Nev. Rev. Stat. § 366.010 Short title.
This chapter is known and may be cited as the Special Fuel Tax Act of 1953.
TAX ON SPECIAL FUEL
Nev. Rev. Stat. 366
in effectNev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 366.023 Biodiesel blend defined.
Biodiesel blend means a blend of biodiesel and a petroleum-based product suitable for use as a fuel in a motor vehicle.
Nev. Rev. Stat. § 366.024 Biomass-based diesel blend defined.
Biomass-based diesel blend means a blend of any biomass-based diesel and any petroleum-based product that is suitable for use as a motor vehicle fuel.
Nev. Rev. Stat. § 366.025 Department defined.
Department means the Department of Motor Vehicles.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 366.035 Highway under construction or reconstruction defined.
Highway under construction or reconstruction means all portions of a highway which are in any part constructed or maintained through the use of public funds, whether or not open to the use of the public.
Nev. Rev. Stat. § 366.040 Motor vehicle defined.
Motor vehicle means and includes every self-propelled vehicle operated upon a highway.
Nev. Rev. Stat. § 366.055 Rack defined.
Rack means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car or vessel.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 366.065 Special fuel exporter defined.
Special fuel exporter means a person, other than a special fuel supplier, who receives special fuel in this State and sells or distributes it outside this State.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 366.089 Storage tank defined.
Storage tank means any container designed to transport or store fuel, including, without limitation, a fuel tank on a motor vehicle that is used to supply fuel for the propulsion of the motor vehicle.
Nev. Rev. Stat. § 366.095 Terminal defined.
Terminal means a facility for the storage of special fuel which is supplied by a motor vehicle, pipeline or vessel and from which special fuel is removed for distribution at a rack.
Nev. Rev. Stat. § 366.100 Use defined.
Use means the consumption by a special fuel user of special fuels in propulsion of a motor vehicle on the highways of this State.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 366.120 Employment of accountants, auditors and other assistants.
The Department may employ such accountants, auditors, investigators, assistants and clerks as it may deem necessary for the efficient administration of this chapter.
Nev. Rev. Stat. § 366.130 Money for administration of chapter; payment of administrative costs.
1. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the State Highway Fund, upon presentation of budgets in the manner required by law.
2. All costs of administration of this chapter shall be paid from the legislative appropriation made from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
Nev. Rev. Stat. § 366.150 Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records.
1. The Department or its authorized agents may:
(a) Examine the books, papers, records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer or any other person transporting or storing special fuel;
(b) Investigate the character of the disposition which any person makes of special fuel; and
(c) Stop and inspect a motor vehicle that is using or transporting special fuel,
Ê to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.
2. The fact that the books, papers, records and equipment described in paragraph (a) of subsection 1 are not maintained in this State at the time of demand does not cause the Department to lose any right of examination pursuant to this chapter at the time and place those books, papers, records and equipment become available.
3. If a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer wishes to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he or she must pay a fee for the examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining those books and records, plus the actual expenses of the examiner during the time that the examiner is absent from this State for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing those books and records. Not more than two such examinations may be charged against any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer in any year.
4. Any money received must be deposited by the Department to the credit of the fund or operating account from which the expenditures for the examination were paid.
5. Upon the demand of the Department, each special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer shall furnish a statement showing the contents of the records to such extent and in such detail and form as the Department may require.
Nev. Rev. Stat. § 366.160 Public and confidential records.
1. All records of mileage operated, origin and destination points within this State, equipment operated in this State, gallons or cubic feet consumed and tax paid must at all reasonable times be open to the public.
2. All supporting schedules, invoices and other pertinent papers relative to the business affairs and operations of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, and any information obtained by an investigation of the records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by NRS 239.0115 or by any other law.
Nev. Rev. Stat. § 366.170 Exchange of information with other states.
The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign country, forward to those officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user, if such other state, district, territory or possession furnishes similar information to this State.
Nev. Rev. Stat. § 366.175 Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records.
1. To the extent permitted by federal law, the Department may enter into a cooperative agreement with other states and countries for the exchange of information regarding, and the auditing of, persons who use special fuel in motor vehicles operated or intended to operate interstate. Any agreement, arrangement or declaration, or any amendment thereto, is not effective until reduced to writing and signed by the parties thereto or their authorized representatives.
2. An agreement may include, with respect to persons who use special fuel, provisions:
(a) For determining the domicile of those persons;
(b) Specifying the records which are required to be kept by those persons;
(c) Relating to audit procedures, the exchange of information and persons eligible for licensing;
(d) Defining various words and terms;
(e) Setting forth the procedure for collecting special fuel taxes owing to another jurisdiction and forwarding those taxes to that jurisdiction; and
(f) Designed to facilitate the administration of the agreement.
3. The Department may, pursuant to the terms of an agreement, forward to the designated representatives of another jurisdiction any information in its possession relating to the manufacture, transportation, shipment, sale or use of special fuel by any person, and the location within this State of any motor vehicles owned by a person who has been identified by another jurisdiction as a user of special fuel.
