{"data":{"id":"us-nv/nrs-366.190","jurisdiction":"us-nv","citation":"NRS 366.190","heading":"Rate of tax.","body":"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:\n(a) Diesel;\n(b) Biodiesel;\n(c) Biodiesel blend;\n(d) Biomass-based diesel;\n(e) Biomass-based diesel blend; and\n(f) Liquefied natural gas.\n2. A tax is hereby imposed:\n(a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;\n(b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and\n(c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 366 - TAX ON SPECIAL FUEL","IMPOSITION OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-366.html#NRS366Sec190","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"697f921bc23cac8e964cb32cea56243cec1be8ae26aa3e3f2e8538f22c9b4254","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-366.180","next":"us-nv/nrs-366.195"},"notice":"GroundRules: Original legal text. Not legal advice."}