reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.351 - 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 dealer or 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 1995, 1065; A 1999, 1011)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.370 - Tax refunds: Persons entitled; payment by prescribed classes; minimum claims.

Any person who exports any motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State, or who sells any such fuel to the United States Government for official use of the United States Armed Forces, or who buys and uses any such fuel for purposes other than for the propulsion of motor vehicles or jet or turbine-powered aircraft, and who has paid any tax on such fuel levied or directed to be paid as provided by this chapter, either directly by the collection of the tax by the vendor from the customer or indirectly by the addition of the amount of the tax to the price of the fuel, must be reimbursed and repaid the amount of the tax so paid by him or her, except as follows:
1. Claims for refunds must be paid by prescribed classes in accordance with the regulations of the Department.
2. The minimum claim for a refund must be based on at least 200 gallons of such fuel purchased in this State within a 6-month period which is used for a purpose that is exempt from payment of the excise taxes imposed by this chapter.
3. No refund of motor vehicle fuel taxes may be made for off-highway use of motor vehicle fuel consumed in watercraft in this State for recreational purposes.
4. A person who exports, sells, buys or uses aviation fuel for any purpose is not entitled to reimbursement of any tax paid by him or her on such fuel.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1965, 1171; 1966, 72; 1969, 558; 1975, 1696; 1983, 389, 1019; 1995, 1795; 2007, 1575)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.390 - Payment of refund by Department.

Upon the presentation of the invoices, written statements, tax exemption certificates or exportation certificates required pursuant to this chapter, the Department shall cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes paid by the claimant less the percentage allowed the dealer or supplier pursuant to NRS 365.330.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1697; 1983, 389; 1999, 1015; 2003, 2909)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.400 - Payment of refund based on duplicate invoice.

In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the Department until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice shall be made until after the expiration of such statutory period.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1697)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.410 - Examination of claimant’s books and records; effect of refusal to permit examination.

In order to establish the validity of any claim the Department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1697)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.420 - Time for application for refund.

1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State must be filed with the Department within 3 months after the date of exportation.
2. Other applications, together with the necessary supporting evidence, must be filed with the Department within 12 months after the date of purchase.
3. Rights to refunds are forfeited if applications are not filed with the Department within the times prescribed in this section.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1697; 1983, 474, 1021; 2003, 2909)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.430 - Sources and manner of payment of refunds.

1. All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
2. Any refunds to be made of the taxes provided for in NRS 365.180 and 365.190 must be paid in the manner provided in this chapter and deducted from the amount of any later payment to the county or counties in which the taxes were collected.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170] + [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1969, 559; 1975, 1698; 1977, 199; 1981, 257; 1983, 1021)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.440 - Granting of credit in lieu of refund.

In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by a dealer or supplier in such a manner as would entitle a purchaser to claim a refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft to the Department made by a dealer or supplier, credit may be given the dealer or supplier upon his or her tax return and assessment.
[Part 1:74:1935; A 1955, 170]—(NRS A 1975, 1698; 1983, 1021; 1999, 1015)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.445 - Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.

1. For the purposes of this section, "bulk purchases" means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.
2. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases, without the necessity of maintaining records of use.
3. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.
4. The Department is empowered to issue reasonable rules and regulations to carry out the purposes of this section.
(Added to NRS by 1957, 127; A 1965, 1173; 1966, 71; 1975, 1698)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.450 - Injunction or other process to prevent collection prohibited.

No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection under this chapter of any excise tax assessed by the Department.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975, 1698)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.460 - Action to recover amount paid: Protest required; venue.

After payment of any excise tax under protest duly verified, served on the Department, and setting forth the grounds of objection to the legality of the excise tax, the dealer or supplier paying the excise tax may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the excise tax so paid under protest.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1969, 312; 1975, 1698; 1999, 1015, 2494; 2001, 69)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.470 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

1. No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.
2. No grounds of illegality of the excise tax shall be considered by the Court other than those set forth in the protest filed at the time of the payment of the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 2494)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.480 - Judgment for plaintiff: Disposition of amount; interest.

