Title 32

NRS 365.031 “Exporter” defined. “Exporter” means a person, other than a supplier, who receives motor vehicle fuel, other than aviation fuel, in this State and sells or distributes that fuel outside this State. (Added to NRS by 1999, 1003)

NRS 365.035 “Fuel for jet or turbine-powered aircraft” defined. “Fuel for jet or turbine-powered aircraft” means any inflammable liquid other than aviation fuel used for the propulsion of aircraft having jet or turbine type engines. (Added to NRS by 1983, 1015)

NRS 365.038 “Governmental entity” defined. “Governmental entity” includes, without limitation, an airport authority created by special legislative act. (Added to NRS by 2003, 3203)

NRS 365.040 “Highway” defined. “Highway” means every way or place of whatever nature open to the use of the public for purposes of surface traffic, including highways under construction. [Part 1:74:1935; A 1955, 170]

NRS 365.045 “Methanol” defined. “Methanol” means anhydrous methyl alcohol produced for use as a fuel. (Added to NRS by 2009, 2630)

NRS 365.050 “Motor vehicle” defined. “Motor vehicle” means and includes every self-propelled motor vehicle, including tractors, operated on a surface highway. [Part 1:74:1935; A 1955, 170]

NRS 365.060 “Motor vehicle fuel” defined. “Motor vehicle fuel” means gasoline, natural gasoline, casing-head gasoline, methanol, ethanol or any other inflammable or combustible liquid, regardless of the name by which the liquid is known or sold, the chief use of which in this Sta…

NRS 365.070 “Person” defined. “Person” includes a municipal corporation, quasi-municipal corporation, political subdivision and governmental agency. [Part 1:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1985, 515)

NRS 365.076 “Rack” defined. “Rack” means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering motor vehicle fuel from a refinery or terminal into a motor vehicle, rail car or vessel. (Added to NRS by 1999, 1003)

NRS 365.080 “Retailer” defined. “Retailer” means: 1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or 2. Any person in the business of handling motor vehicle fuel, other than aviation fue…

NRS 365.084 “Supplier” defined. “Supplier” means a person who: 1. Imports or acquires immediately upon importation into this State motor vehicle fuel, except aviation fuel, from within or without a state, territory or possession of the United States or the District of Columbia in…

NRS 365.088 “Terminal” defined. “Terminal” means a facility for the storage of motor vehicle fuel which is supplied by a motor vehicle, pipeline or vessel and from which motor vehicle fuel is removed for distribution at a rack. (Added to NRS by 1999, 1003)

NRS 365.092 “Transporter” defined. “Transporter” means a person, except a supplier or an exporter licensed pursuant to this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft by pipeline, rail or truck in interstate commerce to or from any poin…

NRS 365.095 Fuel deemed distributed. All motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of so as to terminate the ownership and possession thereof by the dealer or any o…

NRS 365.100 Administration and enforcement by Department. Except as otherwise provided, the Department is charged with the administration and enforcement of this chapter. [Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975, 1690)

NRS 365.110 Rules and regulations of Department. The Department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making the administration of this chapter effective. [Part 9:74:1935; A 1953, 32…

NRS 365.115 Standards for determining whether alcohol is used as fuel or liquor. The requirements of this State for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as a liquor are the same as the requirements of the Bureau of Alcohol…

NRS 365.120 Appointment of assistants or agents. The Department may appoint auditors, accountants, inspectors, clerks and such other assistants or agents as it may deem necessary to enforce its powers and perform its duties under this chapter. [Part 9:74:1935; A 1953, 326; 1955, …

NRS 365.130 Examinations, audits and inquiries. 1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers, exporters and transporters of petr…

NRS 365.138 Confidentiality of certain records and information. All supporting schedules, invoices and other pertinent papers relating to the business affairs and operations of any supplier, dealer, exporter or transporter, and any information obtained by an investigation of the …

NRS 365.140 Exchange of information with other states. The Department may, upon a request from the officials to whom is entrusted the enforcement of the motor vehicle fuel tax laws of any other state, if the other state furnishes similar information to this State, forward any inf…

NRS 365.142 Unlawful disclosure of information; penalty. 1. It is 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 investiga…

