“Special fuel user” defined.

NRS 366.080 “Special fuel user” defined. “Special fuel user” means any person who consumes in this State special fuel for the propulsion of motor vehicles owned or controlled by that person upon the highways of this State, including highways under construction or reconstruction. [Part 2:364:1953]—(NRS A 1959, 863; 1969, 577; 1971, 635)