1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.
2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount of the excise tax found to have been collected illegally from the date of payment thereof to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975, 1699)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.490 - Judgment not to be rendered for plaintiff when action is by or in name of assignee.

A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any excise tax paid under this chapter when such action is brought by or in the name of an assignee of the dealer or supplier paying the excise tax, or by any person, company or corporation other than the person, company or corporation which has paid the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 1016)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.500 - Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records.

1. Every dealer, supplier, exporter and transporter shall cause to be kept a true record, in such form as may be prescribed or approved by the Department, of all stocks of motor vehicle fuel and fuel for jet or turbine-powered aircraft and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, exportations, transportations, use, sales and distribution thereof.
2. The Department or its authorized agents may:
(a) Examine the books, records, papers and equipment of any dealer, supplier, exporter or transporter of such fuel or liquids, or of any other person transporting or storing such fuel or liquids;
(b) Investigate the character of the disposition which any person makes of such fuel or liquids; and
(c) Stop and inspect a motor vehicle that is using or transporting such fuel or liquids,
to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.
3. Books and records subject to examination pursuant to subsection 2 must remain available for examination for a period of 4 years after the date of any entry therein.
4. If a dealer, supplier, exporter or transporter wishes to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he or she must pay a fee for the examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining those books and records, plus the actual expenses of the examiner during the time that the examiner is absent from this State for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing those books and records. Not more than two such examinations may be charged against any dealer, supplier, exporter or transporter in any year.
5. Any money received must be deposited by the Department to the credit of the fund or operating account from which the expenditures for the examination were paid.
6. Upon the demand of the Department, each dealer, supplier, exporter or transporter shall furnish a statement showing the contents of the books and records to such extent and in such detail and form as the Department may require.
[Part 6:74:1935; A 1955, 170]—(NRS A 1965, 1173; 1975, 1699; 1983, 1021; 1999, 1016; 2003, 2910; 2007, 1576)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.505 - Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter.

1. Each supplier shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of motor vehicle fuel, other than aviation fuel, and transports the fuel from the place of purchase. The record of the shipment must include the:
(a) Place where the fuel was purchased;
(b) Place to which the purchaser declares the fuel will be transported;
(c) Number of gallons of fuel transported; and
(d) Name and address of the purchaser of the fuel.
2. Each person who transports motor vehicle fuel, other than aviation fuel, in this State shall:
(a) Keep the record of shipment required by subsection 1 in the vehicle in which the fuel is transported until the fuel is delivered to the purchaser; and
(b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
(Added to NRS by 1999, 1005)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.510 - Records of retailers: Maintenance, contents and inspection.

1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the price thereof and the name of the person who supplies the fuel, together with delivery tickets, invoices and such other records as the Department may require.
2. Such records are subject to inspection by the Department or its authorized agents at all times within business hours.
[Part 6:74:1935; A 1955, 170]—(NRS A 1975, 1699; 1983, 1022; 2003, 2910)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.515 - Monthly statements by exporters.

Each exporter shall, not later than the last day of each calendar month, submit to the Department a written statement which sets forth:
1. The number of gallons of motor vehicle fuel, other than aviation fuel, received by the exporter during the previous month;
2. The number of gallons of motor vehicle fuel, other than aviation fuel, sold or distributed by the exporter outside this State;
3. The name and mailing address of each person to whom the exporter sold or distributed motor vehicle fuel, other than aviation fuel, outside this State; and
4. The number of gallons of motor vehicle fuel, other than aviation fuel, sold or distributed by the exporter to each person to whom he or she sold or distributed the fuel outside this State.
(Added to NRS by 1999, 1004)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.520 - Monthly reports of deliveries by transporters.

