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, except aviation fuel.

2. This tax must be accounted for by each supplier and be collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.