reglab/housing_qa huggingface dataset:
NV Rev Stat § 365.560 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.560 - Proceeds of tax levied pursuant to NRS 365.190.

  1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly by the Department to the counties in which the payment of the tax originates pursuant to the formula set forth in subsection 2.  2. The receipts must be apportioned by the Department between the county, towns with town boards as organized under NRS 269.016 to 269.019, inclusive, and incorporated cities within the county in the same ratio as the assessed valuation of property within the boundaries of the towns or incorporated cities within the county bears to the total assessed valuation of property within the county, including property within the towns or incorporated cities.  3. Any money apportioned to a county pursuant to subsection 2 must be expended by the county solely for:  (a) The service and redemption of revenue bonds issued pursuant to chapter 373 of NRS; and  (b) The construction, maintenance and repair of county rights-of-way.  4. Any money apportioned to towns or incorporated cities pursuant to subsection 2 must be expended only for the construction, maintenance and repair of rights-of-way, other than state highways, under the direction and control of the governing body of the town or city.  [Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170] — (NRS A 1967, 1737; 1969, 333, 1420; 1975, 1703; 1997, 2967; 2001, 389; 2015, 534)
NV Rev Stat § 365.562 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.562 - Proceeds of tax levied pursuant to NRS 365.192.

  1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the Department to the counties in proportion to the number of gallons of fuel that are sold to the retailers in each county pursuant to the information contained in the statements provided to the Department pursuant to NRS 365.192.  2. The Department must apportion the receipts of that tax among the county, for unincorporated areas of the county, and each incorporated city in the county. The county and each city are respectively entitled to receive each month that proportion of those receipts which its total population bears to the total population of the county.  3. The money apportioned to the county or a city must be used by the county or city for the construction, maintenance and repair of the rights-of-way in the county or city, other than those maintained by the Federal Government and this State.  (Added to NRS by 1983, 1580; A 1985, 844; 1991, 1901; 1999, 1010; 2003, 1803; 2015, 534) — (Substituted in revision for NRS 365.196)
NV Rev Stat § 365.565 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.565 - Proceeds of tax derived from aviation fuel.

  1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following manner:  (a) The amount of any optional tax must be remitted to the:  (1) Governmental entity which operates the airport at which the optional tax was collected, if the airport is operated by a governmental entity;  (2) Governmental entity which owns the airport at which the optional tax was collected, if the airport is owned but not operated by a governmental entity; or  (3) Airport at which the optional tax was collected, if the airport is neither owned nor operated by a governmental entity.  (b) After deducting the amount allocated pursuant to paragraph (a), there must be transferred to the Civil Air Patrol Account, which is hereby created, for the ensuing fiscal year, the total amount remaining in the Account for Taxes on Aviation Fuel.  2. Any money received by a governmental entity or airport pursuant to subsection 1, except for the money transferred to the Civil Air Patrol Account, must be used by that governmental entity or airport in the same manner as money allocated to a governmental entity or airport pursuant to NRS 365.545.  3. The amount transferred to the Civil Air Patrol Account pursuant to this section must be expended for the support of the Nevada Wing of the Civil Air Patrol and is in addition to and separate from any legislative appropriations made to the Civil Air Patrol Account for the support of that Wing.  4. Money in the Civil Air Patrol Account may be paid out only upon claims certified by the Wing Commander and the Wing Finance Officer and approved by the State Board of Examiners, in the same manner as other claims against the State are paid.  5. Money in the Civil Air Patrol Account may be used only by the Wing to:  (a) Carry out its search, rescue and emergency operations, homeland defense and narcotics interdiction missions;  (b) Maintain a headquarters; and  (c) Purchase, maintain and repair emergency and training equipment.  6. No money in the Civil Air Patrol Account may be expended for:  (a) The purchase of any aircraft;  (b) Travel expenses; or  (c) Training expenses.  7. Any person who makes a claim against the Civil Air Patrol Account shall reimburse the Account if payment for the claim is also received from another source.  8. As used in this section, "optional tax" means a tax on aviation fuel imposed pursuant to NRS 365.203.  (Added to NRS by 1965, 1175; A 1966, 71; 1969, 894; 1971, 1092; 1975, 7; 1977, 199; 1983, 1024, 1898; 1985, 36; 1989, 199; 1991, 1767; 1995, 1796; 2001, 1136; 2003, 3205; 2005, 690; 2017, 969)
NV Rev Stat § 365.570 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.570 - Unlawful acts.

