Title 32

NRS 366.026 “Emulsion of water-phased hydrocarbon fuel” defined. “Emulsion of water-phased hydrocarbon fuel” means a mixture of any hydrocarbon and water if the water is at least 20 percent by volume of the total mixture. (Added to NRS by 1997, 1310)

NRS 366.030 “Highway” defined. 1. “Highway” means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction. 2. “Highway” does not include any way constructed by private individuals for the use of a private …

NRS 366.035 “Highway under construction or reconstruction” defined. “Highway under construction or reconstruction” means all portions of a highway which are in any part constructed or maintained through the use of public funds, whether or not open to the use of the public. (Added…

NRS 366.040 “Motor vehicle” defined. “Motor vehicle” means and includes every self-propelled vehicle operated upon a highway. [Part 2:364:1953]

NRS 366.055 “Rack” defined. “Rack” means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car or vessel. (Added to NRS by 1995, 2367)

NRS 366.057 “Retail station” defined. “Retail station” means any fixed facility or location that: 1. Operates in the retail business of selling or handling fuel; or 2. Dispenses fuel from a stationary pump or metered tank for which the access to the fuel is not controlled. (Added…

NRS 366.058 “Retailer” defined. “Retailer” means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicl…

NRS 366.060 “Special fuel” defined. “Special fuel” means any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, including, without limitation, diesel, biodiesel, biodiesel blend, biomass-based diesel, biomass-based diesel blend, lique…

NRS 366.062 “Special fuel dealer” defined. “Special fuel dealer” means a person who sells compressed natural gas, liquefied natural gas or liquefied petroleum gas and delivers any part thereof into the tank for the supply of fuel of a motor vehicle that is not owned or controlled…

NRS 366.065 “Special fuel exporter” defined. “Special fuel exporter” means a person, other than a special fuel supplier, who receives special fuel in this State and sells or distributes it outside this State. (Added to NRS by 1995, 2367)

NRS 366.068 “Special fuel manufacturer” defined. “Special fuel manufacturer” means a person who manufactures, blends, produces, refines, prepares, distills or compounds only special fuel containing biodiesel or biodiesel blend in this State for his or her personal use in this Sta…

NRS 366.070 “Special fuel supplier” defined. 1. “Special fuel supplier” means a person who: (a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia i…

NRS 366.075 “Special fuel transporter” defined. “Special fuel transporter” means a person, except a special fuel supplier or special fuel exporter licensed pursuant to this chapter, who transports special fuel in interstate commerce by pipeline, rail or truck to or from any point…

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. …

NRS 366.085 “Special mobile equipment” defined. 1. “Special mobile equipment” means every motor vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a highway. The term includes scoopmobiles, forklifts,…

NRS 366.089 “Storage tank” defined. “Storage tank” means any container designed to transport or store fuel, including, without limitation, a fuel tank on a motor vehicle that is used to supply fuel for the propulsion of the motor vehicle. (Added to NRS by 1999, 1272)

NRS 366.095 “Terminal” defined. “Terminal” means a facility for the storage of special fuel which is supplied by a motor vehicle, pipeline or vessel and from which special fuel is removed for distribution at a rack. (Added to NRS by 1995, 2367)

NRS 366.100 “Use” defined. “Use” means the consumption by a special fuel user of special fuels in propulsion of a motor vehicle on the highways of this State. [Part 2:364:1953]—(NRS A 1995, 2371) ADMINISTRATION

NRS 366.110 General powers and duties of Department. The Department: 1. Shall enforce the provisions of this chapter. 2. May adopt and enforce regulations relating to the administration and enforcement of this chapter. 3. Shall, by regulation, define “incidentally operated or mov…

NRS 366.120 Employment of accountants, auditors and other assistants. The Department may employ such accountants, auditors, investigators, assistants and clerks as it may deem necessary for the efficient administration of this chapter. [Part 24:364:1953]—(NRS A 1957, 600; 1969, 5…

NRS 366.130 Money for administration of chapter; payment of administrative costs. 1. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the State Highway Fund, upon presentation of budgets in the manner requir…