4. An agreement may provide that each jurisdiction shall audit the records of persons residing or doing business within that jurisdiction to determine if the special fuel taxes owing to each jurisdiction have been properly reported and paid, and requiring each jurisdiction to forward the findings of its audits to every other jurisdiction in which the person who is the subject of an audit has incurred tax liability as a result of his or her use of special fuel. The audit findings received from another jurisdiction may be used by the Department as the basis for an estimated assessment of tax due from a person pursuant to the provisions of NRS 360A.100 .
5. Any agreement entered into pursuant to the provisions of this section does not preclude the Department from auditing the records of any person subject to the provisions of this chapter.
6. As used in this section, agreement means the International Fuel Tax Agreement.
Nev. Rev. Stat. § 366.180 Unlawful disclosure of information; penalty.
1. It shall be unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any report, or to permit any report or copy thereof to be seen or examined by any person except as provided by NRS 366.160 and 366.170 .
2. Any violation of the provisions of this section shall be a gross misdemeanor.
Nev. Rev. Stat. § 366.190 Rate of tax.
1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:
(a) Diesel;
(b) Biodiesel;
(c) Biodiesel blend;
(d) Biomass-based diesel;
(e) Biomass-based diesel blend; and
(f) Liquefied natural gas.
2. A tax is hereby imposed:
(a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;
(b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and
(c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.
Nev. Rev. Stat. § 366.195 Additional excise tax levied on special fuel if federal tax reduced or discontinued.
1. In addition to any other tax provided for in this chapter, there must be levied an excise tax on special fuel.
2. This tax must be imposed and will increase if the tax collected by the Federal Government, pursuant to the provisions of 26 U.S.C. § 4041 or any other tax collected by the Federal Government relating to special fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced.
Nev. Rev. Stat. § 366.197 Factor for conversion of volumetric measurement.
For the purpose of taxing the sale or use of:
1. Compressed natural gas, 126.67 cubic feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1 gallon of special fuel.
2. Liquefied petroleum gas, 36.3 cubic feet or 4.2 pounds of liquefied petroleum gas shall be deemed to equal 1 gallon of special fuel.
3. Liquefied natural gas, 6.06 pounds of liquefied natural gas shall be deemed to equal 1 gallon of special fuel.
Nev. Rev. Stat. § 366.199 Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.
1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store special fuel in this State to which dye has not been added pursuant to NRS 366.203 or for which the tax imposed pursuant to NRS 366.190 has not been paid.
2. A special fuel supplier or special fuel dealer may import or store special fuel which has not been dyed and for which the tax imposed pursuant to NRS 366.190 has not been paid.
Nev. Rev. Stat. § 366.200 Exempt sales and uses.
1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190 . The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the Department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada.
2. Sales made to the United States Government or any instrumentality thereof are exempt from the tax imposed by this chapter.
3. Sales made to any state, county, municipality, district or other political subdivision thereof are exempt from the tax imposed by this chapter.
4. Sales made to any person to be used to propel a motor vehicle which is dedicated for exclusive use as part of a system which:
(a) Operates motor vehicles for public transportation in an urban area;
(b) Transports persons who pay the established fare; and
(c) Uses public money to operate the system or acquire new equipment,
Ê are exempt from the tax imposed by this chapter.
5. Sales made to any person for use in operating special mobile equipment are exempt from the tax imposed by this chapter.
Nev. Rev. Stat. § 366.203 Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.
1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.
2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this State a motor vehicle which contains dyed special fuel in the fuel tank of that vehicle. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.
3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200 , is exempt from the tax imposed by this chapter may operate or maintain a motor vehicle on a highway in this State which contains dyed special fuel in the fuel tank of that motor vehicle.
4. A person may operate or maintain on a highway in this State any special mobile equipment that is incidentally operated or moved upon a highway or an implement of husbandry which contains dyed special fuel in the fuel tank of the special mobile equipment or implement of husbandry. As used in this subsection:
(a) Highway does not include a controlled-access highway as defined in NRS 484A.060 .
(b) Implement of husbandry has the meaning ascribed to it in NRS 484D.020 .
5. There is a rebuttable presumption that all special fuel which is not dyed special fuel and which is sold or distributed in this State is for the purpose of propelling a motor vehicle.
6. The Department shall, by regulation, define incidentally operated or moved upon a highway for purposes of this section.
Nev. Rev. Stat. § 366.206 Special fuel dealer not to collect tax on certain exempt sales.
A special fuel dealer shall not collect the tax on special fuel from a purchaser who is exempt from the tax on special fuel pursuant to NRS 366.200.
Nev. Rev. Stat. § 366.207 Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds.
1. Except as otherwise provided in subsection 2, each special fuel supplier who sells or distributes special fuel to which dye has not been added shall, at the time the special fuel is purchased, collect the tax imposed pursuant to NRS 366.190 .
2. A special fuel supplier shall not collect the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel is:
(a) A special fuel supplier;
(b) A special fuel exporter; or
(c) A special fuel dealer.
3. A special fuel supplier or special fuel exporter shall not purchase special fuel on which the tax imposed pursuant to NRS 366.190 has been paid, except that a newly licensed special fuel supplier or special fuel exporter may purchase such fuel during its first month of operation.
