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2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.120 - Employment of accountants, auditors and other assistants.

The Department may employ such accountants, auditors, investigators, assistants and clerks as it may deem necessary for the efficient administration of this chapter.
[Part 24:364:1953]—(NRS A 1957, 600; 1969, 577, 1086; 1985, 416)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.130 - Money for administration of chapter; payment of administrative costs.

1. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the State Highway Fund, upon presentation of budgets in the manner required by law.
2. All costs of administration of this chapter shall be paid from the legislative appropriation made from the State Highway Fund on 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.
[Part 24:364:1953] + [Part 29:364:1953]—(NRS A 1957, 600)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.150 - Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.

1. The Department or its authorized agents may:
(a) Examine the books, papers, records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer or any other person transporting or storing special fuel;
(b) Investigate the character of the disposition which any person makes of special fuel; and
(c) Stop and inspect a motor vehicle that is using or transporting special fuel,
to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.
2. The fact that the books, papers, records and equipment described in paragraph (a) of subsection 1 are not maintained in this State at the time of demand does not cause the Department to lose any right of examination pursuant to this chapter at the time and place those books, papers, records and equipment become available.
3. If a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer 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 special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer in any year.
4. 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.
5. Upon the demand of the Department, each special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer shall furnish a statement showing the contents of the records to such extent and in such detail and form as the Department may require.
[23:364:1953]—(NRS A 1957, 601; 1995, 2371; 1997, 3397; 1999, 1273; 2003, 2912; 2009, 2633)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.160 - Public and confidential records.

1. All records of mileage operated, origin and destination points within this State, equipment operated in this State, gallons or cubic feet consumed and tax paid must at all reasonable times be open to the public.
2. All supporting schedules, invoices and other pertinent papers relative to the business affairs and operations of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, and any information obtained by an investigation of the records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by NRS 239.0115 or by any other law.
[25:364:1953]—(NRS A 1987, 1388; 1995, 2372; 1997, 3397; 2003, 2913; 2007, 2092; 2009, 2634)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.170 - Exchange of information with other states.

The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign country, forward to those officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user, if such other state, district, territory or possession furnishes similar information to this State.
[26:364:1953]—(NRS A 1957, 601; 1995, 2372; 1997, 3397; 2003, 2913)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.175 - Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records.

1. To the extent permitted by federal law, the Department may enter into a cooperative agreement with other states and countries for the exchange of information regarding, and the auditing of, persons who use special fuel in motor vehicles operated or intended to operate interstate. Any agreement, arrangement or declaration, or any amendment thereto, is not effective until reduced to writing and signed by the parties thereto or their authorized representatives.
2. An agreement may include, with respect to persons who use special fuel, provisions:
(a) For determining the domicile of those persons;
(b) Specifying the records which are required to be kept by those persons;
(c) Relating to audit procedures, the exchange of information and persons eligible for licensing;
(d) Defining various words and terms;
(e) Setting forth the procedure for collecting special fuel taxes owing to another jurisdiction and forwarding those taxes to that jurisdiction; and
(f) Designed to facilitate the administration of the agreement.
3. The Department may, pursuant to the terms of an agreement, forward to the designated representatives of another jurisdiction any information in its possession relating to the manufacture, transportation, shipment, sale or use of special fuel by any person, and the location within this State of any motor vehicles owned by a person who has been identified by another jurisdiction as a user of special fuel.
4. An agreement may provide that each jurisdiction shall audit the records of persons residing or doing business within that jurisdiction to determine if the special fuel taxes owing to each jurisdiction have been properly reported and paid, and requiring each jurisdiction to forward the findings of its audits to every other jurisdiction in which the person who is the subject of an audit has incurred tax liability as a result of his or her use of special fuel. The audit findings received from another jurisdiction may be used by the Department as the basis for an estimated assessment of tax due from a person pursuant to the provisions of NRS 360A.100.
5. Any agreement entered into pursuant to the provisions of this section does not preclude the Department from auditing the records of any person subject to the provisions of this chapter.
6. As used in this section, "agreement" means the International Fuel Tax Agreement.
(Added to NRS by 1989, 1416; A 1999, 1019; 2019, 1573)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.180 - Unlawful disclosure of information; penalty.

1. It shall be 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 of 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 provided by NRS 366.160 and 366.170.
2. Any violation of the provisions of this section shall be a gross misdemeanor.
[27:364:1953]—(NRS A 1957, 601; 1967, 562)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.190 - Rate of tax.

