reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › SECURITY FOR PAYMENT › Section 365.190 - Review upon notification of cancellation of surety bond; notification of dealer or supplier; revocation of license upon failure to provide security

Current through June 11, 2024
1. If the
			 Department is notified that a surety bond of a dealer or supplier has been or
			 may be cancelled, the Department will, to determine the amount of security the
			 dealer or supplier must provide, review the monthly tax returns of the dealer
			 or supplier:
(a) For the 24 months immediately
			 preceding the review; or
(b) If the
			 dealer or supplier has been in business less than 24 months, for the period he
			 or she has operated his or her business.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.193 - Supplier to require certain proof from purchaser before selling certain fuel without collecting taxes

Current through June 11, 2024
For the purposes of
				NRS
				365.324, every supplier shall require proof
				that a purchaser is either eligible to defer the payment of or exempt from the
				payment of taxes imposed pursuant to the provisions of
				NRS
				365.175 to
				365.192,
				inclusive, before selling to that purchaser any motor vehicle fuel, other than
				aviation fuel, without collecting the taxes.
Added to NAC by Dep't of
				Motor Veh. by R143-03, eff. 1-16-2004
NRS
				  365.110,
				  365.324
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.195 - Date for filing statement of certain fuel sold; date of receipt of payment

Current through June 11, 2024
1. If the last day
			 of a month occurs on a Saturday, Sunday or legal holiday, the statement
			 required to be filed by a dealer pursuant to
			 NRS
			 365.170 or a supplier pursuant to
			 NRS
			 365.192 must be filed not later than the next
			 business day after that Saturday, Sunday or legal holiday.
2. Except as otherwise provided in NAC
			 365.197, the payment by a dealer or supplier of a tax imposed pursuant to
			 chapter 365 of NRS shall be deemed received:
(a) If delivered by mail, 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 the payment
			 properly addressed to the Department; or
(b) If delivered by a private postal service,
			 on the business day preceding the date of actual delivery.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.197 - Electronic submission of statement of certain fuel sold: General requirements; receipt

Current through June 11, 2024
1. Except as
			 otherwise provided in NAC 365.198, a supplier shall electronically submit to
			 the Department the statement required pursuant to the provisions of
			 NRS
			 365.175:
(a)
			 On or before July 1, 2006, if the supplier:
(1) Receives 1,000,000 gallons or more of
			 motor vehicle fuel for which taxes must be paid pursuant to subsection 2 of
			 NRS
			 365.175 during a monthly period; or
(2) Receives 5,000,000 gallons or more of any
			 type of motor vehicle fuel during a monthly period.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.198 - Electronic submission of statement of certain fuel sold: Submission and approval of application

Current through June 11, 2024
1. Before a
			 supplier may submit a statement pursuant to the provisions of NAC 365.197, the
			 supplier shall submit to the Department an application for the electronic
			 submission of the statement required pursuant to the provisions of
			 NRS
			 365.175 on a form prescribed by the
			 Department.
2. If the application
			 submitted by a supplier pursuant to subsection 1 is accurate and complete, the
			 Department will approve the application of the supplier for the electronic
			 submission of the statement required pursuant to the provisions of
			 NRS
			 365.175.
3. A supplier shall not file a statement
			 pursuant to the provisions of NAC 365.197 until the Department has approved the
			 application submitted by the supplier pursuant to subsection 2.
Added to NAC by Dep't of
				Motor Veh. by R142-04, eff. 10-4-2004
NRS
				  365.110,
				  365.175,
				  365.335
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.200 - Return, report or statement filed without payment deemed delinquent; extension

Current through June 11, 2024
1. Except as otherwise provided in subsection
			 2, if a dealer or supplier is required to file with the Department a return,
			 report or statement pursuant to chapter 365 of NRS and the return, report or
			 statement is not accompanied by the payment of any tax that the dealer or
			 supplier is required to remit with the return, report or statement pursuant to
			 that chapter, the return, report or statement shall be deemed delinquent and
			 the dealer or supplier may not retain any fee for collecting the tax pursuant
			 to
			 NRS
			 365.330.
2. The provisions of subsection 1 do not
			 apply to a dealer or supplier who receives an extension of time to file a
			 return, report or statement pursuant to NRS 365.135.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110,
				  365.330
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.205 - Payment subsequently dishonored considered delinquent; exception