1. Every transporter, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft in interstate commerce to or from any point within this State, or solely within this State, shall report all those deliveries to the Department.
2. A report must be made for each calendar month and must be filed not later than the last day of each month for the deliveries made during the preceding month. The report must show:
(a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made.
(b) The date of every delivery.
(c) The amount of every delivery in gallons.
(d) Such other information as the Department may require.
[Part 7:74:1935; A 1953, 326; 1955, 170]—(NRS A 1959, 627; 1965, 1174; 1975, 1700; 1983, 1022; 2003, 2910; 2007, 1576)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.530 - Documentation required when transporting certain fuels; failure to produce documentation.

1. Every person transporting on any highway in this State aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids in an amount of 25 gallons or more shall have in his or her possession at all times while transporting the fuel an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported.
2. Any person engaged in transporting aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers is required only to have in his or her possession adequate evidence showing the amount of the aviation fuel, fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids loaded in his or her conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of the delivery of the fuel to the dealer must be furnished to the Department upon request.
3. A person shall produce and exhibit the documentation and evidence required to be in his or her possession by this section to any sheriff, deputy sheriff, police officer or authorized agent of the Department upon request. If the person fails to produce the documentation and evidence, the sheriff, deputy sheriff, police officer or authorized agent of the Department may seize and detain the truck and trailer and the fuel or other inflammable or combustible liquid until the documentation and evidence are produced and any taxes due are paid.
[8:74:1935; 1931 NCL § 6570.08]—(NRS A 1975, 1700; 1983, 1023; 1995, 1066; 1999, 1016)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.531 - Definitions.

As used in NRS 365.531 to 365.565, inclusive, unless the context otherwise requires, the words and terms defined in NRS 365.532 and 365.534 have the meanings ascribed to them in those sections.
(Added to NRS by 2015, 527)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.532 - "Construction, maintenance and repair" defined.

"Construction, maintenance and repair" includes, without limitation:
1. The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;
2. Grades and regrades;
3. Graveling, oiling, surfacing, macadamizing and paving;
4. Sweeping, cleaning and sanding roads and removing snow from roads;
5. Installing, maintaining and repairing:
(a) Crosswalks, sidewalks and pathways that are within the right-of-way;
(b) Culverts, catch basins, drains, sewers and manholes;
(c) Inlets and outlets;
(d) Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;
(e) Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation;
(f) Grade and traffic separators;
(g) Fences, cattle guards and other devices to control access to a county or city road;
(h) Signs, markings and devices for the control of traffic; and
(i) Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;
6. The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and
7. The payment of administrative costs that are:
(a) Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and
(b) Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.
(Added to NRS by 2015, 527)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.534 - "Right-of-way" defined.

"Right-of-way" means:
1. Any public road, highway, street or alley.
2. Any real property or any interest therein that is acquired, dedicated or reserved for the construction, operation and maintenance of a public road, highway, street or alley.
(Added to NRS by 2015, 528)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.540 - General requirements for particular proceeds.

1. The money collected, as prescribed by NRS 365.175 and 365.185, from the tax on motor vehicle fuels, other than aviation fuel, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535, must be placed to the credit of the State Highway Fund by the State Treasurer. An amount equal to that part of the tax collected pursuant to NRS 365.175, which represents 5 cents of the tax per gallon must be used exclusively for the construction, maintenance and repair of a right-of-way.
2. The money collected, as prescribed by NRS 365.180 and 365.190, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535, must be allocated by the Department as prescribed in NRS 365.550 and 365.560.
3. The money collected as prescribed by NRS 365.200 must be allocated by the Department as prescribed by NRS 365.550 and 365.560.
4. The money collected from the tax on aviation fuel must be deposited by the Department with the State Treasurer for credit to the Account for Taxes on Aviation Fuel, which is hereby created as a revolving account.
[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 1953, 326; 1955, 170]—(NRS A 1965, 1069; 1969, 559; 1973, 585; 1975, 1702; 1983, 1023; 1991, 38, 1902; 1995, 1796; 1999, 1018; 2001, 387, 391; 2015, 528)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.560 - Proceeds of tax levied pursuant to NRS 365.190.