1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:
(a) Diesel;
(b) Biodiesel;
(c) Biodiesel blend;
(d) Biomass-based diesel;
(e) Biomass-based diesel blend; and
(f) Liquefied natural gas.
2. A tax is hereby imposed:
(a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;
(b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and
(c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.
[Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.195 - Additional excise tax levied on special fuel if federal tax reduced or discontinued.

1. In addition to any other tax provided for in this chapter, there must be levied an excise tax on special 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. § 4041 or any other tax collected by the Federal Government relating to special 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.
(Added to NRS by 1973, 585; A 1997, 2967)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.197 - Factor for conversion of volumetric measurement.

For the purpose of taxing the sale or use of:
1. Compressed natural gas, 126.67 cubic feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1 gallon of special fuel.
2. Liquefied petroleum gas, 36.3 cubic feet or 4.2 pounds of liquefied petroleum gas shall be deemed to equal 1 gallon of special fuel.
3. Liquefied natural gas, 6.06 pounds of liquefied natural gas shall be deemed to equal 1 gallon of special fuel.
(Added to NRS by 1987, 1387; A 2013, 1608; 2015, 450)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.199 - Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.

1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store special fuel in this State to which dye has not been added pursuant to NRS 366.203 or for which the tax imposed pursuant to NRS 366.190 has not been paid.
2. A special fuel supplier or special fuel dealer may import or store special fuel which has not been dyed and for which the tax imposed pursuant to NRS 366.190 has not been paid.
(Added to NRS by 1995, 2367; A 1997, 3397)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.200 - Exempt sales and uses.

1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190. The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the Department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada.
2. Sales made to the United States Government or any instrumentality thereof are exempt from the tax imposed by this chapter.
3. Sales made to any state, county, municipality, district or other political subdivision thereof are exempt from the tax imposed by this chapter.
4. Sales made to any person to be used to propel a motor vehicle which is dedicated for exclusive use as part of a system which:
(a) Operates motor vehicles for public transportation in an urban area;
(b) Transports persons who pay the established fare; and
(c) Uses public money to operate the system or acquire new equipment,
are exempt from the tax imposed by this chapter.
5. Sales made to any person for use in operating special mobile equipment are exempt from the tax imposed by this chapter.
[Part 3:364:1953; A 1955, 425]—(NRS A 1957, 602; 1971, 87; 1983, 1944; 1995, 2411; 2001, 853)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.203 - Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.

1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.
2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this State a motor vehicle which contains dyed special fuel in the fuel tank of that vehicle. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.
3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200, is exempt from the tax imposed by this chapter may operate or maintain a motor vehicle on a highway in this State which contains dyed special fuel in the fuel tank of that motor vehicle.
4. A person may operate or maintain on a highway in this State any special mobile equipment that is incidentally operated or moved upon a highway or an implement of husbandry which contains dyed special fuel in the fuel tank of the special mobile equipment or implement of husbandry. As used in this subsection:
(a) "Highway" does not include a controlled-access highway as defined in NRS 484A.060.
(b) "Implement of husbandry" has the meaning ascribed to it in NRS 484D.020.
5. There is a rebuttable presumption that all special fuel which is not dyed special fuel and which is sold or distributed in this State is for the purpose of propelling a motor vehicle.
6. The Department shall, by regulation, define "incidentally operated or moved upon a highway" for purposes of this section.
(Added to NRS by 1995, 2367; A 1997, 2831, 3398; 1999, 679; 2001, 854; 2003, 514, 2913; 2005, 1152; 2007, 2518; 2015, 1116)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.207 - Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.

1. Except as otherwise provided in subsection 2, each special fuel supplier who sells or distributes special fuel to which dye has not been added shall, at the time the special fuel is purchased, collect the tax imposed pursuant to NRS 366.190.
2. A special fuel supplier shall not collect the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel is:
(a) A special fuel supplier;
(b) A special fuel exporter; or
(c) A special fuel dealer.
3. A special fuel supplier or special fuel exporter shall not purchase special fuel on which the tax imposed pursuant to NRS 366.190 has been paid, except that a newly licensed special fuel supplier or special fuel exporter may purchase such fuel during its first month of operation.
4. A special fuel supplier who sells special fuel to any other special fuel supplier, special fuel dealer or special fuel exporter 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 the special fuel supplier pursuant to this subsection; and
(b) The period for which those records must be kept by the special fuel supplier.
5. If, within a period of 6 months, a person purchases 200 gallons or more of special fuel in this State which is used for a purpose that is exempt from the payment of the tax on special fuel pursuant to NRS 366.200, that person may apply to the Department for a refund in the manner prescribed in subsection 6 of NRS 366.650.
6. Any person who resells, for a taxable purpose, special fuel that was exempt from the tax imposed by this chapter and to which dye has not been added shall collect the tax and remit it to the Department.
(Added to NRS by 1995, 2367; A 1997, 3398; 1999, 1273; 2007, 1579)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.210 - Tax in lieu of tax imposed by chapter 365 of NRS.