NRS 365.150 Money to augment administration of chapter. Money to augment the administration of the provisions of this chapter must be provided by direct legislative appropriation to the Department from the State Highway Fund. [Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A 195…

NRS 365.170 Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers. Every dealer shall: 1. Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered ai…

NRS 365.175 Rate of tax on certain motor vehicle fuel; duties of suppliers. Every supplier shall: 1. Not later than the last day of each calendar month, submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by the supplier…

NRS 365.180 Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department. 1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 3.6 cents per gallon on all motor vehicle fuel…

NRS 365.185 Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department. 1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax on motor vehicle fuel. 2. This tax must be…

NRS 365.190 Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department. 1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1.75 cents per gallon on all moto…

NRS 365.192 Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department. 1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1 cent per gallon on motor vehicle fu…

NRS 365.200 Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel. 1. In addition to any other taxes provided for by…

NRS 365.203 Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel. 1. The governing body of a city may by ordinance, but not as in a case of emergency, impose a tax of not more than: (a) Four cents per gallon on fuel for jet or turbin…

NRS 365.210 Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation. 1. No county, city or other political subdivision or municipal corporation may levy or collect any excise, privilege or occupation tax upon or measured by t…

NRS 365.220 Exempt transactions and sales. The provisions of this chapter requiring the payment of excise taxes do not apply to: 1. Motor vehicle fuel if it remains in interstate or foreign commerce. 2. Motor vehicle fuel, except aviation fuel, exported from this State by a suppl…

NRS 365.230 Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser. 1. The provisions of this chapter requiring the payment of excise taxes do not apply to: (a) Motor vehicle fuel, other than aviation fuel, sold…

NRS 365.240 Reports of exempt exports and sales; marking of invoices for exempt sales. 1. Every dealer and supplier shall report such exports and sales to the Department at such times, on such forms and in such detail as the Department may require. 2. Every dealer and supplier sh…

NRS 365.250 Time to claim exemption on dealer’s export to another state. Any claim for exemption from excise tax on account of motor vehicle fuel or fuel for jet or turbine-powered aircraft exported by a dealer to another state, other than stock transfers or deliveries in his or …

NRS 365.260 When motor vehicle fuel not deemed to be exported. Motor vehicle fuel carried out of this State, into another state or onto federal proprietary lands or reservations, to an amount not exceeding 25 gallons in the fuel tank or tanks of such motor vehicle shall not be de…

NRS 365.270 Acting as dealer, supplier, exporter or transporter without license unlawful. It is unlawful for any person to be: 1. A dealer without holding a license as a dealer as provided for in this chapter. 2. A supplier without holding a license as a supplier as provided for …

NRS 365.280 Application for license. Before becoming a dealer, supplier, exporter or transporter, a person shall apply to the Department, on forms to be prescribed and furnished by the Department, for a license authorizing the applicant to engage in business as a dealer, supplier…

NRS 365.290 Form, conditions and amount of bond; deposit in lieu of bond. 1. Before granting any application for a license as a dealer or supplier, the Department shall require the applicant to file with the Department a bond executed by the applicant as principal, and by a corpo…

NRS 365.300 Issuance or denial of license. 1. Except as otherwise provided in subsection 2, the Department shall, upon receipt of: (a) The application and bond in proper form, issue to the applicant a license as a dealer or supplier. (b) The application in proper form, issue to t…

NRS 365.302 Hearing on denial of license. Any applicant whose application for a license as a dealer, supplier, exporter or transporter has been denied may petition the Department for a hearing. The Department shall: 1. Grant the applicant a hearing. 2. Provide to the applicant, n…

NRS 365.304 Term and transferability of license; regulations for renewal of license. 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…

NRS 365.306 Duties upon discontinuance, sale or transfer of business. If any person ceases to be a dealer, supplier, exporter or transporter within this State by reason of the discontinuance, sale or transfer of his or her business, the person shall: 1. Notify the Department in w…

NRS 365.310 Suspension, cancellation or revocation of license. 1. The Department may suspend, cancel or revoke the license of any dealer, supplier, exporter or transporter refusing or neglecting to comply with the provisions of this chapter. 2. If a dealer or supplier becomes del…