Current through June 11, 2024
1. Except as otherwise provided in subsection
			 2, if any payment of a tax pursuant to chapter 365 of NRS is received by the
			 Department within the period prescribed for the payment of that tax pursuant to
			 that chapter and the payment is subsequently dishonored upon presentation by
			 the Department to a bank or other financial institution, the Department will
			 consider the payment to be delinquent.
2. The Department will consider a payment
			 specified in subsection 1 to be made on the date that it is originally tendered
			 to the Department if the person who made the payment submits evidence
			 satisfactory to the Department that the payment was dishonored because of the
			 fault or error of the bank or financial institution.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110,
				  365.330
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › COLLECTION AND PAYMENT › Section 365.207 - Unlicensed person prohibited from retaining percentage of tax for certain costs

Current through June 11, 2024
An unlicensed dealer or supplier and any other unlicensed
				person who sells fuel shall not retain any amount authorized for a dealer or
				supplier pursuant to subsection 5 of
				NRS
				365.330.
Added to NAC by Dep't of
				Motor Veh. by R150-08, eff. 12-17-2008
NRS
				  365.110,
				  365.330,
				  365.600
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › REFUNDS › Section 365.210 - Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund

Current through June 11, 2024
1. If a person applies to the Department for
			 a refund of any tax on motor vehicle fuel or fuel for jet or turbine-powered
			 aircraft pursuant to
			 NRS
			 365.370, the person must submit with the
			 application a receipt obtained from the person from whom the motor vehicle fuel
			 or fuel for jet or turbine-powered aircraft was purchased. The receipt must
			 include:
(a) The date of the
			 purchase;
(b) The county in which
			 the purchase was made;
(c) The
			 number of gallons purchased and used for a purpose specified in
			 NRS
			 365.370; and
(d) A statement indicating that the tax was
			 paid to the person from whom the motor vehicle fuel or fuel for jet or
			 turbine-powered aircraft was purchased.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › REFUNDS › Section 365.215 - Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund

Current through June 11, 2024
1. A person who
			 uses motor vehicle fuel to propel a motor vehicle off the public highways of
			 this State may obtain a refund of any tax paid by him or her pursuant to
			 NRS
			 365.175 to
			 365.192,
			 inclusive, for that portion of the motor vehicle fuel purchased which is used
			 off those public highways.
2. A
			 person who requests a refund pursuant to subsection 1 shall:
(a) If the motor vehicle is equipped with a
			 computer or other device that is capable of computing the number of gallons of
			 motor vehicle fuel consumed off the public highways of this State, submit to
			 the Department the information provided by the computer or other device as
			 evidence of the amount of motor vehicle fuel consumed off the public highways
			 of this State; or
(b) If the motor
			 vehicle is not equipped with a computer or other device specified in paragraph
			 (a):
(1) Compute the amount of motor vehicle
			 fuel consumed off the public highways of this State by dividing the number of
			 miles the vehicle was operated off those public highways by the average number
			 of miles traveled per gallon of motor vehicle fuel consumed by the motor
			 vehicle; and
(2) Submit to the
			 Department the information which is required to establish to the satisfaction
			 of the Department that the information used to make the computation required by
			 subparagraph (1) is accurate.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › REFUNDS › Section 365.220 - Fuel used to operate auxiliary equipment: Evidence of amount of fuel consumed; determination by Department

Current through June 11, 2024
1. If a motor
			 vehicle with auxiliary equipment consumes motor vehicle fuel and there is no
			 auxiliary motor or separate fuel tank for the auxiliary motor, the operator of
			 the motor vehicle must, to obtain a refund pursuant to
			 NRS
			 365.370, submit evidence satisfactory to the
			 Department to establish the amount of motor vehicle fuel used to operate the
			 auxiliary equipment.
2. The
			 Department will determine whether to issue such a refund pursuant to
			 NRS
			 365.370 not later than 90 days after receipt
			 of the application.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08,
				12-17-2008
NRS
				  365.110,
				  365.370,
				  365.380
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › REFUNDS › Section 365.230 - Fuel used to operate vehicle in idle not exempt

Current through June 11, 2024
The use of motor vehicle fuel to operate a motor vehicle in
				idle is not a use which is exempt from the taxes imposed by
				NRS
				365.170 to
				365.210,
				inclusive.
Added to NAC by Dep't of
				Motor Veh. by R150-08, eff. 12-17-2008
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › RECORDS › Section 365.250 - Records of exporter: Form and contents

Current through June 11, 2024
1. The records
			 required to be kept pursuant to
			 NRS
			 365.500 by an exporter include, without
			 limitation, records in the form of:
(a)
			 Delivery tickets;
(b)
			 Invoices;
(c) Reports of other
			 states and other jurisdictions regarding the exports of the exporter to that
			 state or jurisdiction; and
(d)
			 Bills of lading or highway transportation receipts.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › RECORDS › Section 365.255 - Records of transporter: Form and contents

