{"data":{"id":"us-nv/nrs-366.070","jurisdiction":"us-nv","citation":"NRS 366.070","heading":"“Special fuel supplier” defined.","body":"1. “Special fuel supplier” means a person who:\n(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 into a terminal located in this State;\n(b) Exports special fuel to a location outside of this State;\n(c) Produces, manufactures or refines special fuel in this State; or\n(d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.\n2. The term does not include a special fuel manufacturer.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 366 - TAX ON SPECIAL FUEL","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-366.html#NRS366Sec070","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"bb3673b2d21302423b367ded79c2a8f0ea2403110054bada590dede0d5ac80b9","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-366.068","next":"us-nv/nrs-366.075"},"notice":"GroundRules: Original legal text. Not legal advice."}