Nevada Administrative Code

NAC 365.195 Date for filing statement of certain fuel sold; date of receipt of payment. (NRS 365.110, 365.170, 365.192, 365.330) 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 …

NAC 365.197 Electronic submission of statement of certain fuel sold: General requirements; receipt. (NRS 365.110, 365.175, 365.335) 1. Except as otherwise provided in NAC 365.198, a supplier shall electronically submit to the Department the statement required pursuant to the prov…

NAC 365.198 Electronic submission of statement of certain fuel sold: Submission and approval of application. (NRS 365.110, 365.175, 365.335) 1. Before a supplier may submit a statement pursuant to the provisions of NAC 365.197, the supplier shall submit to the Department an appli…

NAC 365.200 Return, report or statement filed without payment deemed delinquent; extension. (NRS 365.110, 365.330) 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 36…

NAC 365.205 Payment subsequently dishonored considered delinquent; exception. (NRS 365.110, 365.330) 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 …

NAC 365.207 Unlicensed person prohibited from retaining percentage of tax for certain costs. (NRS 365.110, 365.330, 365.600) 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…

NAC 365.210 Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund. (NRS 365.110, 365.370, 365.380) 1. If a person applies to the Department for a refund of any tax on motor vehicle fuel or fuel for jet or t…

NAC 365.215 Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund. (NRS 365.110, 365.370, 365.380) 1. A person who uses motor vehicle fuel to propel a motor vehicle off the public highways of this State may obtain…

NAC 365.220 Fuel used to operate auxiliary equipment: Evidence of amount of fuel consumed; determination by Department. (NRS 365.110, 365.370, 365.380) 1. If a motor vehicle with auxiliary equipment consumes motor vehicle fuel and there is no auxiliary motor or separate fuel tank…

NAC 365.230 Fuel used to operate vehicle in idle not exempt. (NRS 365.110) 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, e…

NAC 365.250 Records of exporter: Form and contents. (NRS 365.110, 365.500) 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 juri…

NAC 365.255 Records of transporter: Form and contents. (NRS 365.110, 365.500) 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 transp…

NAC 365.300 Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation. (NRS 365.110, 365.600) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 36…

NAC 365.305 Order to seal fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff. (NRS 365.110, 365.605, 365.610) 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 supplie…

NAC 366.005 Definitions. (NRS 366.110) 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 …

NAC 366.0065 Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition. (NRS 366.085, 366.110, 366.203) 1. As used in NRS 366.085, the Department will interpret the term “incidentally operated or moved up…

NAC 366.0066 When special fuel is considered to be exported fuel. (NRS 366.110) 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 R144-0…

NAC 366.0067 Application for license: Federal identification number required. (NRS 366.110, 366.220, 366.240) 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 incl…

NAC 366.0068 Special fuel exporters: Application for license; fee; exportation to additional states or jurisdictions. (NRS 366.110, 366.220, 366.240) 1. An applicant for a special fuel exporter’s license issued pursuant to the provisions of NRS 366.240 must submit to the Departme…

NAC 366.00685 Special fuel suppliers: Application for license; fee; exportation to additional states or jurisdictions. (NRS 366.110, 366.220, 366.240) 1. An applicant for a special fuel supplier’s license issued pursuant to the provisions of NRS 366.240 must submit to the Departm…

NAC 366.0069 Special fuel transporters: Application for license; fee; transportation to additional states or jurisdictions; expiration, suspension or revocation of license; prohibited acts; administrative fines. (NRS 366.110, 366.220, 366.240) 1. An applicant for a special fuel t…

NAC 366.007 Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing. (NRS 366.110, 366.220, 366.240, 366.250, 366.350) 1. Except as otherwise provided in chapter 366 of NRS, the Department will refuse to issue a…

NAC 366.0072 Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device: Eligibility; amount of payment if unable to account for unissued license or identifying device. (NRS 366.110, 366.245) 1. The Department will …

NAC 366.0075 Expiration of license; application for renewal; administrative fine for late application for renewal. (NRS 366.110, 366.220, 366.260, 366.740) 1. Except as otherwise provided in subsection 2, any license issued by the Department pursuant to this chapter and chapter 3…

NAC 366.008 Certain carriers required to obtain temporary permits for special fuel. (NRS 366.110, 366.223) 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 …

NAC 366.0085 Fees; issuance of identifying device at no cost. (NRS 366.110, 366.220, 366.260, 366.265) 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 fue…

NAC 366.009 Sale of special fuel to certain suppliers or dealers without collecting tax prohibited. (NRS 366.110) 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 pursu…

NAC 366.0092 Purchase of certain fuel for resale prohibited. (NRS 366.110) 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 R023-20, eff. 6-13-2022) SECURITY…

NAC 366.010 Amount required for initial 2 years of operation. (NRS 366.110, 366.235) 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 f…

NAC 366.020 Amount required for years following initial 2 years of operation. (NRS 366.110, 366.235) 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 yea…

NAC 366.030 Request for reduction in amount required. (NRS 366.110, 366.235) 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 req…

NAC 366.035 Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted. (NRS 366.110, 366.235) As used in subsection 6 of NRS 366.235, the Department will interpret the term “lack of faithful performance” to mean a failure to m…

NAC 366.040 Amount required for habitually delinquent supplier or dealer. (NRS 366.110, 366.235) 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 sp…

NAC 366.050 Amount required after notification of cancellation of surety bond. (NRS 366.110, 366.235, 366.350) 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 monthl…

NAC 366.060 Bond required from habitually delinquent special fuel user. (NRS 366.110, 366.235) 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…

NAC 366.090 Electronic submission of tax return: General requirements; receipt. (NRS 366.110, 366.383) 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 …

NAC 366.093 Electronic submission of tax return: Submission and approval of application. (NRS 366.110, 366.383) 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 applica…

NAC 366.098 Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return. (NRS 366.110, 366.395) 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 Se…

NAC 366.100 Date when payment is deemed received. (NRS 366.110, 366.370) 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…

NAC 366.102 Problems with mail service considered when determining timeliness of payment. (NRS 366.110, 366.370) 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, ac…

NAC 366.106 Deficiency in tax return deemed failure to file. (NRS 366.110, 366.390) 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 fa…

NAC 366.108 Retention of fee for collecting tax prohibited under certain circumstances. (NRS 366.110, 366.390) 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 pu…

NAC 366.210 Fuel consumed off public highways of this State. (NRS 366.110, 366.200, 366.650) 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…

NAC 366.220 Fuel consumed by vehicle with auxiliary equipment: Standard refund. (NRS 366.110, 366.200, 366.207, 366.650) 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 pursuan…

NAC 366.222 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment. (NRS 366.110, 366.200, 366.207, 366.650) 1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on actual use of auxiliary equip…

NAC 366.224 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles. (NRS 366.110, 366.200, 366.207, 366.650) 1. A taxpayer may request a refund of the tax paid pursuant t…

NAC 366.226 Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund. (NRS 366.110, 366.200, 366.207, 366.650) 1. To obtain a refund pursuant to NAC 366.220, 366.222 or 366.224, a special fuel user mus…