reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 364 - License Taxes › NRS 364.127 - Requirements for payment of certain taxes.

1. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:
(a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and
(b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).
2. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.33561 shall require by ordinance and take such additional action as may be necessary to require:
(a) The payment of the proceeds of the tax which are required to be distributed pursuant to NRS 387.191 to the State Treasurer on or before the last day of the month immediately following the month for which the tax is collected; and
(b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).
3. The city council or other governing body of an incorporated city that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to require:
(a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and
(b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).
(Added to NRS by 2009, 2085; A 2009, 2096; 2019, 4244)
2023 Nevada Revised Statutes › Chapter 364 - License Taxes › NRS 364.130 - Community theaters exempt from business licenses.

1. As used in this section unless the context otherwise requires:
(a) "Community" means the inhabitants of a county, district, city or town.
(b) "Community theater" means a place for amusement, entertainment, recreation, or the study of art, conducted or operated for the benefit of a community.
2. The proceeds of all shows, entertainments and art lessons conducted, held or given in any community theater, or by an organization formed and existing for the exclusive purpose of operating or conducting such community theater, after deducting the necessary expenses therefor, must be devoted exclusively to community purposes. Exclusive title to all property and rights acquired for or in behalf of such theater or organization vests in the community wherein the theater is situated or wherein the organization is formed and exists, as the case may be.
3. No license tax may be imposed upon, or collected for, any community theater while used and occupied exclusively as such, nor upon any show, amusement, entertainment, recreation, or school of art conducted, held or given exclusively for community purposes.
[1:154:1925; NCL § 6702] + [2:154:1925; NCL § 6703] + [3:154:1925; NCL § 6704]—(NRS A 1983, 132)
2023 Nevada Revised Statutes › Chapter 364 - License Taxes › NRS 364.140 - Licenses to be posted; penalty.

1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of business, and keep it so conspicuously posted until the license has expired or the person ceases to transact such business.
2. Any person who shall fail to post or keep posted a license as required by this section shall be fined not more than $250.
[1911 C&P § 544; RL § 6809; NCL § 10490]—(NRS A 1967, 561; 1979, 1466)
2023 Nevada Revised Statutes › Chapter 364 - License Taxes › NRS 364.150 - Doing business without required license; penalty.

Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, shall be punished by a fine of not more than $250 for each offense.
[1911 C&P § 545; RL § 6810; NCL § 10491]—(NRS A 1967, 561; 1979, 1466)
2023 Nevada Revised Statutes › Chapter 364 - License Taxes › NRS 364.200 - Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue.

1. An ordinance adopted by a city or county after July 1, 1997, which imposes or increases a tax or fee on a private enterprise that is measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must include a statement of:
(a) The need for and purpose of the ordinance.
(b) The intended use for the revenue to be obtained pursuant to the ordinance.
2. An agenda that proposes such an ordinance must include a statement indicating whether the proposed ordinance establishes a new tax or fee, or increases an existing tax or fee.
3. If a city or county wishes to change a tax or fee on a private enterprise that is not a tax or fee that is measured by the income or revenue of the enterprise to a tax or fee that is measured by the income or revenue of the enterprise, the city or county must send a written notice, at least 14 days before the adoption of the ordinance that changes a tax or fee on a private enterprise to a tax or fee that is measured by the income or revenue of the enterprise, to each enterprise to which the ordinance will apply.
(Added to NRS by 1997, 2601; A 1999, 1313)
2023 Nevada Revised Statutes › Chapter 364 - License Taxes › NRS 364.220 - Audits: Rights of and notices to proprietor of enterprise.

If an audit is performed pursuant to subsection 2 of NRS 364.210:
1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit.
2. The proprietor must be informed of his or her rights in writing, including rights relating to the procedure required by subsection 3 of NRS 364.210.
3. The proprietor must be given notice, in writing, of the amount of any interest or penalties required to be paid as a result of the audit.
(Added to NRS by 1997, 2602)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 365.015 to 365.092, inclusive, have the meanings ascribed to them in those sections.
[Part 1:74:1935; A 1955, 170]—(NRS A 1999, 1007; 2003, 2904, 3203; 2009, 2631)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.020 - "Dealer" defined.

1. "Dealer" means every person who:
(a) Refines, manufactures, compounds or otherwise produces aviation fuel or fuel for jet or turbine-powered aircraft and sells or distributes the same in this State.
(b) Imports aviation fuel or fuel for jet or turbine-powered aircraft into this State and sells or distributes it therein, whether in the original package or container in which it is imported or otherwise, or who uses the aviation fuel or fuel for jet or turbine-powered aircraft in this State after having imported the fuel.
(c) Having acquired aviation fuel or fuel for jet or turbine-powered aircraft in this State in the original package or container, distributes or sells it in the original package or container or otherwise, or in any manner uses the fuel.
(d) Otherwise acquires in this State for sale, use or distribution in this State aviation fuel or fuel for jet or turbine-powered aircraft with respect to which there has been no prior taxable sale, use or distribution.
2. "Dealer" does not include any person who imports into this State aviation fuel, fuel for jet or turbine-powered aircraft in quantities of 500 gallons or less purchased from another dealer who is licensed under this chapter and who assumes liability for the collection and remittance of the applicable excise tax to this State.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1015; 1989, 1526; 1999, 1007)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.035 - "Fuel for jet or turbine-powered aircraft" defined.