1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly by the Department to the counties in which the payment of the tax originates pursuant to the formula set forth in subsection 2.
2. The receipts must be apportioned by the Department between the county, towns with town boards as organized under NRS 269.016 to 269.019, inclusive, and incorporated cities within the county in the same ratio as the assessed valuation of property within the boundaries of the towns or incorporated cities within the county bears to the total assessed valuation of property within the county, including property within the towns or incorporated cities.
3. Any money apportioned to a county pursuant to subsection 2 must be expended by the county solely for:
(a) The service and redemption of revenue bonds issued pursuant to chapter 373 of NRS; and
(b) The construction, maintenance and repair of county rights-of-way.
4. Any money apportioned to towns or incorporated cities pursuant to subsection 2 must be expended only for the construction, maintenance and repair of rights-of-way, other than state highways, under the direction and control of the governing body of the town or city.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647; 1953, 368; 1955, 170]—(NRS A 1967, 1737; 1969, 333, 1420; 1975, 1703; 1997, 2967; 2001, 389; 2015, 534)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.562 - Proceeds of tax levied pursuant to NRS 365.192.

1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the Department to the counties in proportion to the number of gallons of fuel that are sold to the retailers in each county pursuant to the information contained in the statements provided to the Department pursuant to NRS 365.192.
2. The Department must apportion the receipts of that tax among the county, for unincorporated areas of the county, and each incorporated city in the county. The county and each city are respectively entitled to receive each month that proportion of those receipts which its total population bears to the total population of the county.
3. The money apportioned to the county or a city must be used by the county or city for the construction, maintenance and repair of the rights-of-way in the county or city, other than those maintained by the Federal Government and this State.
(Added to NRS by 1983, 1580; A 1985, 844; 1991, 1901; 1999, 1010; 2003, 1803; 2015, 534)—(Substituted in revision for NRS 365.196)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.565 - Proceeds of tax derived from aviation fuel.

1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following manner:
(a) The amount of any optional tax must be remitted to the:
(1) Governmental entity which operates the airport at which the optional tax was collected, if the airport is operated by a governmental entity;
(2) Governmental entity which owns the airport at which the optional tax was collected, if the airport is owned but not operated by a governmental entity; or
(3) Airport at which the optional tax was collected, if the airport is neither owned nor operated by a governmental entity.
(b) After deducting the amount allocated pursuant to paragraph (a), there must be transferred to the Civil Air Patrol Account, which is hereby created, for the ensuing fiscal year, the total amount remaining in the Account for Taxes on Aviation Fuel.
2. Any money received by a governmental entity or airport pursuant to subsection 1, except for the money transferred to the Civil Air Patrol Account, must be used by that governmental entity or airport in the same manner as money allocated to a governmental entity or airport pursuant to NRS 365.545.
3. The amount transferred to the Civil Air Patrol Account pursuant to this section must be expended for the support of the Nevada Wing of the Civil Air Patrol and is in addition to and separate from any legislative appropriations made to the Civil Air Patrol Account for the support of that Wing.
4. Money in the Civil Air Patrol Account may be paid out only upon claims certified by the Wing Commander and the Wing Finance Officer and approved by the State Board of Examiners, in the same manner as other claims against the State are paid.
5. Money in the Civil Air Patrol Account may be used only by the Wing to:
(a) Carry out its search, rescue and emergency operations, homeland defense and narcotics interdiction missions;
(b) Maintain a headquarters; and
(c) Purchase, maintain and repair emergency and training equipment.
6. No money in the Civil Air Patrol Account may be expended for:
(a) The purchase of any aircraft;
(b) Travel expenses; or
(c) Training expenses.
7. Any person who makes a claim against the Civil Air Patrol Account shall reimburse the Account if payment for the claim is also received from another source.
8. As used in this section, "optional tax" means a tax on aviation fuel imposed pursuant to NRS 365.203.
(Added to NRS by 1965, 1175; A 1966, 71; 1969, 894; 1971, 1092; 1975, 7; 1977, 199; 1983, 1024, 1898; 1985, 36; 1989, 199; 1991, 1767; 1995, 1796; 2001, 1136; 2003, 3205; 2005, 690; 2017, 969)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.570 - Unlawful acts.