Current through June 11, 2024
1. The records
			 required to be kept pursuant to
			 NRS
			 365.500 by a transporter include, without
			 limitation, records in the form of:
(a)
			 Delivery tickets;
(b)
			 Invoices;
(c) Bills of lading or
			 highway transportation receipts;
(d) Consortium reports;
(e) Reports from an independently operated
			 storage facility;
(f) Reports from
			 a refinery; and
(g) Any other
			 relevant document to confirm receipt or delivery of any item listed in
			 subsection 1 of
			 NRS
			 365.500.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › PENALTIES AND ENFORCEMENT › Section 365.300 - Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation

Current through June 11, 2024
1.
			 Except as otherwise provided in this section, if the Department imposes an
			 administrative fine pursuant to
			 NRS
			 365.600, the Department will impose that fine
			 for violations occurring within the 3 years immediately preceding the most
			 recent violation according to the following schedule:
(a) For a first offense, an administrative
			 fine of not less than $100 or more than $500.
(b) For a second offense, an administrative
			 fine of not less than $500 or more than $1,000.
(c) For a third offense, an administrative
			 fine of not less than $1,000 or more than $1,500.
(d) For a fourth or subsequent offense, an
			 administrative fine of not less than $1,500 or more than $2,500.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › PENALTIES AND ENFORCEMENT › Section 365.305 - Order to seal fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff

Current through June 11, 2024
1. The Department
			 may issue an order to seal a fuel pump of a retailer or dealer, or the metered
			 pipes and hoses of a rack of a dealer or supplier pursuant to
			 NRS
			 365.605 after providing the required notice
			 if the retailer, dealer or supplier has not shown cause why the fuel pump or
			 metered pipes and hoses of the rack should not be sealed.
2. Upon issuing an order to seal a fuel pump,
			 metered pipe or hoses pursuant to this section, the Department will deliver a
			 copy of the order to the sheriff of the county in which the retailer, dealer or
			 supplier is located for assistance with the enforcement of the order.
Added to NAC by Dep't of
				Motor Veh. by R150-08, eff. 12-17-2008
NRS
				  365.110,
				  365.605,
				  365.610
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › Section 365.Sec. 2 - NEW

Current through June 11, 2024
1. An applicant for a license as a supplier
		  issued pursuant to the provisions of
		  NRS
		  365.300 must submit to the Department an
		  application on a form provided by the Department.
2. An application submitted pursuant to this
		  section must be accompanied by a list of the states or other jurisdictions in
		  which the applicant operates as a dealer, supplier, exporter or transporter of
		  motor vehicle fuel or other petroleum products, other than aviation fuel, and
		  proof substantiating the contents of the list as the Department may
		  require.
3. Except as otherwise
		  provided in subsection 2 of
		  NRS
		  365.300, the Department will issue a license
		  as a supplier upon receipt and approval of:
(a) A completed application;
(b) Proof that the applicant has complied
		  with the requirements for a supplier pursuant to
		  NRS
		  365.290; and
(c) Any proof required by the Department
		  pursuant to subsection 2.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › Section 365.Sec. 3 - NEW

Current through June 11, 2024
A supplier shall not purchase for resale any fuel with
			 respect to which there has been a previous taxable sale or
			 use.
Added
			 to NAC by Dep't of Motor Veh. by
			 R023-20A,
			 eff. 6/13/2022
NRS
				365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › Section 365.Sec. 4 - NEW

Current through June 11, 2024
Chapter 366 of NAC is hereby amended by adding thereto the
			 provisions set forth as sections 5, 6 and 7.
Added
			 to NAC by Dep't of Motor Veh. by
			 R023-20A,
			 eff. 6/13/2022
NRS
				366.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › Section 365.Sec. 5 - NEW

Current through June 11, 2024
1. An applicant for a special fuel supplier's
		  license issued pursuant to the provisions of
		  NRS
		  366.240 must submit to the Department an
		  application on a form provided by the Department.
2. An application submitted pursuant to this
		  section must be accompanied by a list of the states or other jurisdictions in
		  which the applicant operates as a special fuel dealer, special fuel supplier,
		  special fuel exporter, special fuel transporter, special fuel user or special
		  fuel manufacturer and proof substantiating the contents of the list as the
		  Department may require.
3. Except
		  as otherwise provided in subsection 2 of
		  NRS
		  366.240, the Department will issue a special
		  fuel supplier's license upon receipt and approval of:
(a) A completed application;
(b) The fee required by NAC
		  366.0085;
(c) Proof that the applicant has complied
		  with the requirements for a special fuel supplier pursuant to
		  NRS
		  366.235; and
(d) Any proof required by the Department
		  pursuant to subsection 2.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › Section 365.Sec. 6 - NEW

