GroundRules
Browse Nevada
Read the original sections, or search by topic.
- NRS 365.130 · Examinations, audits and inquiries.
- NRS 365.138 · Confidentiality of certain records and information.
- NRS 365.140 · Exchange of information with other states.
- NRS 365.142 · Unlawful disclosure of information; penalty.
- NRS 365.150 · Money to augment administration of chapter.
- NRS 365.170 · Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.
- NRS 365.175 · Rate of tax on certain motor vehicle fuel; duties of suppliers.
- NRS 365.180 · Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department.
- NRS 365.185 · Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department.
- NRS 365.190 · Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.
- NRS 365.192 · Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.
- 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.
- NRS 365.203 · Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel.
- NRS 365.210 · Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation.
- NRS 365.220 · Exempt transactions and sales.
- NRS 365.230 · Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser.
- NRS 365.240 · Reports of exempt exports and sales; marking of invoices for exempt sales.
- NRS 365.250 · Time to claim exemption on dealer’s export to another state.
- NRS 365.260 · When motor vehicle fuel not deemed to be exported.
- NRS 365.270 · Acting as dealer, supplier, exporter or transporter without license unlawful.
- NRS 365.280 · Application for license.
- NRS 365.290 · Form, conditions and amount of bond; deposit in lieu of bond.
- NRS 365.300 · Issuance or denial of license.
- NRS 365.302 · Hearing on denial of license.
- NRS 365.304 · Term and transferability of license; regulations for renewal of license.
- NRS 365.306 · Duties upon discontinuance, sale or transfer of business.
- NRS 365.310 · Suspension, cancellation or revocation of license.
- NRS 365.322 · Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception.
- NRS 365.324 · Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers.
- NRS 365.327 · Collection of tax by unlicensed person: Submission of monthly statements; payment of tax.
- NRS 365.330 · Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account.
- NRS 365.335 · Establishment of procedure requiring suppliers to submit tax returns electronically.
- NRS 365.340 · When tax becomes delinquent; deposit of proceeds from penalty.
- NRS 365.346 · Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number.
- NRS 365.351 · Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.
- NRS 365.370 · Tax refunds: Persons entitled; payment by prescribed classes; minimum claims.
- 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.
- NRS 365.390 · Payment of refund by Department.
- NRS 365.400 · Payment of refund based on duplicate invoice.
- NRS 365.410 · Examination of claimant’s books and records; effect of refusal to permit examination.
- NRS 365.420 · Time for application for refund.
- NRS 365.430 · Sources and manner of payment of refunds.
- NRS 365.440 · Granting of credit in lieu of refund.
- NRS 365.445 · Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.
- NRS 365.450 · Injunction or other process to prevent collection prohibited.
- NRS 365.460 · Action to recover amount paid: Protest required; venue.
- NRS 365.470 · Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
- NRS 365.480 · Judgment for plaintiff: Disposition of amount; interest.
- NRS 365.490 · Judgment not to be rendered for plaintiff when action is by or in name of assignee.
- 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.
- NRS 365.505 · Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter.
- NRS 365.510 · Records of retailers: Maintenance, contents and inspection.
- NRS 365.515 · Monthly statements by exporters.
- NRS 365.520 · Monthly reports of deliveries by transporters.
- NRS 365.530 · Documentation required when transporting certain fuels; failure to produce documentation.
- NRS 365.531 · Definitions.
- NRS 365.532 · “Construction, maintenance and repair” defined.
- NRS 365.534 · “Right-of-way” defined.
- NRS 365.535 · Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes.
- NRS 365.540 · General requirements for particular proceeds.
- NRS 365.545 · Proceeds of taxes on fuel for jet or turbine-powered aircraft.
- NRS 365.550 · Proceeds of tax levied pursuant to NRS 365.180
- NRS 365.560 · Proceeds of tax levied pursuant to NRS 365.190
- NRS 365.562 · Proceeds of tax levied pursuant to NRS 365.192
- NRS 365.565 · Proceeds of tax derived from aviation fuel.
- NRS 365.570 · Unlawful acts.
- NRS 365.572 · False or fraudulent reports: Penalty.
- NRS 365.575 · Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes.
- NRS 365.580 · Penalty for other violations.
- NRS 365.590 · Payment of cost of prosecution of violator.
- NRS 365.593 · Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel.
- NRS 365.597 · Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law.
- NRS 365.600 · Imposition and deposit of administrative fines; injunctions and other remedies.
- NRS 365.605 · Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice.
- NRS 365.610 · Enforcement by sheriffs and other peace officers.
- NRS 366.010 · Short title.
- NRS 366.020 · Definitions.
- NRS 366.022 · “Biodiesel” defined.
- NRS 366.023 · “Biodiesel blend” defined.
- NRS 366.0235 · “Biomass-based diesel” defined.
- NRS 366.024 · “Biomass-based diesel blend” defined.
- NRS 366.025 · “Department” defined.
- NRS 366.0255 · Dyed special fuel” defined.
- NRS 366.026 · “Emulsion of water-phased hydrocarbon fuel” defined.
- NRS 366.030 · “Highway” defined.
- NRS 366.035 · “Highway under construction or reconstruction” defined.
- NRS 366.040 · “Motor vehicle” defined.
- NRS 366.055 · “Rack” defined.
- NRS 366.057 · Retail station” defined.
- NRS 366.058 · Retailer” defined.
- NRS 366.060 · “Special fuel” defined.
- NRS 366.062 · “Special fuel dealer” defined.
- NRS 366.065 · “Special fuel exporter” defined.
- NRS 366.068 · “Special fuel manufacturer” defined.
- NRS 366.070 · “Special fuel supplier” defined.
- NRS 366.075 · Special fuel transporter” defined.
- NRS 366.080 · “Special fuel user” defined.
- NRS 366.085 · “Special mobile equipment” defined.
- NRS 366.089 · “Storage tank” defined.
- NRS 366.095 · “Terminal” defined.