4. A special fuel supplier who sells special fuel to any other special fuel supplier, special fuel dealer or special fuel exporter shall keep such records of the transaction as the Department may require. The Department shall adopt regulations setting forth:
(a) The records which must be kept by the special fuel supplier pursuant to this subsection; and
(b) The period for which those records must be kept by the special fuel supplier.
5. If, within a period of 6 months, a person purchases 200 gallons or more of special fuel in this State which is used for a purpose that is exempt from the payment of the tax on special fuel pursuant to NRS 366.200 , that person may apply to the Department for a refund in the manner prescribed in subsection 6 of NRS 366.650 .
6. Any person who resells, for a taxable purpose, special fuel that was exempt from the tax imposed by this chapter and to which dye has not been added shall collect the tax and remit it to the Department.
Nev. Rev. Stat. § 366.210 Tax in lieu of tax imposed by chapter 365 of NRS.
The tax imposed by this chapter shall be in lieu of the tax imposed by chapter 365 of NRS in connection with special fuel as defined in NRS 366.060.
Nev. Rev. Stat. § 366.220 Mandatory licensing requirements; application for license; regulations of Department.
1. Except as otherwise provided in this chapter:
(a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, a person must apply to the Department, on forms to be prescribed by the Department, for a license authorizing the applicant to engage in business as a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel manufacturer or to operate as a special fuel user.
(b) It is unlawful for any person to be:
(1) A special fuel dealer without holding a license as a special fuel dealer pursuant to this chapter.
(2) A special fuel supplier without holding a license as a special fuel supplier pursuant to this chapter.
(3) A special fuel exporter without holding a license as a special fuel exporter pursuant to this chapter.
(4) A special fuel transporter without holding a license as a special fuel transporter pursuant to this chapter.
(5) A special fuel user without holding a license as a special fuel user pursuant to this chapter.
(6) A special fuel manufacturer without holding a license as a special fuel manufacturer pursuant to this chapter.
2. The Department may adopt regulations relating to the issuance of any license pursuant to this chapter and the collection of fees therefor.
Nev. Rev. Stat. § 366.221 Special fuel user: Exemptions from licensing.
1. Except as otherwise provided in subsection 2, a special fuel users license is not required of the following classes of special fuel users:
(a) Operators of motor vehicles who make occasional trips into this State for service or repair.
(b) Operators of house coaches as defined in NRS 484B.027 .
(c) Operators of motor vehicles having a declared gross weight of 26,000 pounds or less.
(d) Operators of unladen motor vehicles purchased in this State for the trip from the point of delivery to the state boundary.
(e) Operators of motor vehicles who make occasional trips into or across this State for nonprofit or eleemosynary purposes.
(f) Operators of motor vehicles which are operated exclusively within this State.
2. A person otherwise exempt pursuant to subsection 1 who does not purchase special fuel in this State in an amount commensurate with his or her consumption of special fuel in the propulsion of motor vehicles on the highways of this State shall secure a special fuel users license.
Nev. Rev. Stat. § 366.223 Temporary permit for special fuel; regulations of Department.
1. A special fuel user may, in lieu of causing a motor vehicle that has a declared gross weight in excess of 26,000 pounds to be licensed pursuant to the provisions of NRS 366.220 , obtain a temporary permit for special fuel from a vendor authorized to issue permits pursuant to NRS 481.051 before entering the State. The fee for a temporary permit for special fuel is $30 and is not refundable.
2. Except as otherwise provided in subsection 3, a temporary permit for special fuel authorizes the operation of such a motor vehicle over the highways of this State from point of entry to point of exit for not more than 24 consecutive hours.
3. The Department may issue to the owner or operator of a common motor carrier of passengers a temporary permit for special fuel that authorizes the operation of the motor carrier for not more than 120 consecutive hours.
4. The Department may adopt regulations relating to the issuance of a temporary permit for special fuel pursuant to this section.
Nev. Rev. Stat. § 366.235 Form, conditions and amount of bond; deposit in lieu of bond.
1. An applicant for or holder of a license as a special fuel supplier or special fuel dealer shall provide a bond executed by him or her as principal, and by a corporation qualified pursuant to the laws of this State as surety, payable to the State of Nevada, and conditioned upon the faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and interest due the State of Nevada. The total amount of the bond or bonds of any holder of such a license must be fixed by the Department at not less than three times the estimated maximum monthly tax, determined in such a manner as the Department deems proper, but the amount must not be less than $1,000 for a special fuel supplier and must not be less than $100 for a special fuel dealer. If a special fuel supplier or special fuel dealer is habitually delinquent in the payment of amounts due pursuant to this chapter, the Department may increase the amount of his or her security to not more than five times the estimated maximum monthly tax. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount required must be rounded off to the next larger integral multiple of $100.
2. If a special fuel user or special fuel manufacturer is habitually delinquent in the payment of amounts due pursuant to this chapter, the Department shall require the special fuel user or special fuel manufacturer to provide a bond executed by him or her as principal, and by a corporation qualified pursuant to the laws of this State as surety, payable to the State of Nevada, and conditioned upon the faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and interest due the State of Nevada. The total amount of the bond must not be less than $2,500.