The tax imposed by this chapter shall be in lieu of the tax imposed by chapter 365 of NRS in connection with special fuel as defined in NRS 366.060.
[30:364:1953]—(NRS A 1969, 578)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.220 - Mandatory licensing requirements; application for license; regulations of Department.

1. Except as otherwise provided in this chapter:
(a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, a person must apply to the Department, on forms to be prescribed by the Department, for a license authorizing the applicant to engage in business as a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel manufacturer or to operate as a special fuel user.
(b) It is unlawful for any person to be:
(1) A special fuel dealer without holding a license as a special fuel dealer pursuant to this chapter.
(2) A special fuel supplier without holding a license as a special fuel supplier pursuant to this chapter.
(3) A special fuel exporter without holding a license as a special fuel exporter pursuant to this chapter.
(4) A special fuel transporter without holding a license as a special fuel transporter pursuant to this chapter.
(5) A special fuel user without holding a license as a special fuel user pursuant to this chapter.
(6) A special fuel manufacturer without holding a license as a special fuel manufacturer pursuant to this chapter.
2. The Department may adopt regulations relating to the issuance of any license pursuant to this chapter and the collection of fees therefor.
[Part 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1971, 636; 1973, 695; 1981, 1056; 1985, 2129; 1987, 489; 1995, 2372; 1997, 3398; 2003, 2914; 2005, 1153; 2007, 1580; 2009, 2634)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.221 - Special fuel user: Exemptions from licensing.

1. Except as otherwise provided in subsection 2, a special fuel user’s license is not required of the following classes of special fuel users:
(a) Operators of motor vehicles who make occasional trips into this State for service or repair.
(b) Operators of house coaches as defined in NRS 484B.027.
(c) Operators of motor vehicles having a declared gross weight of 26,000 pounds or less.
(d) Operators of unladen motor vehicles purchased in this State for the trip from the point of delivery to the state boundary.
(e) Operators of motor vehicles who make occasional trips into or across this State for nonprofit or eleemosynary purposes.
(f) Operators of motor vehicles which are operated exclusively within this State.
2. A person otherwise exempt pursuant to subsection 1 who does not purchase special fuel in this State in an amount commensurate with his or her consumption of special fuel in the propulsion of motor vehicles on the highways of this State shall secure a special fuel user’s license.
(Added to NRS by 1971, 635; A 1981, 1056; 1983, 1627; 1985, 1840, 2129; 1987, 490, 1865, 1866; 1989, 1417; 1999, 155; 2001, 59; 2009, 2635)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.223 - Temporary permit for special fuel; regulations of Department.

1. A special fuel user may, in lieu of causing a motor vehicle that has a declared gross weight in excess of 26,000 pounds to be licensed pursuant to the provisions of NRS 366.220, obtain a temporary permit for special fuel from a vendor authorized to issue permits pursuant to NRS 481.051 before entering the State. The fee for a temporary permit for special fuel is $30 and is not refundable.
2. Except as otherwise provided in subsection 3, a temporary permit for special fuel authorizes the operation of such a motor vehicle over the highways of this State from point of entry to point of exit for not more than 24 consecutive hours.
3. The Department may issue to the owner or operator of a common motor carrier of passengers a temporary permit for special fuel that authorizes the operation of the motor carrier for not more than 120 consecutive hours.
4. The Department may adopt regulations relating to the issuance of a temporary permit for special fuel pursuant to this section.
(Added to NRS by 1997, 3396; A 2009, 2635)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.240 - Issuance or denial of license.