Current through June 11, 2024
A special fuel supplier shall not purchase for resale any fuel
			 with respect to which there has been a previous taxable sale or
			 use.
Added
			 to NAC by Dep't of Motor Veh. by
			 R023-20A,
			 eff. 6/13/2022
NRS
				366.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › Section 365.Sec. 7 - NEW

Current through June 11, 2024
1. The Department will not enter into an
		  agreement pursuant to NRS 366.245 unless the person with whom the Department is
		  entering into such an agreement is:
(a) A
		  special fuel user who has 50 or more active vehicles registered with the
		  Department in the name of that special fuel user; or
(b) A service provider who has five or more
		  active accounts with the Department to which he or she provides
		  service.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › GENERAL PROVISIONS › Section 366.005 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise
				requires:
1. "Apportioned" means that
			 a commercial vehicle:
(a) Is registered in a
			 manner that authorizes the vehicle to travel in more than one jurisdiction, as
			 indicated by the list of jurisdictions on the certificate of registration;
			 and
(b) Pays registration fees
			 based on the percentage of operation in each jurisdiction.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › GENERAL PROVISIONS › Section 366.0065 - Special mobile equipment: "Incidentally operated or moved upon a highway" interpreted; vehicles not specified in statutory definition

Current through June 11, 2024
1. As used in
			 NRS
			 366.085, the Department will interpret the
			 term "incidentally operated or moved upon a highway" to mean the operation of:
(a) A motor vehicle in an emergency
			 situation, as determined by emergency personnel, including, without limitation,
			 a law enforcement agency or other appropriate authority;
(b) Construction equipment to patch a roadway
			 that is operated subject to the terms of a contract for a specific
			 project;
(c) Snow removal equipment
			 to clear snow from highways during or immediately following inclement weather;
			 or
(d) Special mobile equipment on
			 a public highway that is not a controlled-access highway as defined in
			 NRS
			 484A.060, if the special mobile equipment
			 travels not more than 5 miles from the point at which the special mobile
			 equipment initially entered the public highway.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › GENERAL PROVISIONS › Section 366.0066 - When special fuel is considered to be exported fuel

Current through June 11, 2024
For the purposes of this chapter and chapter 366 of NRS,
				special fuel must be off-loaded in another state or jurisdiction to be
				considered exported fuel.
Added to NAC by Dep't of
				Motor Veh. by R144-03, eff. 1-16-2004
NRS
				  366.110
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.Sec. 6 - NEW

Current through June 11, 2024
1. Pursuant to the provisions of
			 NRS
			 482.465, as amended by section 13 of Senate
			 Bill No. 31, chapter 180, Statutes of Nevada 2017, at page 979, the Department
			 will revoke the certificate of registration of a commercial motor vehicle of a
			 motor carrier who is required by state or federal law to register with the
			 Federal Motor Carrier Safety Administration of the United States Department of
			 Transportation and obtain a USDOT number issued by the United States Department
			 of Transportation if the motor carrier:
(a)
			 Has failed to notify the Department pursuant to section 5 of Senate Bill No.
			 31, chapter 180, Statutes of Nevada 2017, at page 973 (NRS 482.2912 ), of the
			 USDOT number of the motor carrier and the name of the motor carrier responsible
			 for the safety of the commercial motor vehicle; or
(b) Is subject to an out-of-service
			 order.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.Sec. 7 - NEW

Current through June 11, 2024
1. A temporary prohibition on interstate
			 operation by a motor carrier that is issued by a state or federal entity with
			 authority to issue such a temporary prohibition is deemed an out-of-service
			 order for the purposes of section 4 of Senate Bill No. 31, chapter 180,
			 Statutes of Nevada 2017, at page 973 (NRS 482.083 ), if the temporary
			 prohibition is issued pursuant to:
(a)
									49
			 C.F.R. §
										385.13;
(b)
									49 C.F.R §
										385.105;
(c)
									49
			 C.F.R. §
										385.111;
(d)
									49 C.F.R. §
										385.308;
(e)
									49
			 C.F.R §
										385.325;
(f)
									49
			 C.F.R. §
										385.337;
(g)
									49 C.F.R §
										386.72; or
(h)
									49
			 C.F.R. §
										386.83, as each regulation
			 existed on October 1, 2017, and any subsequent amendments thereto.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.Sec. 8 - NEW

Current through June 11, 2024
NAC
				366.800 is hereby
				repealed.
Added to NAC
				by Dep't of Motor Veh. by
				R085-17A,
				eff. 4/30/2018
NRS 366.110,
				366.220,
				366.260 and
				366.265
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.Sec. 9 - NEW

