Title 32

NRS 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 …

NRS 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…

NRS 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 …

NRS 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 receiv…

NRS 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 re…

NRS 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 t…

NRS 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 …

NRS 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…

NRS 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 delinq…

NRS 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, spec…

NRS 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 wh…

NRS 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…

NRS 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 th…

NRS 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 …

NRS 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 a…

NRS 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 …

NRS 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…

NRS 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 manufactur…

NRS 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 …

NRS 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 pl…

NRS 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 …

NRS 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…

NRS 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 purs…

NRS 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. [Part 28:364:…

NRS 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…

NRS 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. …

NRS 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 act…

NRS 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. [Part 28:364:1953]

NRS 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 acce…

NRS 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 t…

NRS 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 bi…

NRS 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…

NRS 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. (Adde…

NRS 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 De…