1. Except as otherwise provided in subsection 2 and NRS 366.245, the Department shall:
(a) Upon receipt of the application and bond in proper form, issue to the applicant a special fuel supplier’s or special fuel dealer’s license.
(b) Upon receipt of the application in proper form, issue to the applicant a special fuel exporter’s, special fuel transporter’s, special fuel user’s or special fuel manufacturer’s license.
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 special fuel supplier or special fuel dealer, neglects or refuses to furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on special fuel 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 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1977, 378; 1983, 1627; 1987, 490; 1989, 29; 1995, 2372; 1997, 3399; 2003, 2914; 2009, 2637; 2019, 1573)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.245 - Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations.

1. Upon the request of a special fuel user or a service provider, the Department may enter into an agreement with the special fuel user or service provider which authorizes the special fuel user or service provider to license a special fuel user or renew a special fuel user’s license and issue the identifying device required by NRS 366.265, if applicable.
2. Before licensing a special fuel user, renewing a special fuel user’s license or issuing an identifying device pursuant to subsection 1:
(a) A special fuel user who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $25,000; and
(b) A service provider who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $50,000.
3. If a special fuel user or service provider provides a savings certificate, certificate of deposit or investment certificate pursuant to NRS 100.065 in lieu of the bond required pursuant to subsection 2, the certificate must state that the amount is not available for withdrawal except upon the approval of the Director of the Department.
4. If at any time a special fuel user or service provider is unable to account for an unissued license or an identifying device, the special fuel user or service provider must immediately pay to the Department an amount established by the Department.
5. The Department may cancel an agreement entered into pursuant to this section with any special fuel user or service provider for refusing or neglecting to comply with the provisions of this chapter.
6. The Director shall adopt such regulations as are necessary to carry out the provisions of this section.
7. As used in this section, "service provider" means a business or organization authorized by the Department to license a special fuel user or renew a special fuel user’s license on behalf of a special fuel user.
(Added to NRS by 2019, 1572)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.250 - Hearing on denial of license.

Any applicant whose application for a special fuel supplier’s license, special fuel dealer’s license, special fuel exporter’s license, special fuel transporter’s license, special fuel user’s license or special fuel manufacturer’s license 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.
[Part 5:364:1953]—(NRS A 1957, 602; 1969, 579; 1995, 2373; 1997, 3399; 2003, 2915; 2009, 2637)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.260 - Term and transferability of licenses; regulations for renewal of licenses.

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.
[Part 5:364:1953]—(NRS A 1959, 853; 1965, 566; 1969, 579; 1983, 1628; 1987, 490; 1995, 2373; 1997, 3399; 2003, 2915; 2007, 1582)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.265 - Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device.

1. A special fuel user who is required to hold a special fuel user’s license pursuant to the provisions of this chapter shall:
(a) If the special fuel user uses special fuel in a motor vehicle that is operated or intended to operate interstate:
(1) Obtain an identifying device issued pursuant to:
(I) An agreement with the Department entered into pursuant to NRS 366.245; or
(II) A cooperative agreement entered into pursuant to NRS 366.175; and
(2) Conspicuously display that identifying device on the exterior of the motor vehicle in such location as is required pursuant to the cooperative agreement.
(b) At any time the special fuel user is using special fuel in this State, ensure that his or her license, a reproduction of the license that is authorized by the Department or an electronic device that displays the license in an electronic format that is authorized by the Department is located in the motor vehicle.
2. The Department may establish by regulation a fee for the issuance of the identifying device described in subsection 1, in an amount not to exceed the estimated administrative costs of issuing the device. If the Department establishes the fee and issues such a device to a special fuel user or provides such a device to the special fuel user under the terms of an agreement entered into pursuant to NRS 366.245, it shall charge and collect the fee from the special fuel user.
3. If proof of licensure is provided by means of an electronic device:
(a) The person who presents the electronic device assumes all liability for any resulting damage to the electronic device; and
(b) The licensee may be held liable for other infractions indicated by the electronic image displaying evidence of licensure.
(Added to NRS by 1999, 1272; A 2013, 2567; 2019, 1574)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.270 - Duties upon discontinuance, sale or transfer of business.