Current through June 11, 2024
1. This section and sections 1 to 4,
			 inclusive, and 8 become effective on January 1, 2019, or upon filing with the
			 Secretary of State pursuant to
			 NRS
			 233B.067 or
			 233B.0675, whichever occurs
			 later.
2. Sections 5, 6 and 7
			 become effective on the date determined pursuant to paragraph (a) or (b),
			 whichever is later:
(a) On the earlier of:
(1) July 1, 2020; or
(2) The date on which the Director of the
			 Department of Motor Vehicles notifies the Governor that sufficient resources
			 are available to enable the Department to carry out the amendatory provisions
			 of Senate Bill No. 31, chapter 180, Statutes of Nevada 2017, at page
			 971.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.0067 - Application for license: Federal identification number required

Current through June 11, 2024
1. An application for a license to operate as
			 a special fuel dealer, special fuel supplier, special fuel user, special fuel
			 exporter or special fuel transporter must include the federal identification
			 number of the applicant's business.
2. As used in this section, "federal
			 identification number" means:
(a) Federal
			 taxpayer identification number;
(b)
			 Federal employer identification number; or
(c) Any other identification number issued by
			 the Internal Revenue Service.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.0068 - Special fuel exporters: Licensure; exportation to additional jurisdictions

Current through June 11, 2024
1. An applicant for a special fuel exporter's
			 license issued pursuant to the provisions of
			 NRS
			 366.240 must submit to the Department an
			 application on a form provided by the Department.
2. An application submitted pursuant to this
			 section must be accompanied by a list of the states or other jurisdictions to
			 which the applicant wishes to export and proof satisfactory to the Department
			 that the applicant is licensed or registered to import special fuel or other
			 petroleum products into each state and other jurisdiction to which the
			 applicant wishes to export such fuel or products.
3. Except as otherwise provided in subsection
			 2 of NRS
			 366.240, the Department will issue a special
			 fuel exporter's license upon receipt and approval of:
(a) A completed application;
(b) The fee required by section 1 ;
			 and
(c) Any proof required by the
			 Department pursuant to subsection 2.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.0069 - Special fuel transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines

Current through June 11, 2024
1. An
			 applicant for a special fuel transporter's license issued pursuant to the
			 provisions of NRS
			 366.240 must submit to the Department an
			 application on a form provided by the Department.
2. An application submitted pursuant to this
			 section must be accompanied by a list of the states and other jurisdictions to
			 which the applicant wishes to transport and proof satisfactory to the
			 Department of the valid registration of each vehicle which the applicant will
			 use in the transportation of special fuel, whether the vehicle is apportioned
			 or base-plated.
3. Except as
			 otherwise provided in subsection 2 of
			 NRS
			 366.240, the Department will issue a special
			 fuel transporter's license upon receipt and approval of:
(a) A completed application;
(b) The fee required by section 1 ;
			 and
(c) Any proof required by the
			 Department pursuant to subsection 2.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.007 - Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing

Current through June 11, 2024
1. Except as otherwise provided in chapter
			 366 of NRS, the Department will refuse to issue a license to , or renew or
			 reinstate a license of, or will suspend, cancel or revoke a license issued
			 pursuant to NRS
			 366.240, a person if the person:
(a) Fails to provide complete and accurate
			 information on the application for licensure as required by the
			 Department;
(b) Fails to pay the
			 fee required by section 1 ;
(c)
			 Provides false or misleading information on the application for licensure
			 required by the Department;
(d)
			 Makes a material misstatement of fact on the application; or
(e) Is delinquent, without having received an
			 extension, in the payment of a tax on special fuel or any other petroleum
			 products in any state, district, territory or possession of the United States,
			 or a foreign country.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.0075 - Expiration of license; application for renewal; administrative fine

Current through June 11, 2024
1. Except as otherwise provided in subsection
			 2, any license issued by the Department pursuant to this chapter and chapter
			 366 of NRS expires on:
(a) December 31 of the
			 calendar year in which it is issued if the license was issued on or after
			 January 1 and before July 1.
(b)
			 December 31 of the calendar year following the calendar year in which it is
			 issued if the license was issued on or after July 1 and before January
			 1.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.008 - Certain carriers required to obtain temporary permits for special fuel

Current through June 11, 2024
A carrier who has obtained a temporary permit pursuant to
				NRS
				706.521 to operate:
1. A vehicle which has a declared gross
			 weight in excess of 26,000 pounds and which is not registered pursuant to
			 NRS
			 482.482; or
2. A vehicle which is registered by another
			 entity under an agreement between the Department and the other entity pursuant
			 to
			 NRS
			 706.826, must obtain a temporary permit for
			 special fuel pursuant to
			 NRS
			 366.223 unless the carrier is licensed by
			 another entity under an agreement between the Department and the other entity
			 pursuant to
			 NRS
			 366.175.
Added to NAC by Dep't of Motor
			 Veh. by R150-08, eff. 12-17-2008
NRS
			 366.110,
			 366.223
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.0085 - Fees; issuance of identifying device at no cost