3. No recovery on any bond, execution of any new bond or suspension or revocation of any license as a special fuel supplier, special fuel dealer, special fuel user or special fuel manufacturer affects the validity of any bond.
4. In lieu of a bond or bonds, an applicant for or holder of a license as a special fuel supplier or special fuel dealer, or a person required to provide a bond pursuant to subsection 2, may deposit with the State Treasurer, under such terms as the Department may prescribe, an equivalent amount of lawful money of the United States or any other form of security authorized by NRS 100.065 . If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department.
5. If the holder of a license as a special fuel supplier or special fuel dealer is required to provide a bond of more than $5,000, the Department may reduce the requirements for the bond to not less than $5,000 upon the faithful performance of the special fuel supplier or special fuel dealer of all the requirements of this chapter and the punctual payment of all taxes due the State of Nevada for the 3 preceding calendar years.
6. The Department shall immediately reinstate the original requirements for a bond for a holder of a license as a special fuel supplier or special fuel dealer upon his or her:
(a) Lack of faithful performance of the requirements of this chapter; or
(b) Failure to pay punctually all taxes, fees, penalties and interest due the State of Nevada.
7. For the purposes of this section, a person is habitually delinquent if, within any 12-month period, the person commits each of the following acts or commits either of the following acts more than once:
(a) Fails timely to file a monthly or quarterly special fuel tax return, unless the Department determines that:
(1) The failure to file was caused by circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care; and
(2) The person has paid any penalty and interest imposed by the Department because of the failure to file.
(b) Fails timely to submit to the Department any tax collected by the person pursuant to this chapter.
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 366.240 Issuance or denial of license.
1. Except as otherwise provided in subsection 2 and NRS 366.245 , the Department shall:
(a) Upon receipt of the application and bond in proper form, issue to the applicant a special fuel suppliers or special fuel dealers license.
(b) Upon receipt of the application in proper form, issue to the applicant a special fuel exporters, special fuel transporters, special fuel users or special fuel manufacturers license.
2. The Department may refuse to issue a license pursuant to this section to any person:
(a) Who formerly held a license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause;
(b) Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause;
(c) Who, if the person is a special fuel supplier or special fuel dealer, neglects or refuses to furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on special fuel in this State, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country;
(e) Who has failed to comply with any provision of this chapter; or
(f) Upon other sufficient cause being shown.
Nev. Rev. Stat. § 366.245 Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations.
1. Upon the request of a special fuel user or a service provider, the Department may enter into an agreement with the special fuel user or service provider which authorizes the special fuel user or service provider to license a special fuel user or renew a special fuel users license and issue the identifying device required by NRS 366.265 , if applicable.
2. Before licensing a special fuel user, renewing a special fuel users license or issuing an identifying device pursuant to subsection 1:
(a) A special fuel user who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $25,000; and
(b) A service provider who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $50,000.
3. If a special fuel user or service provider provides a savings certificate, certificate of deposit or investment certificate pursuant to NRS 100.065 in lieu of the bond required pursuant to subsection 2, the certificate must state that the amount is not available for withdrawal except upon the approval of the Director of the Department.
4. If at any time a special fuel user or service provider is unable to account for an unissued license or an identifying device, the special fuel user or service provider must immediately pay to the Department an amount established by the Department.
5. The Department may cancel an agreement entered into pursuant to this section with any special fuel user or service provider for refusing or neglecting to comply with the provisions of this chapter.
6. The Director shall adopt such regulations as are necessary to carry out the provisions of this section.
7. As used in this section, service provider means a business or organization authorized by the Department to license a special fuel user or renew a special fuel users license on behalf of a special fuel user.
Nev. Rev. Stat. § 366.250 Hearing on denial of license.
Any applicant whose application for a special fuel suppliers license, special fuel dealers license, special fuel exporters license, special fuel transporters license, special fuel users license or special fuel manufacturers license has been denied may petition the Department for a hearing. The Department shall:
1. Grant the applicant a hearing.
2. Provide to the applicant, not less than 10 days before the hearing, written notice of the time and place of the hearing.
Nev. Rev. Stat. § 366.0255 Dyed special fuel defined.
Dyed special fuel means special fuel which, in accordance with subsection 1 of NRS 366.203, must be dyed before it is removed for distribution from the rack.
Nev. Rev. Stat. § 366.260 Term and transferability of licenses; regulations for renewal of licenses.
1. A license issued pursuant to this chapter:
(a) Is valid for 1 year unless suspended, revoked or cancelled.
(b) Is not transferable.
2. The Department shall adopt regulations providing for the renewal of such licenses.
Nev. Rev. Stat. § 366.265 Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device.
1. A special fuel user who is required to hold a special fuel users license pursuant to the provisions of this chapter shall:
(a) If the special fuel user uses special fuel in a motor vehicle that is operated or intended to operate interstate:
(1) Obtain an identifying device issued pursuant to:
(I) An agreement with the Department entered into pursuant to NRS 366.245 ; or
(II) A cooperative agreement entered into pursuant to NRS 366.175 ; and
(2) Conspicuously display that identifying device on the exterior of the motor vehicle in such location as is required pursuant to the cooperative agreement.