If any person ceases to be a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer 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 by the Department or under the terms of an agreement entered into with the Department pursuant to NRS 366.245.
3. If the person is:
(a) A special fuel user registered under the Interstate Highway User Fee Apportionment Act, file the tax return required pursuant to NRS 366.380 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(b) A special fuel supplier, file the tax return required pursuant to NRS 366.383 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(c) A special fuel dealer or special fuel manufacturer, file the tax return required pursuant to NRS 366.386 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(d) A special fuel exporter, file the report required pursuant to NRS 366.387 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(e) A special fuel transporter, file the report required pursuant to NRS 366.695 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
[Part 5:364:1953]—(NRS A 1957, 603; A 1960, 84; 1969, 579; 1975, 26; 1977, 379; 1983, 1628; 1987, 491; 1995, 2373; 1997, 3399; 2003, 2915; 2007, 1582; 2009, 2637; 2019, 1574)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.350 - Suspension, revocation or cancellation of license.

1. The Department may suspend, revoke or cancel the license of any special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel user for refusing or neglecting to comply with the provisions of this chapter.
2. If a special fuel dealer or special fuel 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 special fuel dealer or special fuel supplier, the Department shall suspend his or her license immediately.
3. Before revoking or cancelling a license issued pursuant to this chapter, the Department shall send a notice by registered or certified mail to the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter at his or her last known address. The notice must order the special fuel dealer, special fuel supplier, special fuel exporter or special fuel 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 special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter an opportunity to be heard. The Department may revoke or cancel his or her license after reviewing all information received.
4. The Department shall cancel any license issued pursuant to this chapter upon the surrender of the license by the holder.
5. If a surety has lodged with the Department a written request to be released and discharged of liability, the Department shall notify the special fuel supplier or special fuel dealer who furnished the bond, and unless he or she files a new bond as required by the Department or makes a deposit in lieu thereof as provided in NRS 366.235, the Department shall cancel his or her license.
[Part 7:364:1953; A 1955, 425]—(NRS A 1957, 604; 1969, 95; 1995, 2373; 1997, 3400; 2003, 2916; 2007, 1582)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.370 - Due date of tax; when payment by mail is deemed received.

1. Except as otherwise provided in this chapter, the excise tax imposed by this chapter with respect to the use or sale of special fuel during any calendar quarter is due on or before the last day of the first month following the quarterly period to which it relates.
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. A special fuel supplier shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.383.
5. A special fuel dealer or special fuel manufacturer shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.386.
[Part 8:364:1953]—(NRS A 1973, 701; 1977, 379; 1987, 491; 1995, 2374; 1997, 3400; 2003, 2916; 2009, 2638)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.375 - When tax becomes delinquent; deposit of proceeds from penalty.

1. If the amount of any excise tax for any reporting period is not paid to the State on or before the date due, the payment 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.
(Added to NRS by 2003, 2911; A 2007, 1583)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.380 - Special fuel users: Quarterly returns and payments.

1. On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.
2. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.
[Part 8:364:1953] + [10:364:1953]—(NRS A 1957, 578; 1959, 90; 1969, 579; 1973, 702; 1975, 212; 1977, 380; 1987, 491; 1997, 3401; 2007, 1583)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.383 - Special fuel suppliers: Monthly returns and payments.

1. Each special fuel supplier shall, not later than the last day of each month:
(a) Submit to the Department a tax return which sets forth:
(1) The number of gallons of special fuel the special fuel supplier received during the previous month;
(2) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State during the previous month; and
(3) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State in which dye was added during the previous month.
(b) Pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold, distributed or used during the previous month for which dye was not added in the manner prescribed in this chapter.
2. The Department may, by regulation, establish a procedure requiring special fuel suppliers to submit tax returns required by this section electronically.
(Added to NRS by 1995, 2368; A 2005, 1153)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.386 - Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.

1. On or before the last day of the month following each reporting period, a special fuel dealer or special fuel manufacturer shall file with the Department a tax return for the preceding reporting period, regardless of the amount of tax collected, on a form prescribed by the Department.
2. The tax return must:
(a) Include information required by the Department for the administration and enforcement of this chapter;
(b) Report all quantities of special fuel in gallons; and
(c) Be accompanied by a remittance, payable to the Department, for the amount of the tax due.
3. Except as otherwise provided in this subsection, the reporting period for a special fuel dealer or special fuel manufacturer is a calendar month. Upon application by a special fuel dealer or special fuel manufacturer, the Department may assign to the special fuel dealer or special fuel manufacturer for a specific calendar year:
(a) A reporting period consisting of that entire calendar year if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell not more than 200 gallons of special fuel in this State each calendar month of that reporting period.
(b) Two reporting periods consisting of 6 consecutive calendar months, commencing on the first day of January and July, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 200 gallons but not more than 500 gallons of special fuel in this State each calendar month during those reporting periods.
(c) Four reporting periods consisting of 3 consecutive months, commencing on the first day of January, April, July and October, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 500 gallons but less than 5,000 gallons of special fuel in this State each calendar month during those reporting periods.
(Added to NRS by 1997, 3395; A 2003, 2916; 2009, 2638; 2015, 450)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.387 - Special fuel exporters: Monthly statements.

