than aviation fuel, and transports the fuel from the place of purchase. The record of the shipment must include the:  (a) Place where the fuel was purchased;  (b) Place to which the purchaser declares the fuel will be transported;  (c) Number of gallons of fuel transported; and  (d) Name and address of the purchaser of the fuel.  2. Each person who transports motor vehicle fuel, other than aviation fuel, in this State shall:  (a) Keep the record of shipment required by subsection 1 in the vehicle in which the fuel is transported until the fuel is delivered to the purchaser; and   (b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.  (Added to NRS by 1999, 1005)
NV Rev Stat § 365.510 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.510 - Records of retailers: Maintenance, contents and inspection.

  1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the price thereof and the name of the person who supplies the fuel, together with delivery tickets, invoices and such other records as the Department may require.  2. Such records are subject to inspection by the Department or its authorized agents at all times within business hours.  [Part 6:74:1935; A 1955, 170] — (NRS A 1975, 1699; 1983, 1022; 2003, 2910)
NV Rev Stat § 365.515 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.515 - Monthly statements by exporters.

 Each exporter shall, not later than the last day of each calendar month, submit to the Department a written statement which sets forth:  1. The number of gallons of motor vehicle fuel, other than aviation fuel, received by the exporter during the previous month;  2. The number of gallons of motor vehicle fuel, other than aviation fuel, sold or distributed by the exporter outside this State;  3. The name and mailing address of each person to whom the exporter sold or distributed motor vehicle fuel, other than aviation fuel, outside this State; and   4. The number of gallons of motor vehicle fuel, other than aviation fuel, sold or distributed by the exporter to each person to whom he or she sold or distributed the fuel outside this State.  (Added to NRS by 1999, 1004)
NV Rev Stat § 365.520 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.520 - Monthly reports of deliveries by transporters.

  1. Every transporter, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft in interstate commerce to or from any point within this State, or solely within this State, shall report all those deliveries to the Department.  2. A report must be made for each calendar month and must be filed not later than the last day of each month for the deliveries made during the preceding month. The report must show:  (a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made.  (b) The date of every delivery.  (c) The amount of every delivery in gallons.  (d) Such other information as the Department may require.  [Part 7:74:1935; A 1953, 326; 1955, 170] — (NRS A 1959, 627; 1965, 1174; 1975, 1700; 1983, 1022; 2003, 2910; 2007, 1576)
NV Rev Stat § 365.530 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.530 - Documentation required when transporting certain fuels; failure to produce documentation.

  1. Every person transporting on any highway in this State aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids in an amount of 25 gallons or more shall have in his or her possession at all times while transporting the fuel an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported.  2. Any person engaged in transporting aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers is required only to have in his or her possession adequate evidence showing the amount of the aviation fuel, fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids loaded in his or her conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of the delivery of the fuel to the dealer must be furnished to the Department upon request.  3. A person shall produce and exhibit the documentation and evidence required to be in his or her possession by this section to any sheriff, deputy sheriff, police officer or authorized agent of the Department upon request. If the person fails to produce the documentation and evidence, the sheriff, deputy sheriff, police officer or authorized agent of the Department may seize and detain the truck and trailer and the fuel or other inflammable or combustible liquid until the documentation and evidence are produced and any taxes due are paid.  [8:74:1935; 1931 NCL § 6570.08] — (NRS A 1975, 1700; 1983, 1023; 1995, 1066; 1999, 1016)
NV Rev Stat § 365.531 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.531 - Definitions.

As used in NRS 365.531 to 365.565, inclusive, unless the context otherwise requires, the words and terms defined in NRS 365.532 and 365.534 have the meanings ascribed to them in those sections.  (Added to NRS by 2015, 527)
NV Rev Stat § 365.532 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.532 - "Construction, maintenance and repair" defined.

Construction, maintenance and repair includes, without limitation:  1. The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;  2. Grades and regrades;  3. Graveling, oiling, surfacing, macadamizing and paving;  4. Sweeping, cleaning and sanding roads and removing snow from roads;  5. Installing, maintaining and repairing:  (a) Crosswalks, sidewalks and pathways that are within the right-of-way;  (b) Culverts, catch basins, drains, sewers and manholes;  (c) Inlets and outlets;  (d) Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;  (e) Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation;  (f) Grade and traffic separators;  (g) Fences, cattle guards and other devices to control access to a county or city road;  (h) Signs, markings and devices for the control of traffic; and  (i) Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;  6. The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and  7. The payment of administrative costs that are:  (a) Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and  (b) Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.  (Added to NRS by 2015, 527)
NV Rev Stat § 365.534 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.534 - "Right-of-way" defined.

Right-of-way means:  1. Any public road, highway, street or alley.  2. Any real property or any interest therein that is acquired, dedicated or reserved for the construction, operation and maintenance of a public road, highway, street or alley.  (Added to NRS by 2015, 528)
NV Rev Stat § 365.540 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.540 - General requirements for particular proceeds.

  1. The money collected, as prescribed by NRS 365.175 and 365.185, from the tax on motor vehicle fuels, other than aviation fuel, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535, must be placed to the credit of the State Highway Fund by the State Treasurer. An amount equal to that part of the tax collected pursuant to NRS 365.175, which represents 5 cents of the tax per gallon must be used exclusively for the construction, maintenance and repair of a right-of-way.  2. The money collected, as prescribed by NRS 365.180 and 365.190, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535, must be allocated by the Department as prescribed in NRS 365.550 and 365.560.  3. The money collected as prescribed by NRS 365.200 must be allocated by the Department as prescribed by NRS 365.550 and 365.560.  4. The money collected from the tax on aviation fuel must be deposited by the Department with the State Treasurer for credit to the Account for Taxes on Aviation Fuel, which is hereby created as a revolving account.  [Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 1953, 326; 1955, 170] — (NRS A 1965, 1069; 1969, 559; 1973, 585; 1975, 1702; 1983, 1023; 1991, 38, 1902; 1995, 1796; 1999, 1018; 2001, 387, 391; 2015, 528)