(b) At any time the special fuel user is using special fuel in this State, ensure that his or her license, a reproduction of the license that is authorized by the Department or an electronic device that displays the license in an electronic format that is authorized by the Department is located in the motor vehicle.
2. The Department may establish by regulation a fee for the issuance of the identifying device described in subsection 1, in an amount not to exceed the estimated administrative costs of issuing the device. If the Department establishes the fee and issues such a device to a special fuel user or provides such a device to the special fuel user under the terms of an agreement entered into pursuant to NRS 366.245 , it shall charge and collect the fee from the special fuel user.
3. If proof of licensure is provided by means of an electronic device:
(a) The person who presents the electronic device assumes all liability for any resulting damage to the electronic device; and
(b) The licensee may be held liable for other infractions indicated by the electronic image displaying evidence of licensure.
Nev. Rev. Stat. § 366.270 Duties upon discontinuance, sale or transfer of business.
If any person ceases to be a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer within this State by reason of the discontinuance, sale or transfer of his or her business, the person shall:
1. Notify the Department in writing at the time the discontinuance, sale or transfer takes effect. The notice must give the date of the discontinuance, sale or transfer, and the name and address of any purchaser or transferee.
2. Surrender to the Department the license issued to the person by the Department or under the terms of an agreement entered into with the Department pursuant to NRS 366.245 .
3. If the person is:
(a) A special fuel user registered under the Interstate Highway User Fee Apportionment Act, file the tax return required pursuant to NRS 366.380 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(b) A special fuel supplier, file the tax return required pursuant to NRS 366.383 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(c) A special fuel dealer or special fuel manufacturer, file the tax return required pursuant to NRS 366.386 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(d) A special fuel exporter, file the report required pursuant to NRS 366.387 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(e) A special fuel transporter, file the report required pursuant to NRS 366.695 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
Nev. Rev. Stat. § 366.350 Suspension, revocation or cancellation of license.
1. The Department may suspend, revoke or cancel the license of any special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel user for refusing or neglecting to comply with the provisions of this chapter.
2. If a special fuel dealer or special fuel supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his or her liability exceeds the total amount of bond or bonds furnished by the special fuel dealer or special fuel supplier, the Department shall suspend his or her license immediately.
3. Before revoking or cancelling a license issued pursuant to this chapter, the Department shall send a notice by registered or certified mail to the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter at his or her last known address. The notice must order the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter to show cause why his or her license should not be revoked by appearing before the Department at Carson City, Nevada, or such other place in this State as may be designated by the Department, at a time not less than 10 days after the mailing of the notice. The Department shall allow the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter an opportunity to be heard. The Department may revoke or cancel his or her license after reviewing all information received.
4. The Department shall cancel any license issued pursuant to this chapter upon the surrender of the license by the holder.
5. If a surety has lodged with the Department a written request to be released and discharged of liability, the Department shall notify the special fuel supplier or special fuel dealer who furnished the bond, and unless he or she files a new bond as required by the Department or makes a deposit in lieu thereof as provided in NRS 366.235 , the Department shall cancel his or her license.
Nev. Rev. Stat. § 366.370 Due date of tax; when payment by mail is deemed received.
1. Except as otherwise provided in this chapter, the excise tax imposed by this chapter with respect to the use or sale of special fuel during any calendar quarter is due on or before the last day of the first month following the quarterly period to which it relates.
2. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.
3. Payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any other country upon an envelope containing payment properly addressed to the Department.
4. A special fuel supplier shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.383 .
5. A special fuel dealer or special fuel manufacturer shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.386 .
Nev. Rev. Stat. § 366.375 When tax becomes delinquent; deposit of proceeds from penalty.
1. If the amount of any excise tax for any reporting period is not paid to the State on or before the date due, the payment becomes delinquent at the close of business on that day.
2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.
Nev. Rev. Stat. § 366.380 Special fuel users: Quarterly returns and payments.
1. On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.
2. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.
Nev. Rev. Stat. § 366.383 Special fuel suppliers: Monthly returns and payments.
1. Each special fuel supplier shall, not later than the last day of each month:
(a) Submit to the Department a tax return which sets forth:
(1) The number of gallons of special fuel the special fuel supplier received during the previous month;
(2) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State during the previous month; and
(3) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State in which dye was added during the previous month.
(b) Pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold, distributed or used during the previous month for which dye was not added in the manner prescribed in this chapter.
2. The Department may, by regulation, establish a procedure requiring special fuel suppliers to submit tax returns required by this section electronically.
Nev. Rev. Stat. § 366.386 Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods.
1. On or before the last day of the month following each reporting period, a special fuel dealer or special fuel manufacturer shall file with the Department a tax return for the preceding reporting period, regardless of the amount of tax collected, on a form prescribed by the Department.
2. The tax return must:
(a) Include information required by the Department for the administration and enforcement of this chapter;
(b) Report all quantities of special fuel in gallons; and
(c) Be accompanied by a remittance, payable to the Department, for the amount of the tax due.