"Fuel for jet or turbine-powered aircraft" means any inflammable liquid other than aviation fuel used for the propulsion of aircraft having jet or turbine type engines.
(Added to NRS by 1983, 1015)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.060 - "Motor vehicle fuel" defined.

"Motor vehicle fuel" means gasoline, natural gasoline, casing-head gasoline, methanol, ethanol or any other inflammable or combustible liquid, regardless of the name by which the liquid is known or sold, the chief use of which in this State is for the propulsion of motor vehicles, power-driven vessel or aircraft other than jet or turbine-powered aircraft. The term does not include kerosene, gas oil, fuel oil, fuel for jet or turbine-powered aircraft, diesel fuel, biodiesel, biodiesel blend, liquefied petroleum gas and an emulsion of water-phased hydrocarbon fuel, as that term is defined in NRS 366.026.
[Part 1:74:1935; A 1955, 170]—(NRS A 1963, 209; 1983, 1016; 1997, 1310; 2009, 2631)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.070 - "Person" defined.

"Person" includes a municipal corporation, quasi-municipal corporation, political subdivision and governmental agency.
[Part 1:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1985, 515)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.076 - "Rack" defined.

"Rack" means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering motor vehicle fuel from a refinery or terminal into a motor vehicle, rail car or vessel.
(Added to NRS by 1999, 1003)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.080 - "Retailer" defined.

"Retailer" means:
1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or
2. Any person in the business of handling motor vehicle fuel, other than aviation fuel, who delivers or authorizes the delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is not owned or controlled by that person.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016; 1999, 1007)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.084 - "Supplier" defined.

"Supplier" means a person who:
1. Imports or acquires immediately upon importation into this State motor vehicle fuel, except aviation fuel, from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;
2. Otherwise acquires for distribution in this State motor vehicle fuel, except aviation fuel, with respect to which there has been no previous taxable sale or use;
3. Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this State; or
4. Exports motor vehicle fuel, except aviation fuel, to a location outside of this State.
(Added to NRS by 1999, 1003; A 2019, 1571)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.092 - Transporter" defined.

"Transporter" means a person, except a supplier or an exporter licensed pursuant to this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft by pipeline, rail or truck in interstate commerce to or from any point within this State, or solely within this State.
(Added to NRS by 2003, 2904; A 2007, 1571)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.095 - Fuel deemed distributed.

All motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of so as to terminate the ownership and possession thereof by the dealer or any other person who imports such fuel owned by him or her shall be deemed to be distributed under this chapter.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.100 - Administration and enforcement by Department.

Except as otherwise provided, the Department is charged with the administration and enforcement of this chapter.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.110 - Rules and regulations of Department.

The Department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making the administration of this chapter effective.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.115 - Standards for determining whether alcohol is used as fuel or liquor.

The requirements of this State for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as a liquor are the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of the Treasury.
(Added to NRS by 1981, 116)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.120 - Appointment of assistants or agents.

The Department may appoint auditors, accountants, inspectors, clerks and such other assistants or agents as it may deem necessary to enforce its powers and perform its duties under this chapter.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1969, 256; 1975, 1690; 1985, 416)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.130 - Examinations, audits and inquiries.

1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers, exporters and transporters of petroleum products, and such other investigations as it deems necessary to carry out the provisions of this chapter.
2. If any investigation discloses that any report or any payment has been incorrect, the Department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690; 1999, 1007; 2003, 2904)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.138 - Confidentiality of certain records and information.

All supporting schedules, invoices and other pertinent papers relating to the business affairs and operations of any supplier, dealer, exporter or transporter, and any information obtained by an investigation of the records and equipment of any supplier, dealer, exporter or transporter, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by law.
(Added to NRS by 2007, 1570)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.140 - Exchange of information with other states.

The Department may, upon a request from the officials to whom is entrusted the enforcement of the motor vehicle fuel tax laws of any other state, if the other state furnishes similar information to this State, forward any information which it may have in its possession relative to the manufacture, receipt, storage, delivery, sale, use, transportation, shipment or other disposition by any supplier, dealer, exporter, transporter or other person of motor vehicle fuel or fuel for jet or turbine-powered aircraft.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1691; 1983, 1016; 2007, 1571)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.142 - Unlawful disclosure of information; penalty.