Current through June 11, 2024
1. An
			 application for the initial issuance of a license, renewal of a license or
			 reinstatement of a suspended, cancelled or revoked license as a special fuel
			 dealer, special fuel exporter, special fuel manufacturer, special fuel supplier
			 or special fuel transporter must be accompanied by a fee of $115.
2. An application for the initial issuance of
			 a license, renewal of a license or reinstatement of a suspended, cancelled or
			 revoked license as a special fuel user must be accompanied by a fee of $25. The
			 Department will issue to a person licensed as a special fuel user any
			 identifying device required pursuant to
			 NRS
			 366.265 at no cost to the special fuel
			 user.
Added to NAC by Dep't
			 of Motor Veh. by
			 R085-17A,
			 eff. 4/30/2018; A by
			 R085-17, 5-16-2018, eff. 1-1-2019
NRS
			 366.110,
			 366.220,
			 366.260,
			 366.265
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › LICENSES › Section 366.009 - Sale of special fuel to certain suppliers or dealers without collecting tax prohibited

Current through June 11, 2024
A special fuel supplier or special fuel dealer
			 who has been informed by the Department that another special fuel supplier or
			 special fuel dealer is not licensed pursuant to chapter 366 of NRS shall not
			 sell special fuel to that unlicensed special fuel supplier or special fuel
			 dealer without collecting the tax imposed by
			 NRS
			 366.190.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, eff. 3-28-96; A by R096-00,
			 3-1-2001
NRS
			 366.110
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.010 - Amount required for initial 2 years of operation

Current through June 11, 2024
1. Except as otherwise provided in NAC
			 366.030 and 366.040, the Department will fix the amount of security required
			 pursuant to
			 NRS
			 366.235 for an applicant for, or the holder
			 of:
(a) A special fuel supplier's license at
			 three times the estimated maximum monthly tax, but not less than
			 $1,000.
(b) A special fuel dealer's
			 license at three times the estimated maximum monthly tax, but not less than
			 $100.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.020 - Amount required for years following initial 2 years of operation

Current through June 11, 2024
The
			 Department will review annually the estimated maximum monthly tax for each
			 special fuel supplier or special fuel dealer who has operated his or her
			 business for at least 2 years before the review is conducted. The Department
			 will review the monthly tax returns of the special fuel supplier or special
			 fuel dealer for the 24 months immediately preceding the review to determine
			 whether the estimated monthly tax is sufficient. If the Department determines
			 that the estimated monthly tax is not sufficient, the Department will increase
			 the amount of security required for that special fuel supplier or special fuel
			 dealer in accordance with its review. Except as otherwise provided in NAC
			 366.030 and 366.040, the increased amount of security must equal at least three
			 times the increased estimated maximum monthly tax, but not less than $1,000 for
			 a special fuel supplier or $100 for a special fuel dealer, as
			 appropriate.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00,
			 3-1-2001
NRS
			 366.110,
			 366.235
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.030 - Request for reduction in amount required

Current through June 11, 2024
1. A special
			 fuel supplier or special fuel dealer who complies with the requirements set
			 forth in subsection 2 may submit a written request to the Department for a
			 reduction in the amount of security required pursuant to
			 NRS
			 366.235 if the required amount would
			 otherwise be more than $5,000. Upon receipt of such a request, the Department
			 may reduce the required amount to an amount which is:
(a) Not less than twice the amount of the
			 maximum monthly tax the supplier or dealer reported to the Department during
			 the 2 years immediately preceding his or her request for a reduction;
			 or
(b) Equal to $5,000, whichever
			 is greater.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.035 - Reinstatement of original requirement following reduction in amount: "Lack of faithful performance" interpreted

Current through June 11, 2024
As used in subsection 6 of
			 NRS
			 366.235, the Department will interpret the
			 term "lack of faithful performance" to mean a failure to make any payment owed
			 pursuant to this chapter or chapter 366 of NRS in a timely manner.
Added to NAC by Dep't of Motor
			 Veh. by R150-08, eff. 12-17-2008
NRS
			 366.110,
			 366.235
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.040 - Amount required for habitually delinquent supplier or dealer

Current through June 11, 2024
1. If the Department determines that a
			 special fuel supplier or special fuel dealer is habitually delinquent, the
			 Department will increase the amount of security required from that special fuel
			 supplier or special fuel dealer to five times the estimated maximum monthly
			 tax.
2. If the Department increases
			 the amount of security required, the special fuel supplier or special fuel
			 dealer shall increase his or her security as required by the Department within
			 60 days after notification of the increase.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00,
			 3-1-2001
NRS
			 366.110,
			 366.235
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.050 - Amount required after notification of cancellation of surety bond