1. It is unlawful for any person:
(a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter;
(b) Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Department or in connection with an application for refund of any tax;
(c) Knowingly to collect or attempt to collect or cause to be repaid to that person or to any person, either directly or indirectly, any refund of any tax without being entitled to the same;
(d) To engage in business in this State as a dealer, supplier or exporter or to act in this State as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity;
(e) To sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft upon which the tax imposed by this chapter has not been paid, purchased by or consigned to that person by any person other than a licensed dealer or supplier; or
(f) To act as an agent to sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft, obtained in any manner, upon which the tax imposed by this chapter has not been paid.
2. Each day or part thereof during which any person engages in business as a dealer, supplier or exporter or acts as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
[Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561; 1975, 1703; 1983, 1024; 1987, 1307; 1999, 1019; 2003, 2911)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.572 - False or fraudulent reports: Penalty.

Any person required to make, submit, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made is guilty of a gross misdemeanor.
(Added to NRS by 2007, 1571)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.575 - Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes.

An exporter shall not sell or distribute motor vehicle fuel in this State. An exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 365.330, pay to the Department the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, on all motor vehicle fuel sold or distributed in this State.
(Added to NRS by 1999, 1006; A 2007, 1578)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.580 - Penalty for other violations.

Any person violating any of the provisions of this chapter for which no specific penalty is provided is guilty of a misdemeanor.
[Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.590 - Payment of cost of prosecution of violator.

The Department is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of this State of any person charged with the violation of any of the provisions of this chapter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1975, 1704)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.593 - Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel.

1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack:
(a) Sells or stores for personal consumption any motor vehicle fuel for a use which the person selling or storing the fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department;
(b) Willfully alters the volume or composition of any motor vehicle fuel which is intended for a taxable use and does not report and pay the applicable tax to the Department; or
(c) Sells motor vehicle fuel which the person selling the fuel knows, or has reason to know, is formulated in a manner that violates any provision of state or federal law governing standards for the formulation of motor vehicle fuel.
2. For any violation described in subsection 1, the Department may:
(a) For a first violation within 4 years, impose an administrative fine of not more than $2,500 and suspend any license issued to the person pursuant to the provisions of this chapter for not more than 30 days;
(b) For a second violation within 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to the person pursuant to the provisions of this chapter for not more than 60 days; and
(c) For a third or subsequent violation within 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to the person pursuant to the provisions of this chapter.
(Added to NRS by 2009, 2630)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.597 - Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law.

1. If the Department determines through an audit that a retailer has sold motor vehicle fuel which substantially exceeds the ethanol tolerance for motor vehicle fuel prescribed by federal law, the Department may:
(a) For a first violation and each subsequent violation committed during the first violation year, impose an administrative fine of not more than $1,000 on the retailer and the supplier of the motor vehicle fuel. The total fines imposed on a person pursuant to this paragraph must not exceed $100,000.
(b) For each violation committed during the second violation year, impose an administrative fine of not more than $2,500 on the retailer and the supplier of the motor vehicle fuel and suspend any license issued to the retailer or the supplier pursuant to the provisions of this chapter for not more than 60 days. The total fines imposed on a person pursuant to this paragraph must not exceed $250,000.
(c) For each violation committed during the third or subsequent violation year, impose an administrative fine of not more than $5,000 on the retailer and the supplier of the motor vehicle fuel and permanently revoke any license issued to the retailer or the supplier pursuant to the provisions of this chapter. The total fines imposed on a person pursuant to this paragraph must not exceed $500,000.
2. As used in this section:
(a) "Substantially exceeds" means that a motor vehicle fuel contains a concentration of alcohol or is formulated in a manner which exceeds the standards for the formulation of motor vehicle fuel established by federal law in an amount established by the Department.
(b) "Supplier" includes a person who acts as a supplier of motor vehicle fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter.
(c) "Violation year" means any calendar year in which the retailer or supplier commits a violation.
(Added to NRS by 2009, 2630)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.600 - Imposition and deposit of administrative fines; injunctions and other remedies.