3. Except as otherwise provided in this subsection, the reporting period for a special fuel dealer or special fuel manufacturer is a calendar month. Upon application by a special fuel dealer or special fuel manufacturer, the Department may assign to the special fuel dealer or special fuel manufacturer for a specific calendar year:
(a) A reporting period consisting of that entire calendar year if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell not more than 200 gallons of special fuel in this State each calendar month of that reporting period.
(b) Two reporting periods consisting of 6 consecutive calendar months, commencing on the first day of January and July, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 200 gallons but not more than 500 gallons of special fuel in this State each calendar month during those reporting periods.
(c) Four reporting periods consisting of 3 consecutive months, commencing on the first day of January, April, July and October, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 500 gallons but less than 5,000 gallons of special fuel in this State each calendar month during those reporting periods.
Nev. Rev. Stat. § 366.387 Special fuel exporters: Monthly statements.
Each special fuel exporter shall, not later than the last day of each month, submit to the Department a written statement which sets forth:
1. The number of gallons of special fuel the special fuel exporter received during the previous month;
2. The number of gallons of special fuel the special fuel exporter sold or distributed outside this State;
3. The name and mailing address of each person to whom the special fuel exporter sold or distributed special fuel outside this State; and
4. The number of gallons of special fuel the special fuel exporter sold or distributed to each person to whom he or she sold or distributed special fuel outside this State.
Nev. Rev. Stat. § 366.388 Unlicensed persons who collect tax: Monthly returns and payments.
Every person not licensed pursuant to this chapter who collects an excise tax shall, not later than the last day of each calendar month, file with the Department a tax return upon which is reported all such taxes collected during the preceding calendar month and, in accordance with the provisions of NRS 366.370, pay the tax to the Department.
Nev. Rev. Stat. § 366.390 Retention of percentage of tax for certain costs.
1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel supplier to cover the suppliers costs of collection of the tax and of compliance with this chapter, and the suppliers handling losses occasioned by evaporation, spillage or other similar causes.
2. A special fuel supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 1 for any month for which a tax return is not filed when due or a payment is not made when due.
Nev. Rev. Stat. § 366.395 Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent.
1. Any special fuel user who fails to file a tax return or pay any excise tax by the date due shall pay, in addition to any tax that may be due, a delinquent filing fee of $50 or a penalty of 10 percent of the amount of tax owed, whichever is greater, plus interest on the amount of any tax that may be due at a rate established by the Department in accordance with the provisions of a cooperative agreement entered into pursuant to NRS 366.175 , from the date the tax was due until the date of payment.
2. A tax return, statement or payment is considered delinquent if it is not received by the Department on or before the date the tax return, statement or payment is due, as prescribed by the provisions of this chapter.
3. A tax return, statement or payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any country upon an envelope containing the tax return, statement or payment.
Nev. Rev. Stat. § 366.540 Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.
1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers, special fuel users and special fuel manufacturers. A special fuel supplier or special fuel dealer shall pay to the Department the excise tax he or she collects from purchasers of special fuel with the return filed pursuant to NRS 366.383 or 366.386 , respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in this chapter by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this State exceeds the number of gallons of special fuel purchases by the special fuel user. The tax paid by a special fuel manufacturer must be computed by multiplying the tax rate per gallon provided in this chapter by the number of gallons of special fuel that the special fuel manufacturer places into or sells for placement into the supply tank of a motor vehicle in this State.
2. If the Department determines that a special fuel supplier or special fuel dealer, or any unlicensed person who collects an excise tax, has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the special fuel supplier, special fuel dealer or unlicensed person to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The special fuel supplier, special fuel dealer or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.
3. A retailer who receives or sells special fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the special fuel had not been paid.
Nev. Rev. Stat. § 366.545 Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.
1. The operator of a motor vehicle which comes within the provisions of this chapter is presumed to be the owner of such vehicle.
2. The lessee and lessor of a motor vehicle which comes within the provisions of this chapter are jointly and severally liable for any taxes, penalties or interest payable to the Department.
Nev. Rev. Stat. § 366.551 Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.
1. A responsible person who willfully fails to collect or pay to the Department the tax imposed by this chapter or who willfully attempts to evade the payment of the tax is jointly and severally liable with the special fuel dealer or special fuel supplier for the tax owed, plus interest and all applicable penalties. The responsible person shall pay the tax upon notice from the Department that it is due.
2. As used in this section, responsible person includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or limited-liability company,
Ê whose job or duty it is to collect, account for or pay to the Department the tax imposed by this chapter.
Nev. Rev. Stat. § 366.650 Requirements for refund or credit; examination of records of claimant.
1. If illegally or through error the Department collects or receives any excise tax, penalty or interest imposed pursuant to this chapter, the excise tax, penalty or interest must be refunded to the person who paid the tax, penalty or interest. A written application for a refund, including, without limitation, a request for a refund that is submitted on an amended tax return, stating the specific grounds therefor, must be made within 12 months after the date of payment, whether or not the excise tax, penalty or interest was paid voluntarily or under protest.
2. Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time limit.
3. Any amount determined to be refundable by the Department must be refunded or credited to any amounts then due from the special fuel supplier or special fuel dealer.
