Title 32

NRS 373.023 “Commission” defined. “Commission” means a regional transportation commission created pursuant to NRS 277A.170. (Added to NRS by 1997, 2968; A 2009, 860)

NRS 373.024 “Cost of the project” defined. “Cost of the project,” or any phrase of similar import, means all or any part designated by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, of the cost of any project…

NRS 373.0245 “Department” defined. “Department” means the Department of Motor Vehicles. (Added to NRS by 1999, 1021; A 2001, 2641)

NRS 373.0246 “Diesel fuel” defined. “Diesel fuel” means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022, biodiesel blend, as defined in NRS 366.023, biomass-based diesel, as defined in N…

NRS 373.0249 “Highway truck parking” defined. “Highway truck parking” means a parking area with easy access to or from a highway which is designated for a truck having a gross weight of more than 10,000 pounds, in the course of the operation of the truck or during periods of mand…

NRS 373.027 “Improvement” and “improve” defined. “Improvement” or “improve” means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, a…

NRS 373.028 “Project” defined. “Project” means: 1. In a county whose population is 100,000 or more, street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, boulevard, alley, highway or other public right-of-way used f…

NRS 373.029 “Town” defined. “Town” means an unincorporated town. (Added to NRS by 1997, 2969)

NRS 373.030 Imposition of tax in certain counties. 1. In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on…

NRS 373.060 Effective date of tax imposed pursuant to NRS 373.030. Any ordinance enacted pursuant to NRS 373.030 must provide that the county motor vehicle fuel tax will be imposed on the first day of the second calendar month following the enactment of the ordinance. (Added to N…

NRS 373.062 Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption. 1. In a county whose population is less than 100,000 and …

NRS 373.065 Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds. 1. Except as otherwise provided in this section and NRS 373.068, in a coun…

NRS 373.066 Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates. 1. Except as otherwise provided in this section, in a county whose population is 100,000 or mor…

NRS 373.0663 Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by adoption of ordinance by board; approval of certain increases by voters; effe…

NRS 373.067 Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review. 1. Any ordinance that imposes a tax pursuant to: (a) The provisions of paragraph (a) of subsection 1 of NRS 373.066 or …

NRS 373.0675 Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected. Notwithstanding any other provision of law, money collected from the annual increases in the taxes a…

NRS 373.068 Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes. 1. Any tax imposed pursuant to the provisions of: (a) Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraphs (a) to (f), inclusive, of subsection 1 of NR…

NRS 373.070 Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing. 1. Any fuel tax ordinance enacted under this chapter must include provisions in substance as follows: (a) A provision imposing the additional excise tax and stati…

NRS 373.075 Mandatory provision of amendatory ordinance. Any ordinance amending a fuel tax ordinance enacted pursuant to this chapter must include a provision in substance that the county shall amend the contract made under paragraph (d) of subsection 1 of NRS 373.070 by a contra…

NRS 373.080 Transmittal to counties of taxes collected by Department; reimbursement for costs. Except as otherwise provided in NRS 373.083, all fuel taxes collected during any month by the Department pursuant to a contract with a county must be transmitted each month by the Depar…

NRS 373.083 Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request; use of proceeds of certain taxes retained by Department for highway truck parking. 1. A person who uses s…

NRS 373.087 Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion. 1. The Local Fuel Tax Fund is hereby created as an enterprise fund. The Department shall deposit in the Fund all fees collected by the Department pursuant to subsection 3 of NRS 373.083. The Direct…

NRS 373.090 Place of sale of fuel. For the purpose of each tax imposed by an ordinance enacted pursuant to this chapter, fuel is sold at the place where it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer. (Added to NR…

NRS 373.100 Redistribution of taxes, penalties and interest by Department. The Department may redistribute any tax, penalty and interest distributed to a county other than the county entitled thereto, but no such redistribution may be made as to amounts originally distributed mor…

NRS 373.110 Distribution and use of net proceeds of taxes; regional street and highway fund. All the net proceeds of any county fuel tax: 1. Imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusiv…

NRS 373.119 Use of certain collections from sale of fuel for boats; monthly reports by marinas. 1. Except to the extent pledged before July 1, 1985, and except as otherwise provided in NRS 373.0675, the board may use that portion of the revenue collected pursuant to the provision…

NRS 373.120 Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State. 1. No county fuel tax ordinance may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair advers…

NRS 373.131 Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities. 1. Money for the payment of the cost of a project within the ar…

NRS 373.140 Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project. 1. After the enactment of ordinances as authorized in NRS 277A.170, 373.030 and 373.062, all st…

NRS 373.150 Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects. 1. Any city or town whose territory is not included wholly or in part in a regional plan for transportation established pursuant to NRS 277A.210 ma…

NRS 373.160 Pledges and liens to secure payment of revenue bonds or other securities. 1. The ordinance or ordinances, or the resolution or resolutions, providing for the issuance of any bonds or other securities issued under this chapter payable from the receipts from the fuel ex…

NRS 373.190 Sale of revenue bonds. The board, or a commission authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131, is authorized to sell such bonds or other securities from time to time at public or private sale as the board or the commission, as…

NRS 373.200 Construction. This chapter, without reference to other statutes except as herein provided, shall constitute full authority for the authorization and issuance of bonds hereunder. No other law, with regard to the authorization or issuance of bonds, that provides for an …