  1. It is unlawful for any person:  (a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter;  (b) Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Department or in connection with an application for refund of any tax;  (c) Knowingly to collect or attempt to collect or cause to be repaid to that person or to any person, either directly or indirectly, any refund of any tax without being entitled to the same;  (d) To engage in business in this State as a dealer, supplier or exporter or to act in this State as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity;  (e) To sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft upon which the tax imposed by this chapter has not been paid, purchased by or consigned to that person by any person other than a licensed dealer or supplier; or  (f) To act as an agent to sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft, obtained in any manner, upon which the tax imposed by this chapter has not been paid.  2. Each day or part thereof during which any person engages in business as a dealer, supplier or exporter or acts as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.  [Part 12:74:1935; A 1955, 170] — (NRS A 1967, 561; 1975, 1703; 1983, 1024; 1987, 1307; 1999, 1019; 2003, 2911)
NV Rev Stat § 365.572 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.572 - False or fraudulent reports: Penalty.

Any person required to make, submit, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made is guilty of a gross misdemeanor.  (Added to NRS by 2007, 1571)
NV Rev Stat § 365.575 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.575 - Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes.

An exporter shall not sell or distribute motor vehicle fuel in this State. An exporter who violates the provisions of this section:  1. Is guilty of a misdemeanor; and  2. Shall, within the period prescribed in NRS 365.330, pay to the Department the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, on all motor vehicle fuel sold or distributed in this State.  (Added to NRS by 1999, 1006; A 2007, 1578)
NV Rev Stat § 365.580 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.580 - Penalty for other violations.

Any person violating any of the provisions of this chapter for which no specific penalty is provided is guilty of a misdemeanor.  [Part 12:74:1935; A 1955, 170] — (NRS A 1967, 561)
NV Rev Stat § 365.590 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.590 - Payment of cost of prosecution of violator.

The Department is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of this State of any person charged with the violation of any of the provisions of this chapter.  [Part 4:74:1935; A 1955, 170] — (NRS A 1975, 1704)
NV Rev Stat § 365.593 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.593 - Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel.

  1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack:  (a) Sells or stores for personal consumption any motor vehicle fuel for a use which the person selling or storing the fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department;  (b) Willfully alters the volume or composition of any motor vehicle fuel which is intended for a taxable use and does not report and pay the applicable tax to the Department; or  (c) Sells motor vehicle fuel which the person selling the fuel knows, or has reason to know, is formulated in a manner that violates any provision of state or federal law governing standards for the formulation of motor vehicle fuel.  2. For any violation described in subsection 1, the Department may:  (a) For a first violation within 4 years, impose an administrative fine of not more than $2,500 and suspend any license issued to the person pursuant to the provisions of this chapter for not more than 30 days;  (b) For a second violation within 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to the person pursuant to the provisions of this chapter for not more than 60 days; and  (c) For a third or subsequent violation within 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to the person pursuant to the provisions of this chapter.  (Added to NRS by 2009, 2630)
NV Rev Stat § 365.597 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.597 - Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law.

