{"data":{"id":"us-nv/nrs-365.170","jurisdiction":"us-nv","citation":"NRS 365.170","heading":"Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.","body":"Every dealer shall:\n1. Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and\n2. In accordance with the provisions of NRS 365.330, pay an excise tax on:\n(a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and\n(b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,\nÊ so sold, distributed or used.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT","IMPOSITION OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-365.html#NRS365Sec170","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"807225b3cafa59322a3ddbd728191ab85535896cfcea4b398699f865caa8d4f7","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-365.150","next":"us-nv/nrs-365.175"},"notice":"GroundRules: Original legal text. Not legal advice."}