4. All amounts refunded pursuant to the provisions of this chapter must be paid from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
5. A licensed special fuel user operating interstate or off road, or both, who can prove to the satisfaction of the Department that his or her special fuel purchases in Nevada exceed his or her use of the special fuel over the highways of this State for a certain quarter must apply credit to any excise taxes, penalties or interest required by this chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371 , 482 or 706 of NRS and any balance may be refunded or credited to succeeding reports.
6. A person who wishes to apply for a refund of the tax on special fuel paid by the person pursuant to subsection 5 of NRS 366.207 must:
(a) Submit an application for the refund on a form prescribed by the Department; and
(b) Establish to the satisfaction of the Department that within a period of 6 months the person purchased not less than 200 gallons of special fuel in this State which was used for a purpose that is exempt from the tax on special fuel pursuant to NRS 366.200 .
Ê The Department shall refund to an applicant who complies with the provisions of this subsection a refund in an amount equal to the tax paid by the applicant less the percentage allowed the special fuel supplier pursuant to NRS 366.390 .
7. To establish the validity of any claim for a refund, the Department may, upon demand, examine the books and records of the claimant. The failure of the claimant to accede to such a demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.
8. No refund of special fuel taxes may be made for off-highway use of special fuel consumed in watercraft in this State for recreational purposes.
Nev. Rev. Stat. § 366.655 Requirements for refund to bona fide farmer or rancher.
1. 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 of special fuel, without the necessity of maintaining records of use.
2. 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.
3. The provisions of this section do not exempt any person from any requirement to maintain records of use otherwise applicable to bulk purchases pursuant to any other state or federal law.
4. The Department may adopt such regulations as it determines necessary to carry out the purposes of this section, including, without limitation, any regulations relating to the determination of the amount of the refund available to a person who claims a refund pursuant to this section and who files a request for reimbursement pursuant to NRS 373.083 .
5. For the purposes of this section, bulk purchases means purchases of more than 50 gallons of special fuel which are not placed directly into the tanks of motor vehicles.
Nev. Rev. Stat. § 366.660 Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.
1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.
2. After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.
Nev. Rev. Stat. § 366.670 Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90 days after payment under protest has been made. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayments.
2. No grounds of illegality shall be considered by the court other than those set forth in the protest filed at the time of such payment.
Nev. Rev. Stat. § 366.680 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 tax or other amount 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 found to have been collected illegally from the date of payment of such amount 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.
Nev. Rev. Stat. § 366.685 Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.
1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer and retailer, and every other person transporting or storing special fuel in this State shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.
2. The records, receipts, invoices and other pertinent papers described in subsection 1 must be preserved for 4 years after the date on which the record, receipt, invoice or other pertinent paper was created or generated.
3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.
4. In addition to any other penalty that may be imposed, any violation of the provisions of this section constitutes grounds for the Department to deny any future application for a license pursuant to this chapter that is submitted by a person who is determined to be responsible for the violation.
Nev. Rev. Stat. § 366.688 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 special fuel received, the price thereof and the name of the person who supplied the special 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 during business hours.
Nev. Rev. Stat. § 366.692 Records of shipments: Preparation, contents and use.
1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the:
(a) Place where the special fuel was purchased;
(b) Place to which the purchaser declares the special fuel will be transported;
(c) Number of gallons of special fuel transported;
(d) Color and concentration of the dye added to the special fuel, if any; and
(e) Name and address of the purchaser of the special fuel.
2. Each person who transports special fuel in this State shall:
(a) Keep the record of shipment required by subsection 1 in the vehicle in which the special fuel is transported until the special fuel is delivered to the purchaser; and
(b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
Nev. Rev. Stat. § 366.695 Monthly reports of deliveries by special fuel transporters.
1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this State, or solely within this State, shall report all of 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 each delivery;
(c) The number of gallons of special fuel delivered for each delivery; and
(d) Such other information as the Department may require.
Nev. Rev. Stat. § 366.697 Monthly reports by special fuel manufacturers.
Each special fuel manufacturer shall, not later than the last day of each month, submit to the Department a written report which sets forth:
1. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded in this State;
2. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded for personal use in this State;
3. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or delivered in this State;
4. The name and mailing address of each person to whom the special fuel manufacturer sold or delivered special fuel containing biodiesel or biodiesel blend in this State; and
5. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or distributed to each person described in subsection 4.
Nev. Rev. Stat. § 366.700 Deposit in Motor Vehicle Fund; limitation on use.
All money received by the Department pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund. An amount equal to that part of the tax collected pursuant to NRS 366.190 which represents 5 cents of the tax per gallon, minus the portion of that amount used to administer the Department of Motor Vehicles, must be used exclusively for the construction and maintenance of public highways, and may not be used to purchase equipment related thereto.
Nev. Rev. Stat. § 366.710 False or fraudulent reports: Penalty.
Any person required to make, render, 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 shall be guilty of a gross misdemeanor.
Nev. Rev. Stat. § 366.715 Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.
1. The Department may seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of a special fuel dealer or special fuel supplier, if the retailer, special fuel dealer or special fuel 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 special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of the rack of a special fuel dealer or special fuel 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, special fuel dealer or special fuel 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.
Nev. Rev. Stat. § 366.717 Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.