NRS 366.150 Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records. 1. The Department or its authorized agents may: (a) Examine the books, papers, records and equipment of any special fuel supplier, special fu…

NRS 366.160 Public and confidential records. 1. All records of mileage operated, origin and destination points within this State, equipment operated in this State, gallons or cubic feet consumed and tax paid must at all reasonable times be open to the public. 2. All supporting sc…

NRS 366.170 Exchange of information with other states. The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign …

NRS 366.175 Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records. 1. To the extent permitted by federal law, the Department may enter into a cooperative agreement with other states and countries for the exchange …

NRS 366.180 Unlawful disclosure of information; penalty. 1. It shall be 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 inv…

NRS 366.190 Rate of tax. 1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation: (a) Diesel; (b) Biodiesel; (c) Biodiesel blend; (d) Biomass-based diesel; (e) B…

NRS 366.195 Additional excise tax levied on special fuel if federal tax reduced or discontinued. 1. In addition to any other tax provided for in this chapter, there must be levied an excise tax on special fuel. 2. This tax must be imposed and will increase if the tax collected by…

NRS 366.197 Factor for conversion of volumetric measurement. For the purpose of taxing the sale or use of: 1. Compressed natural gas, 126.67 cubic feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1 gallon of special fuel. 2. Liquefied petroleum gas, 36.…

NRS 366.199 Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions. 1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store special fuel in this State to which dye has not been ad…

NRS 366.200 Exempt sales and uses. 1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190. The exemption provided in this subsection applies only i…

NRS 366.203 Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel. 1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 …

NRS 366.206 Special fuel dealer not to collect tax on certain exempt sales. A special fuel dealer shall not collect the tax on special fuel from a purchaser who is exempt from the tax on special fuel pursuant to NRS 366.200. (Added to NRS by 1997, 3395)

NRS 366.207 Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds. 1. Except as otherwise provided in subsection 2, each special fuel supplier who sells or distributes spe…

NRS 366.210 Tax in lieu of tax imposed by chapter 365 of NRS. The tax imposed by this chapter shall be in lieu of the tax imposed by chapter 365 of NRS in connection with special fuel as defined in NRS 366.060. [30:364:1953]—(NRS A 1969, 578) LICENSES AND BONDS

NRS 366.220 Mandatory licensing requirements; application for license; regulations of Department. 1. Except as otherwise provided in this chapter: (a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user …

NRS 366.221 Special fuel user: Exemptions from licensing. 1. Except as otherwise provided in subsection 2, a special fuel user’s license is not required of the following classes of special fuel users: (a) Operators of motor vehicles who make occasional trips into this State for s…

NRS 366.223 Temporary permit for special fuel; regulations of Department. 1. A special fuel user may, in lieu of causing a motor vehicle that has a declared gross weight in excess of 26,000 pounds to be licensed pursuant to the provisions of NRS 366.220, obtain a temporary permit…

NRS 366.235 Form, conditions and amount of bond; deposit in lieu of bond. 1. An applicant for or holder of a license as a special fuel supplier or special fuel dealer shall provide a bond executed by him or her as principal, and by a corporation qualified pursuant to the laws of …

NRS 366.240 Issuance or denial of license. 1. Except as otherwise provided in subsection 2 and NRS 366.245, the Department shall: (a) Upon receipt of the application and bond in proper form, issue to the applicant a special fuel supplier’s or special fuel dealer’s license. (b) Up…

NRS 366.245 Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations. 1. Upon the request of a special fuel user or a service provi…

NRS 366.250 Hearing on denial of license. Any applicant whose application for a special fuel supplier’s license, special fuel dealer’s license, special fuel exporter’s license, special fuel transporter’s license, special fuel user’s license or special fuel manufacturer’s license …

NRS 366.260 Term and transferability of licenses; regulations for renewal of licenses. 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 th…

NRS 366.265 Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device. 1. A special fuel user who is required to hold a special fuel user’s license pursuant to the provisions of this chapt…

NRS 366.270 Duties upon discontinuance, sale or transfer of business. If any person ceases to be a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer within this State by reason of the discon…