1. Except as otherwise provided in NRS 365.593 and 365.597, the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any regulation or order adopted or issued pursuant thereto.
2. The Department shall afford to any person fined pursuant to this section or NRS 365.593 or 365.597 an opportunity for a hearing pursuant to the provisions of NRS 233B.121.
3. All administrative fines collected by the Department pursuant to subsection 1 or NRS 365.593 or 365.597 must be deposited with the State Treasurer to the credit of the State Highway Fund.
4. In addition to any other remedy provided by this chapter, the Department may compel compliance with any provision of this chapter and any regulation or order adopted or issued pursuant thereto by injunction or other appropriate remedy. The Department may institute and maintain in the name of the State of Nevada any such enforcement proceedings.
(Added to NRS by 1999, 1006; A 2009, 2631)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.605 - Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice.

1. The Department may seal a fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, if the retailer, dealer or supplier:
(a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter;
(b) Operates without the license required by the provisions of this chapter; or
(c) Operates without the bond or cash deposit required by the provisions of this chapter.
2. A fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.
3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, dealer or supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.
(Added to NRS by 2007, 1571)
2023 Nevada Revised Statutes › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › NRS 365.610 - Enforcement by sheriffs and other peace officers.

County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this chapter, and they shall make arrests for this purpose when requested by the Department or its duly authorized agents.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1691)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.020 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 366.022 to 366.100, inclusive, have the meanings ascribed to them in those sections.
[Part 2:364:1953]—(NRS A 1995, 2370; 1997, 1310, 3396; 1999, 1272; 2003, 2912; 2005, 1152; 2009, 2633; 2013, 1608)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.022 - "Biodiesel" defined.

"Biodiesel" means a fuel that is composed of mono-alkyl esters of long-chain fatty acids derived from plant or animal matter and that meets the registration requirements for fuels and fuel additives of 40 C.F.R. Part 79 and the requirements of ASTM Standard D6751, "Standard Specification for Biodiesel Fuel Blend Stock (B100) for Middle Distillate Fuels."
(Added to NRS by 2009, 2632; A 2013, 1608)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.0235 - "Biomass-based diesel" defined.

"Biomass-based diesel" means a diesel fuel substitute that is produced from nonpetroleum renewable resources and meets the registration requirements for fuels and fuel additives established by the Administrator of the United States Environmental Protection Agency pursuant to 42 U.S.C. § 7545, such as fuel derived from animal wastes, including, without limitation, poultry fats, poultry wastes and other waste materials, or from municipal solid waste and sludge and oil derived from wastewater and the treatment of wastewater. The term does not include biodiesel.
(Added to NRS by 2013, 1607)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.026 - "Emulsion of water-phased hydrocarbon fuel" defined.

"Emulsion of water-phased hydrocarbon fuel" means a mixture of any hydrocarbon and water if the water is at least 20 percent by volume of the total mixture.
(Added to NRS by 1997, 1310)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.030 - "Highway" defined.

1. "Highway" means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction.
2. "Highway" does not include any way constructed by private individuals for the use of a private enterprise, although such way may be used occasionally by persons other than the individuals constructing such way or who use the way in furtherance of a private enterprise, if no public funds are currently used in the maintenance of such way in any amount whatsoever.
[Part 2:364:1953]—(NRS A 1969, 577)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.057 - Retail station" defined.