Each special fuel exporter shall, not later than the last day of each month, submit to the Department a written statement which sets forth:
1. The number of gallons of special fuel the special fuel exporter received during the previous month;
2. The number of gallons of special fuel the special fuel exporter sold or distributed outside this State;
3. The name and mailing address of each person to whom the special fuel exporter sold or distributed special fuel outside this State; and
4. The number of gallons of special fuel the special fuel exporter sold or distributed to each person to whom he or she sold or distributed special fuel outside this State.
(Added to NRS by 1995, 2368)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.388 - Unlicensed persons who collect tax: Monthly returns and payments.

Every person not licensed pursuant to this chapter who collects an excise tax shall, not later than the last day of each calendar month, file with the Department a tax return upon which is reported all such taxes collected during the preceding calendar month and, in accordance with the provisions of NRS 366.370, pay the tax to the Department.
(Added to NRS by 2007, 1578)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.390 - Retention of percentage of tax for certain costs.

1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel 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.
2. A special fuel 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 1 for any month for which a tax return is not filed when due or a payment is not made when due.
[Part 8:364:1953]—(NRS A 1957, 604; 1995, 2374; 1997, 3401; 1999, 1274; 2001, 86; 2003, 2917)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.395 - Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent.

1. Any special fuel user who fails to file a tax return or pay any excise tax by the date due shall pay, in addition to any tax that may be due, a delinquent filing fee of $50 or a penalty of 10 percent of the amount of tax owed, whichever is greater, plus interest on the amount of any tax that may be due at a rate established by the Department in accordance with the provisions of a cooperative agreement entered into pursuant to NRS 366.175, from the date the tax was due until the date of payment.
2. A tax return, statement or payment is considered delinquent if it is not received by the Department on or before the date the tax return, statement or payment is due, as prescribed by the provisions of this chapter.
3. A tax return, statement or 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 country upon an envelope containing the tax return, statement or payment.
[9:364:1953]—(NRS A 1969, 580; 1971, 88; 1973, 702; 1987, 492, 611; 1989, 1418; 1995, 2374; 1997, 3401; 1999, 1020; 2007, 1584; 2013, 2567; 2019, 1575)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.540 - Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.

1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers, special fuel users and special fuel manufacturers. A special fuel supplier or special fuel dealer shall pay to the Department the excise tax he or she collects from purchasers of special fuel with the return filed pursuant to NRS 366.383 or 366.386, respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in this chapter by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this State exceeds the number of gallons of special fuel purchases by the special fuel user. The tax paid by a special fuel manufacturer must be computed by multiplying the tax rate per gallon provided in this chapter by the number of gallons of special fuel that the special fuel manufacturer places into or sells for placement into the supply tank of a motor vehicle in this State.
2. If the Department determines that a special fuel supplier or special fuel dealer, 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 special fuel supplier, special fuel dealer 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 special fuel supplier, special fuel dealer or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.
3. A retailer who receives or sells special 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 special fuel had not been paid.
[Part 3:364:1953; A 1955, 425]—(NRS A 1969, 580; 1983, 1628; 1987, 492; 1995, 2376; 1997, 3403; 1999, 1020; 2003, 2917; 2007, 1584; 2009, 2639)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.545 - Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.

1. The operator of a motor vehicle which comes within the provisions of this chapter is presumed to be the owner of such vehicle.
2. The lessee and lessor of a motor vehicle which comes within the provisions of this chapter are jointly and severally liable for any taxes, penalties or interest payable to the Department.
(Added to NRS by 1969, 577)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.551 - Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.

1. A responsible person who willfully fails to collect or pay to the Department the tax imposed by this chapter or who willfully attempts to evade the payment of the tax is jointly and severally liable with the special fuel dealer or special fuel supplier for the tax owed, plus interest and all applicable penalties. The responsible person shall pay the tax upon notice from the Department that it is due.
2. As used in this section, "responsible person" includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or limited-liability company,
whose job or duty it is to collect, account for or pay to the Department the tax imposed by this chapter.
(Added to NRS by 2007, 1578)