{"data":{"id":"us-nv/nrs-366.390","jurisdiction":"us-nv","citation":"NRS 366.390","heading":"Retention of percentage of tax for certain costs.","body":"1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel supplier to cover the supplier’s costs of collection of the tax and of compliance with this chapter, and the supplier’s handling losses occasioned by evaporation, spillage or other similar causes.\n2. A special fuel supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 1 for any month for which a tax return is not filed when due or a payment is not made when due.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 366 - TAX ON SPECIAL FUEL","COLLECTION AND PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-366.html#NRS366Sec390","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"f1d1445d075b2556e6415f9218773b5b27f9dcad44b6457b77e6390d1972f256","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-366.388","next":"us-nv/nrs-366.395"},"notice":"GroundRules: Original legal text. Not legal advice."}