"Retail station" means any fixed facility or location that:
1. Operates in the retail business of selling or handling fuel; or
2. Dispenses fuel from a stationary pump or metered tank for which the access to the fuel is not controlled.
(Added to NRS by 2005, 1151)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.058 - Retailer" defined.

"Retailer" means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.
(Added to NRS by 2005, 1151)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.060 - "Special fuel" defined.

"Special fuel" means any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, including, without limitation, diesel, biodiesel, biodiesel blend, biomass-based diesel, biomass-based diesel blend, liquefied natural gas, an emulsion of water-phased hydrocarbon fuel or kerosene or any other product used in lieu of or blended with the combustible gas or liquid. The term does not include motor vehicle fuel as defined in chapter 365 of NRS.
[Part 2:364:1953]—(NRS A 1969, 577; 1997, 1310; 2009, 2633; 2013, 1608)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.062 - "Special fuel dealer" defined.

"Special fuel dealer" means a person who sells compressed natural gas, liquefied natural gas or liquefied petroleum gas and delivers any part thereof into the tank for the supply of fuel of a motor vehicle that is not owned or controlled by that person.
(Added to NRS by 1997, 3395; A 2015, 450)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.068 - "Special fuel manufacturer" defined.

"Special fuel manufacturer" means a person who manufactures, blends, produces, refines, prepares, distills or compounds only special fuel containing biodiesel or biodiesel blend in this State for his or her personal use in this State or for sale or delivery in or outside of this State.
(Added to NRS by 2009, 2632)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.070 - "Special fuel supplier" defined.

1. "Special fuel supplier" means a person who:
(a) Imports or acquires immediately upon importation into this State special 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;
(b) Exports special fuel to a location outside of this State;
(c) Produces, manufactures or refines special fuel in this State; or
(d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.
2. The term does not include a special fuel manufacturer.
[Part 2:364:1953]—(NRS A 1995, 2370; 2009, 2633; 2019, 1572)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.075 - Special fuel transporter" defined.

"Special fuel transporter" means a person, except a special fuel supplier or special fuel exporter licensed pursuant to this chapter, who transports special fuel in interstate commerce by pipeline, rail or truck to or from any point within this State, or solely within this State.
(Added to NRS by 2003, 2911; A 2007, 1579)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.080 - "Special fuel user" defined.

"Special fuel user" means any person who consumes in this State special fuel for the propulsion of motor vehicles owned or controlled by that person upon the highways of this State, including highways under construction or reconstruction.
[Part 2:364:1953]—(NRS A 1959, 863; 1969, 577; 1971, 635)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.085 - "Special mobile equipment" defined.

1. "Special mobile equipment" means every motor vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a highway. The term includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery, such as asphalt graders, bituminous mixers, bucket loaders, tractors other than truck tractors; leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and earth-moving equipment.
2. "Special mobile equipment" does not include house trailers, dump trucks, truck-mounted transit mixers, concrete pumpers, cranes or drill rigs with highway-rated tires or other vehicles designed for the transportation of persons or property to which machinery has been attached.
3. The Director of the Department may make the final determination as to whether a vehicle not specifically enumerated in subsection 1 or 2 falls within this definition.
(Added to NRS by 1977, 377; A 2007, 230)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.110 - General powers and duties of Department.

The Department:
1. Shall enforce the provisions of this chapter.
2. May adopt and enforce regulations relating to the administration and enforcement of this chapter.
3. Shall, by regulation, define "incidentally operated or moved upon a highway" for the purpose of NRS 366.085.
4. May determine whether any particular vehicle not specified in NRS 366.085 is special mobile equipment.
[Part 24:364:1953]—(NRS A 1957, 600; 1977, 378; 1999, 124; 2001, 853, 2600; 2003, 16)