A special fuel exporter shall not sell or distribute special fuel in this State. A special fuel exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 366.370 , pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold or distributed in this State.
Nev. Rev. Stat. § 366.720 Unlawful acts; penalty.
1. Any person who:
(a) Fails or refuses to pay the tax imposed by this chapter;
(b) Engages in business in this State as a special fuel manufacturer, special fuel user, special fuel exporter, special fuel dealer or special fuel supplier, or acts in this State as a special fuel transporter, without being the holder of a license to engage in that business or to act in that capacity;
(c) Fails to make any of the reports required by this chapter;
(d) Makes any false statement in any application, report or statement required by this chapter;
(e) Refuses to permit the Department or any authorized agent to examine records as provided by this chapter;
(f) Fails to keep proper records of quantities of special fuel received, produced, refined, manufactured, compounded, used or delivered in this State as required by this chapter;
(g) Makes any false statement in connection with an application for the refund of any money or taxes provided in this chapter;
(h) Violates the provisions of NRS 366.265 ;
(i) Fails or refuses to stop his or her motor vehicle for an inspection to determine if all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid; or
(j) Refuses to allow the Department or an authorized agent to inspect a motor vehicle to determine whether all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid,
Ê is guilty of a misdemeanor.
2. Each day or part thereof during which any person engages in business as a special fuel manufacturer, special fuel dealer, special fuel supplier or special fuel exporter or acts as a special fuel transporter without being the holder of a license authorizing him or her to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
Nev. Rev. Stat. § 366.730 Penalty for other violations.
Any violation of the provisions of this chapter, except as otherwise provided, is a misdemeanor and is punishable as such.
Nev. Rev. Stat. § 366.733 Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.
1. A retailer or any other person who sells or distributes dyed special fuel shall not sell or distribute the dyed special fuel unless the retailer or person controls the access to the dyed special fuel.
2. A retailer or other person may sell or distribute the dyed special fuel only to a purchaser who has been approved to purchase the dyed special fuel from the retailer or other person. To be approved to purchase dyed special fuel from a retailer or other person, a purchaser must provide to the retailer or other person a written statement of acknowledgment and intended use on a form provided by the Department and completed by the purchaser that includes:
(a) The full name and address of the purchaser;
(b) A description of the manner in which the purchaser intends to use the dyed special fuel;
(c) An attestation indicating that the purchaser:
(1) Will only use the dyed special fuel for a purpose that is not taxable pursuant to this chapter; and
(2) Is aware of the penalties set forth in NRS 366.735 , a copy of which must be included on the statement; and
(d) The signature of the purchaser.
3. A retailer or other person who sells or distributes dyed special fuel shall keep on file a completed statement of acknowledgment and intended use for each person approved to purchase dyed special fuel from the retailer or other person.
4. In addition to any action that may be taken pursuant to chapter 360A of NRS, the Department may impose on a retailer or any other person who violates the provisions of subsection 1 an administrative fine of not more than $10,000 for each violation.
Nev. Rev. Stat. § 366.735 Disciplinary action for fraudulent use of special 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 dyed special fuel for a use which the person selling or storing such 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 decreases or attempts to decrease the concentration of any dye in any special fuel intended to be used for a taxable purpose and does not report and pay the applicable tax to the Department;
(c) Uses dyed special fuel for a taxable purpose and does not report and pay the applicable tax to the Department;
(d) Willfully increases or attempts to increase the volume of any special fuel intended to be used for a taxable purpose by adding to the fuel any quantity of special fuel for which the tax imposed pursuant to this chapter has not been paid or any quantity of other product for which any tax imposed pursuant to the laws of this State has not been paid; or
(e) Willfully manufactures, sells, distributes for sale or attempts to manufacture, sell or distribute for sale any special fuel intended to be used for a taxable purpose and for which the tax imposed pursuant to this chapter has not been paid.
2. For any violation described in subsection 1, the Department may:
(a) If the violation is a first offense, impose an administrative fine of not more than $2,500 and suspend any license issued to that person pursuant to this chapter for not more than 30 days;
(b) If the violation is a second offense within a period of 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to that person pursuant to this chapter for not more than 60 days; and
(c) If the violation is a third or subsequent offense within a period of 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to that person pursuant to this chapter.
Nev. Rev. Stat. § 366.737 Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.
1. If the Department determines through an audit that a retailer has sold special fuel containing biodiesel or biodiesel blend which substantially exceeds the biodiesel tolerance for the biodiesel blend posted by the retailer, 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 special 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 special 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 special 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 special fuel contains a biodiesel blend which exceeds the total volume displayed on the special fuel pump in an amount established by the Department.
(b) Supplier includes a person who acts as a supplier of special 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.
Nev. Rev. Stat. § 366.740 Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.
1. Except as otherwise provided in NRS 366.733 , 366.735 and 366.737 , 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 366.733 , 366.735 or 366.737 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 366.733 , 366.735 or 366.737 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.
Nev. Rev. Stat. § 366.745 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 provision of this chapter.
Nev. Rev. Stat. § 366.750 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 make arrests for that purpose when requested by the Department or its duly authorized agents.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-366.htmlFetched: 10/4/2026