  1. If the Department determines through an audit that a retailer has sold motor vehicle fuel which substantially exceeds the ethanol tolerance for motor vehicle fuel prescribed by federal law, the Department may:  (a) For a first violation and each subsequent violation committed during the first violation year, impose an administrative fine of not more than $1,000 on the retailer and the supplier of the motor vehicle fuel. The total fines imposed on a person pursuant to this paragraph must not exceed $100,000.  (b) For each violation committed during the second violation year, impose an administrative fine of not more than $2,500 on the retailer and the supplier of the motor vehicle fuel and suspend any license issued to the retailer or the supplier pursuant to the provisions of this chapter for not more than 60 days. The total fines imposed on a person pursuant to this paragraph must not exceed $250,000.  (c) For each violation committed during the third or subsequent violation year, impose an administrative fine of not more than $5,000 on the retailer and the supplier of the motor vehicle fuel and permanently revoke any license issued to the retailer or the supplier pursuant to the provisions of this chapter. The total fines imposed on a person pursuant to this paragraph must not exceed $500,000.  2. As used in this section:  (a) "Substantially exceeds" means that a motor vehicle fuel contains a concentration of alcohol or is formulated in a manner which exceeds the standards for the formulation of motor vehicle fuel established by federal law in an amount established by the Department.  (b) "Supplier" includes a person who acts as a supplier of motor vehicle fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter.  (c) "Violation year" means any calendar year in which the retailer or supplier commits a violation.  (Added to NRS by 2009, 2630)
NV Rev Stat § 365.600 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.600 - Imposition and deposit of administrative fines; injunctions and other remedies.

  1. Except as otherwise provided in NRS 365.593 and 365.597, the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any regulation or order adopted or issued pursuant thereto.  2. The Department shall afford to any person fined pursuant to this section or NRS 365.593 or 365.597 an opportunity for a hearing pursuant to the provisions of NRS 233B.121.  3. All administrative fines collected by the Department pursuant to subsection 1 or NRS 365.593 or 365.597 must be deposited with the State Treasurer to the credit of the State Highway Fund.  4. In addition to any other remedy provided by this chapter, the Department may compel compliance with any provision of this chapter and any regulation or order adopted or issued pursuant thereto by injunction or other appropriate remedy. The Department may institute and maintain in the name of the State of Nevada any such enforcement proceedings.  (Added to NRS by 1999, 1006; A 2009, 2631)
NV Rev Stat § 365.605 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.605 - Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice.

  1. The Department may seal a fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, if the retailer, dealer or supplier:  (a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter;  (b) Operates without the license required by the provisions of this chapter; or  (c) Operates without the bond or cash deposit required by the provisions of this chapter.  2. A fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.  3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, dealer or supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.  (Added to NRS by 2007, 1571)
NV Rev Stat § 365.610 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.610 - Enforcement by sheriffs and other peace officers.

County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this chapter, and they shall make arrests for this purpose when requested by the Department or its duly authorized agents.  [Part 9:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1691)
NV Rev Stat § 366.010 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.010 - Short title.

This chapter is known and may be cited as the Special Fuel Tax Act of 1953.  [1:364:1953]
NV Rev Stat § 366.020 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.020 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 366.022 to 366.100, inclusive, have the meanings ascribed to them in those sections.  [Part 2:364:1953] — (NRS A 1995, 2370; 1997, 1310, 3396; 1999, 1272; 2003, 2912; 2005, 1152; 2009, 2633; 2013, 1608)
NV Rev Stat § 366.022 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.022 - "Biodiesel" defined.

Biodiesel means a fuel that is composed of mono-alkyl esters of long-chain fatty acids derived from plant or animal matter and that meets the registration requirements for fuels and fuel additives of 40 C.F.R. Part 79 and the requirements of ASTM Standard D6751, "Standard Specification for Biodiesel Fuel Blend Stock (B100) for Middle Distillate Fuels."  (Added to NRS by 2009, 2632; A 2013, 1608)
NV Rev Stat § 366.023 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.023 - "Biodiesel blend" defined.

Biodiesel blend means a blend of biodiesel and a petroleum-based product suitable for use as a fuel in a motor vehicle.  (Added to NRS by 2009, 2632)
NV Rev Stat § 366.0235 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.0235 - "Biomass-based diesel" defined.

Biomass-based diesel means a diesel fuel substitute that is produced from nonpetroleum renewable resources and meets the registration requirements for fuels and fuel additives established by the Administrator of the United States Environmental Protection Agency pursuant to 42 U.S.C. § 7545, such as fuel derived from animal wastes, including, without limitation, poultry fats, poultry wastes and other waste materials, or from municipal solid waste and sludge and oil derived from wastewater and the treatment of wastewater. The term does not include biodiesel.  (Added to NRS by 2013, 1607)
NV Rev Stat § 366.024 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.024 - "Biomass-based diesel blend" defined.