Current through June 11, 2024
1. If the Department is notified that a
			 surety bond of a special fuel supplier or special fuel dealer has been or may
			 be cancelled, the Department will review the monthly tax returns of that
			 special fuel supplier or special fuel dealer:
(a) For the 24 months immediately preceding
			 the review; or
(b) If the special
			 fuel supplier or special fuel dealer has been in business less than 24 months,
			 for the period he or she has operated his or her business, to determine the
			 amount of security he or she will be required to provide.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › SECURITY FOR PAYMENT › Section 366.060 - Bond required from habitually delinquent special fuel user

Current through June 11, 2024
1. If a special fuel user is required to
			 provide a bond pursuant to subsection 2 of
			 NRS
			 366.235, the amount of the bond required will
			 be the greater of:
(a) The total taxable
			 gallons of special fuel claimed on the most recent tax return of the special
			 fuel user multiplied by the tax rate determined pursuant to
			 NRS 366.190,
			 multiplied by 3; or
(b)
			 $2,500.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.090 - Electronic submission of tax return: General requirements; receipt

Current through June 11, 2024
1. Except as otherwise provided in NAC
			 366.093, a special fuel supplier shall electronically submit the tax return
			 required pursuant to the provisions of
			 NRS
			 366.383:
(a)
			 On or before July 1, 2006, if the special fuel supplier:
(1) Receives 1,000,000 gallons or more of
			 special fuel for which taxes must be paid pursuant to subsection 2 of
			 NRS
			 366.383 during a monthly period; or
(2) Receives 5,000,000 gallons or more of any
			 type of special fuel during a monthly period.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.093 - Electronic submission of tax return: Submission and approval of application

Current through June 11, 2024
1. Before a special
			 fuel supplier may submit a tax return pursuant to the provisions of NAC
			 366.090, the special fuel supplier shall submit to the Department an
			 application for the electronic submission of the return required pursuant to
			 the provisions of
			 NRS
			 366.383 on a form prescribed by the
			 Department.
2. If the application
			 submitted by a special fuel supplier pursuant to subsection 1 is accurate and
			 complete, the Department will approve the application of the special fuel
			 supplier for the electronic submission of the return required pursuant to the
			 provisions of
			 NRS
			 366.383.
3. A special fuel supplier shall not file a
			 return pursuant to the provisions of NAC 366.090 until the Department has
			 approved the application submitted by the supplier pursuant to subsection
			 2.
Added to NAC by Dep't of Motor
			 Veh. by R142-04, eff. 10-4-2004
NRS
			 366.110,
			 366.383
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.098 - Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return

Current through June 11, 2024
For the purposes of
			 NRS
			 366.395:
1. If an envelope containing a tax return is
			 not stamped with a cancellation mark by the United States Postal Service or the
			 postal service of any other country, the Department will consider the date of
			 delivery to be the date on which it is received.
2. If a tax return is hand-delivered or faxed
			 to the Department before the close of business for the day, the date of
			 delivery is the date on which it is received, or if it is received after
			 closure, the following business day.
3. If an amended tax return is received by
			 the Department after the date on which the tax was due:
(a) The taxpayer will not be required to pay
			 a delinquent filing fee if the original tax return and payment of tax owed on
			 the original tax return was timely received by the Department.
(b) The taxpayer will be required to pay a
			 delinquent filing fee if the original tax return indicated that:
(1) The taxpayer owed no tax, and the amended
			 tax return indicates that tax is owed;
(2) The taxpayer did not purchase any special
			 fuel, and the amended tax return indicates that the taxpayer did purchase
			 special fuel; or
(3) The taxpayer
			 did not travel any miles in a vehicle using special fuel, and the amended tax
			 return indicates that the taxpayer did travel in a vehicle using special
			 fuel.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.100 - Date when payment is deemed received

Current through June 11, 2024
Except as otherwise provided in NAC 366.090, a
			 payment by a special fuel user, special fuel supplier or special fuel dealer of
			 the tax imposed by
			 NRS 366.190 shall be
			 deemed received:
1. If delivered by
			 mail, 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; or
2. If delivered by a private postal service,
			 on the business day preceding the date of actual delivery.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; R142-04,
			 10-4-2004
NRS
			 366.110,
			 366.370
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.102 - Problems with mail service considered when determining timeliness of payment

