{"data":{"id":"us-nv/nrs-366.203","jurisdiction":"us-nv","citation":"NRS 366.203","heading":"Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.","body":"1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.\n2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this State a motor vehicle which contains dyed special fuel in the fuel tank of that vehicle. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.\n3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200, is exempt from the tax imposed by this chapter may operate or maintain a motor vehicle on a highway in this State which contains dyed special fuel in the fuel tank of that motor vehicle.\n4. A person may operate or maintain on a highway in this State any special mobile equipment that is incidentally operated or moved upon a highway or an implement of husbandry which contains dyed special fuel in the fuel tank of the special mobile equipment or implement of husbandry. As used in this subsection:\n(a) “Highway” does not include a controlled-access highway as defined in NRS 484A.060.\n(b) “Implement of husbandry” has the meaning ascribed to it in NRS 484D.020.\n5. There is a rebuttable presumption that all special fuel which is not dyed special fuel and which is sold or distributed in this State is for the purpose of propelling a motor vehicle.\n6. The Department shall, by regulation, define “incidentally operated or moved upon a highway” for purposes of this section.","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#NRS366Sec203","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"4b3afb5c6191cd133a17771d96d9cebdac3de8ea4d5b58726e1612a066c3a255","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-366.200","next":"us-nv/nrs-366.206"},"notice":"GroundRules: Original legal text. Not legal advice."}