Biomass-based diesel blend means a blend of any biomass-based diesel and any petroleum-based product that is suitable for use as a motor vehicle fuel.  (Added to NRS by 2013, 1608)
NV Rev Stat § 366.025 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.025 - "Department" defined.

Department means the Department of Motor Vehicles.  (Added to NRS by 1957, 600; A 1985, 1987; 2001, 2600)
NV Rev Stat § 366.0255 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.0255 - Dyed special fuel" defined.

Dyed special fuel means special fuel which, in accordance with subsection 1 of NRS 366.203, must be dyed before it is removed for distribution from the rack.  (Added to NRS by 2005, 1151)
NV Rev Stat § 366.026 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.026 - "Emulsion of water-phased hydrocarbon fuel" defined.

Emulsion of water-phased hydrocarbon fuel means a mixture of any hydrocarbon and water if the water is at least 20 percent by volume of the total mixture.  (Added to NRS by 1997, 1310)
NV Rev Stat § 366.030 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.030 - "Highway" defined.

  1. "Highway" means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction.  2. "Highway" does not include any way constructed by private individuals for the use of a private enterprise, although such way may be used occasionally by persons other than the individuals constructing such way or who use the way in furtherance of a private enterprise, if no public funds are currently used in the maintenance of such way in any amount whatsoever.  [Part 2:364:1953] — (NRS A 1969, 577)
NV Rev Stat § 366.035 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.035 - "Highway under construction or reconstruction" defined.

Highway under construction or reconstruction means all portions of a highway which are in any part constructed or maintained through the use of public funds, whether or not open to the use of the public.  (Added to NRS by 1969, 576)
NV Rev Stat § 366.040 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.040 - "Motor vehicle" defined.

Motor vehicle means and includes every self-propelled vehicle operated upon a highway.  [Part 2:364:1953]
NV Rev Stat § 366.055 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.055 - "Rack" defined.

Rack means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car or vessel.  (Added to NRS by 1995, 2367)
NV Rev Stat § 366.057 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.057 - Retail station" defined.

Retail station means any fixed facility or location that:  1. Operates in the retail business of selling or handling fuel; or  2. Dispenses fuel from a stationary pump or metered tank for which the access to the fuel is not controlled.  (Added to NRS by 2005, 1151)
NV Rev Stat § 366.058 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.058 - Retailer" defined.

Retailer means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.  (Added to NRS by 2005, 1151)
NV Rev Stat § 366.060 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.060 - "Special fuel" defined.

Special fuel means any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, including, without limitation, diesel, biodiesel, biodiesel blend, biomass-based diesel, biomass-based diesel blend, liquefied natural gas, an emulsion of water-phased hydrocarbon fuel or kerosene or any other product used in lieu of or blended with the combustible gas or liquid. The term does not include motor vehicle fuel as defined in chapter 365 of NRS.  [Part 2:364:1953] — (NRS A 1969, 577; 1997, 1310; 2009, 2633; 2013, 1608)
NV Rev Stat § 366.062 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.062 - "Special fuel dealer" defined.

Special fuel dealer means a person who sells compressed natural gas, liquefied natural gas or liquefied petroleum gas and delivers any part thereof into the tank for the supply of fuel of a motor vehicle that is not owned or controlled by that person.  (Added to NRS by 1997, 3395; A 2015, 450)
NV Rev Stat § 366.065 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.065 - "Special fuel exporter" defined.

Special fuel exporter means a person, other than a special fuel supplier, who receives special fuel in this State and sells or distributes it outside this State.  (Added to NRS by 1995, 2367)
NV Rev Stat § 366.068 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.068 - "Special fuel manufacturer" defined.

Special fuel manufacturer means a person who manufactures, blends, produces, refines, prepares, distills or compounds only special fuel containing biodiesel or biodiesel blend in this State for his or her personal use in this State or for sale or delivery in or outside of this State.  (Added to NRS by 2009, 2632)