Current through June 11, 2024
In
			 determining whether payment of a tax is timely received, if it is known that
			 the postal service was inoperative at a certain time due to strikes, riots,
			 warfare, acts of God or other reasons, the Department will consider the
			 circumstances, and if there is any evidence of timely mailing, the Department
			 will accept that evidence and consider the mailing to have been made
			 timely.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety by R096-00, eff. 3-1-2001
NRS
			 366.110,
			 366.370
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.106 - Deficiency in tax return deemed failure to file

Current through June 11, 2024
If the tax return filed by a
			 special fuel supplier pursuant to
			 NRS
			 366.383 does not include all applicable
			 reports and statements, the Department will consider the special fuel supplier
			 to have failed to file the tax return as required by
			 NRS
			 366.383 and the special fuel supplier is not
			 entitled to the fee authorized by subsection 1 of
			 NRS
			 366.390 for that month.
Added to NAC by Dep't of Motor
			 Veh. & Pub. Safety by R096-00, eff. 3-1-2001
NRS
			 366.110,
			 366.390
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › COLLECTION AND PAYMENT › Section 366.108 - Retention of fee for collecting tax prohibited under certain circumstances

Current through June 11, 2024
1. If a special fuel supplier fails to submit
			 a tax return pursuant to
			 NRS
			 366.383, the special fuel supplier is not
			 entitled to retain any fee for collecting the tax pursuant to
			 NRS
			 366.390 if:
(a) The tax return:
(1) Became accessible to the Department
			 pursuant to the provisions of NAC 366.090; or
(2) Was mailed, after the last day of the
			 month in which the return was required to be submitted to the Department;
			 or
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › EXEMPT SPECIAL FUEL › Section 366.190 - Use of dyed fuel: "Federal law" interpreted (Repealed)

Current through June 11, 2024
Added to NAC by Dep't
			 of Motor Veh. by R101-05, eff. 10-31-2005; R by
			 
			 R098-14, eff. 10/24/2014
NRS
			 366.110,
			 366.203
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.210 - Fuel consumed off public highways of this State

Current through June 11, 2024
1. A
			 special fuel user who consumes special fuel in the propulsion of a motor
			 vehicle off the public highways of this State may obtain a refund of the tax
			 paid pursuant to
			 NRS 366.190 for that
			 portion of the special fuel purchased which is consumed off the public highways
			 of this State.
2. A special fuel
			 user who requests a refund pursuant to subsection 1 must:
(a) If the motor vehicle is equipped with a
			 computer or other device capable of computing the number of gallons of special
			 fuel consumed off the public highways of this State, submit to the Department
			 the information provided by the computer or other device as evidence of the
			 amount of special fuel consumed off the public highways of this State;
			 or
(b) If the motor vehicle is not
			 equipped with a computer or other device capable of computing the number of
			 gallons of special fuel consumed off the public highways of this State:
(1) Compute the amount of special fuel
			 consumed off the public highways of this State by dividing the number of miles
			 the vehicle was operated off the public highways of this State by the average
			 number of miles traveled per gallon of special fuel consumed by the vehicle;
			 and
(2) Submit to the Department
			 the information necessary to establish to the satisfaction of the Department
			 that the information used to make the computation required by subparagraph (1)
			 is accurate.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.220 - Fuel consumed by vehicle with auxiliary equipment: Standard refund

Current through June 11, 2024
1. A special fuel user who is the operator of
			 a motor vehicle with auxiliary equipment set forth in this subsection may
			 obtain a refund of the tax paid pursuant to
			 NRS 366.190 on the
			 refundable fuel that is used by the motor vehicle on the public highways of
			 this State in the following amounts:
(a)
			 Thirty percent for a:
(1) Cement
			 mixer;
(2) Concrete
			 pumper;
(3) Mobile crane;
			 or
(4) Drill rig.
Nevada Administrative Code › Chapter 366 - Tax on Special Fuel › REFUNDS › Section 366.222 - Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment

Current through June 11, 2024
1. A taxpayer may
			 request a refund of the tax paid pursuant to
			 NRS 366.190 based on
			 actual use of auxiliary equipment that is greater than the standard refund
			 established pursuant to NAC 366.220.
2. A request for a refund made pursuant to
			 NRS 366.190 must
			 include, without limitation, records:
(a) Of
			 the total number of hours of operation of the vehicle;
(b) Of the total amount of special fuel which
			 has not been dyed that was used to operate the motor vehicle;
(c) Of the total number of miles recorded on
			 the odometer of the vehicle;
(d) Of
			 the total number of hours of operation of the auxiliary equipment;
			 and
(e) That are based on data
			 produced by a device that is approved by the Department and may include,
			 without limitation:
(1) Data from a computer
			 that is onboard a vehicle;
(2) Data
			 from a device that receives information from one or more global positioning
			 satellites; or
(3) Data from any
			 other metering device that records the information required by this
			 subsection.