Title 32

NRS 365.335 Establishment of procedure requiring suppliers to submit tax returns electronically. The Department may, by regulation, establish a procedure requiring suppliers to submit tax returns electronically when due pursuant to this chapter. (Added to NRS by 2005, 1151)

NRS 365.340 When tax becomes delinquent; deposit of proceeds from penalty. 1. If the amount of any excise tax for any month is not paid to the State on or before the date due, it becomes delinquent at the close of business on that day. 2. The proceeds from any penalty levied for …

NRS 365.346 Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number. 1. A retailer of aviation fuel who receives or sells aviation fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the …

NRS 365.351 Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax. 1. A responsible person who willfully fails to collect or pay to the Department the tax imposed by this chapter or who willfully attempts to evade the…

NRS 365.370 Tax refunds: Persons entitled; payment by prescribed classes; minimum claims. Any person who exports any motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State, or who sells any such fuel to the United States Government for official use of the …

NRS 365.380 Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer. 1. A claimant for refund must present to the Department a refund claim form accom…

NRS 365.390 Payment of refund by Department. Upon the presentation of the invoices, written statements, tax exemption certificates or exportation certificates required pursuant to this chapter, the Department shall cause to be repaid to the claimant from the taxes collected under…

NRS 365.400 Payment of refund based on duplicate invoice. In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the Department until the expiration of the period specifi…

NRS 365.410 Examination of claimant’s books and records; effect of refusal to permit examination. In order to establish the validity of any claim the Department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede…

NRS 365.420 Time for application for refund. 1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State must be filed with the Department within 3 months after the date of exportation. 2. Other applications,…

NRS 365.430 Sources and manner of payment of refunds. 1. All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon claims presented by the De…

NRS 365.440 Granting of credit in lieu of refund. In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by a dealer or supplier in such a manner as would entitle a purchaser to claim a refund under the provisions of…

NRS 365.445 Refund to farmer or rancher on basis of bulk purchases; procedure; regulations. 1. For the purposes of this section, “bulk purchases” means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles. 2. Any p…

NRS 365.450 Injunction or other process to prevent collection prohibited. No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collec…

NRS 365.460 Action to recover amount paid: Protest required; venue. After payment of any excise tax under protest duly verified, served on the Department, and setting forth the grounds of objection to the legality of the excise tax, the dealer or supplier paying the excise tax ma…

NRS 365.470 Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality. 1. No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to …

NRS 365.480 Judgment for plaintiff: Disposition of amount; interest. 1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due from the plaintiff under this chapter, and the balance of the judgment shall be refunded t…

NRS 365.490 Judgment not to be rendered for plaintiff when action is by or in name of assignee. A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any excise tax paid under this chapter when such action is broug…

NRS 365.500 Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records. 1. Every dealer, supplier, exporter and transporter shall …

NRS 365.505 Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter. 1. Each supplier shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of motor vehicle fuel…

NRS 365.510 Records of retailers: Maintenance, contents and inspection. 1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the price thereof and the name o…

NRS 365.515 Monthly statements by exporters. Each exporter shall, not later than the last day of each calendar month, submit to the Department a written statement which sets forth: 1. The number of gallons of motor vehicle fuel, other than aviation fuel, received by the exporter …

NRS 365.520 Monthly reports of deliveries by transporters. 1. Every transporter, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this chapter, who transports motor vehicle fuel or fuel for jet or turbine-…

NRS 365.530 Documentation required when transporting certain fuels; failure to produce documentation. 1. Every person transporting on any highway in this State aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids in an amount of 25…

NRS 365.531 Definitions. As used in NRS 365.531 to 365.565, inclusive, unless the context otherwise requires, the words and terms defined in NRS 365.532 and 365.534 have the meanings ascribed to them in those sections. (Added to NRS by 2015, 527)

NRS 365.532 “Construction, maintenance and repair” defined. “Construction, maintenance and repair” includes, without limitation: 1. The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way …

NRS 365.534 “Right-of-way” defined. “Right-of-way” means: 1. Any public road, highway, street or alley. 2. Any real property or any interest therein that is acquired, dedicated or reserved for the construction, operation and maintenance of a public road, highway, street or alley.…

NRS 365.535 Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes. 1. It is declared to be the policy of the State of Nevada to apply the tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes during each cale…

NRS 365.540 General requirements for particular proceeds. 1. The money collected, as prescribed by NRS 365.175 and 365.185, from the tax on motor vehicle fuels, other than aviation fuel, after the remittances and deposits have first been made pursuant to the provisions of NRS 365…

NRS 365.545 Proceeds of taxes on fuel for jet or turbine-powered aircraft. 1. The proceeds of all taxes on fuel for jet or turbine-powered aircraft imposed pursuant to the provisions of NRS 365.170 or 365.203 must be deposited in the Account for Taxes on Fuel for Jet or Turbine-P…

NRS 365.550 Proceeds of tax levied pursuant to NRS 365.180. 1. Except as otherwise provided in subsection 2, the receipts of the tax levied pursuant to NRS 365.180 must be allocated monthly by the Department to the counties using the following formula: (a) Determine the average m…

NRS 365.560 Proceeds of tax levied pursuant to NRS 365.190. 1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly by the Department to the counties in which the payment of the tax originates pursuant to the formula set forth in subsection 2. 2. The r…

NRS 365.562 Proceeds of tax levied pursuant to NRS 365.192. 1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the Department to the counties in proportion to the number of gallons of fuel that are sold to the retailers in each county pursuant to the…

NRS 365.565 Proceeds of tax derived from aviation fuel. 1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following manner: (a) The amount of any optional tax must be remitted to the: (1) Governmental entity whi…

NRS 365.570 Unlawful acts. 1. It is unlawful for any person: (a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter; (b) Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Depar…

NRS 365.572 False or fraudulent reports: Penalty. Any person required to make, submit, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made is guilty of a gross misdemeanor. (Added to NRS by 20…

NRS 365.575 Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes. An exporter shall not sell or distribute motor vehicle fuel in this State. An exporter who violates the provisions of this section: 1. Is guilty of a misdemea…

NRS 365.580 Penalty for other violations. Any person violating any of the provisions of this chapter for which no specific penalty is provided is guilty of a misdemeanor. [Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561)

NRS 365.590 Payment of cost of prosecution of violator. The Department is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of this State of any person charged with the violation of any of the provisions of this chapte…

NRS 365.593 Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel. 1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack: (a) Sells or stores for pe…

NRS 365.597 Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law. 1. If the Department determines through an audit that a retailer has sold motor vehicle fuel which substantially exceeds the ethanol tolerance for motor vehic…

NRS 365.600 Imposition and deposit of administrative fines; injunctions and other remedies. 1. Except as otherwise provided in NRS 365.593 and 365.597, the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any…

NRS 365.605 Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice. 1. The Department may seal a fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, if the retailer, dealer or supplier: (a) Becomes delinquent i…

NRS 365.610 Enforcement by sheriffs and other peace officers. County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this chapter, and they shall make arrests for this purpose when requeste…