1. It is unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known in any manner whatever the business affairs, operations or information obtained by an investigation or examination of the records of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any report, or to permit any report or copy thereof to be seen or examined by any person except as otherwise provided in NRS 365.138 and 365.140.
2. Any violation of the provisions of subsection 1 is a gross misdemeanor.
(Added to NRS by 2007, 1571)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.150 - Money to augment administration of chapter.

Money to augment the administration of the provisions of this chapter must be provided by direct legislative appropriation to the Department from the State Highway Fund.
[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 1953, 326; 1955, 170] + [Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1969, 558; 1975, 1691; 1981, 257)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.170 - Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.

Every dealer shall:
1. Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and
2. In accordance with the provisions of NRS 365.330, pay an excise tax on:
(a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and
(b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,
so sold, distributed or used.
[Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572; 2011, 712)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.175 - Rate of tax on certain motor vehicle fuel; duties of suppliers.

Every supplier shall:
1. Not later than the last day of each calendar month, submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by the supplier in this State during the preceding calendar month; and
2. In accordance with the provisions of NRS 365.330, pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon so sold, distributed or used.
(Added to NRS by 1999, 1004; A 2003, 2905; 2007, 1572; 2011, 712)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.180 - Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department.

1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 3.6 cents per gallon on all motor vehicle fuel, except aviation fuel.
2. This tax must be accounted for by each supplier and be collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170]—(NRS A 1975, 1692; 1981, 1712, 1713; 1987, 1796; 1995, 1795; 1999, 1008)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.185 - Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department.

1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax on motor vehicle fuel.
2. This tax must be imposed and will increase if the tax collected by the Federal Government pursuant to the provisions of 26 U.S.C. § 4081 or any other tax collected by the Federal Government relating to motor vehicle fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced.
3. This tax must be accounted for by each supplier and collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.
(Added to NRS by 1973, 584; A 1975, 1692; 1997, 2965; 1999, 1009)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.190 - Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.

1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1.75 cents per gallon on all motor vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this section must be collected by the supplier in the manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide to the supplier a statement that sets forth the number of gallons of fuel that will be sold to retailers in each county in this State. The tax must be paid to the Department and delivered by the Department to the State Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department a copy of the statement provided to the supplier by the purchaser pursuant to this subsection.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170]—(NRS A 1975, 1692; 1981, 1713; 1995, 1795; 1999, 1009; 2003, 945)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.192 - Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.

1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1 cent per gallon on motor vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this section must be collected by the supplier in the manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide to the supplier a statement that sets forth the number of gallons of fuel that will be sold to retailers in each county in this State. The tax must be paid to the Department and delivered by the Department to the State Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department a copy of the statement provided to the supplier by the purchaser pursuant to this subsection.
(Added to NRS by 1983, 1579; A 1985, 843; 1989, 1102; 1991, 1900; 1995, 1795; 1999, 1009)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.200 - Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel.

1. In addition to any other taxes provided for by this chapter, every person who uses any inflammable or combustible liquid or other material other than motor vehicle fuel to operate a motor vehicle on the highways of this State, except special fuel as defined in NRS 366.060, shall pay an excise tax as provided by NRS 365.175, 365.180 and 365.190 for each gallon thereof so used, and shall render monthly statements and make monthly payments at the times and in the manner prescribed for a supplier in this chapter.
2. Any owner or operator of a motor vehicle who imports motor vehicle fuel or other fuel or material, except special fuel as defined in NRS 366.060, into this State, from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons shall, upon demand of the Department or its authorized agent, pay to the Department on such excess motor vehicle fuel the excise tax required to be paid by a supplier.
3. Any person who resells any motor vehicle fuel exempt from taxation pursuant to NRS 365.220 to 365.260, inclusive, for use that is not exempt pursuant to those provisions shall collect the excise tax required to be paid on the motor vehicle fuel and remit it to the Department.
4. The provisions of this chapter do not require more than one payment of any excise tax upon or in respect to the same fuel.
[2.2:74:1935; added 1955, 170]—(NRS A 1965, 1171; 1975, 1692; 1999, 1010)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.203 - Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel.

1. The governing body of a city may by ordinance, but not as in a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and
(b) Eight cents per gallon on aviation fuel,
sold, distributed or used at an airport which is owned or operated by the city in a county whose population is less than 100,000.
2. A board of county commissioners may by ordinance, but not as in a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and
(b) Eight cents per gallon on aviation fuel,
sold, distributed or used in the county, except at an airport where a tax is imposed pursuant to subsection 1.
3. A tax imposed pursuant to this section must be imposed on all taxpayers at the same rate. The city or county shall not allow any discounts, exemptions or other variance of the rate of the tax for any taxpayer except for the State or a political subdivision of the State.
4. Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.
(Added to NRS by 1991, 36; A 1993, 1069, 2785, 2824; 1997, 354; 1999, 1668; 2003, 3203)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)