Nrs: Chapter 366 - Tax On Special Fuel

Link to law: https://www.leg.state.nv.us/NRS/NRS-366.html
Published: 2015

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[Rev. 2/10/2015 5:11:01

PM--2014R2]

CHAPTER 366 - TAX ON SPECIAL FUEL

GENERAL PROVISIONS

NRS 366.010           Short

title.

NRS 366.020           Definitions.

NRS 366.022           “Biodiesel”

defined.

NRS 366.023           “Biodiesel

blend” defined.

NRS 366.0235         “Biomass-based

diesel” defined.

NRS 366.024           “Biomass-based

diesel blend” defined.

NRS 366.025           “Department”

defined.

NRS 366.0255         “Dyed

special fuel” defined.

NRS 366.026           “Emulsion

of water-phased hydrocarbon fuel” defined.

NRS 366.030           “Highway”

defined.

NRS 366.035           “Highway

under construction or reconstruction” defined.

NRS 366.040           “Motor

vehicle” defined.

NRS 366.055           “Rack”

defined.

NRS 366.057           “Retail

station” defined.

NRS 366.058           “Retailer”

defined.

NRS 366.060           “Special

fuel” defined.

NRS 366.062           “Special

fuel dealer” defined.

NRS 366.065           “Special

fuel exporter” defined.

NRS 366.068           “Special

fuel manufacturer” defined.

NRS 366.070           “Special

fuel supplier” defined.

NRS 366.075           “Special

fuel transporter” defined.

NRS 366.080           “Special

fuel user” defined.

NRS 366.085           “Special

mobile equipment” defined.

NRS 366.089           “Storage

tank” defined.

NRS 366.095           “Terminal”

defined.

NRS 366.100           “Use”

defined.

ADMINISTRATION

NRS 366.110           General

powers and duties of Department.

NRS 366.120           Employment

of accountants, auditors and other assistants.

NRS 366.130           Money

for administration of chapter; payment of administrative costs.

NRS 366.150           Examinations,

investigations and inspections; fee for examination of records outside State;

statements of contents of records.

NRS 366.160           Public

and confidential records.

NRS 366.170           Exchange

of information with other states.

NRS 366.175           Cooperative

agreements for information regarding interstate use of special fuels; contents

of agreement; audit of records.

NRS 366.180           Unlawful

disclosure of information; penalty.

IMPOSITION OF TAX

NRS 366.190           Rate

of tax.

NRS 366.195           Additional

excise tax levied on special fuel if federal tax reduced or discontinued.

NRS 366.197           Factor

for conversion of volumetric measurement.

NRS 366.199           Prohibited

importation, sale, distribution, use or storage of special fuel which is not

dyed; exceptions.

NRS 366.200           Exempt

sales and uses.

NRS 366.203           Addition

of dye to certain exempt special fuel; operation or maintenance on highway of

vehicle containing dyed special fuel.

NRS 366.206           Special

fuel dealer not to collect tax on certain exempt sales.

NRS 366.207           Collection

of tax on special fuel which is not dyed; purchase of special fuel by special

fuel supplier or special fuel exporter; records of certain sales; refunds.

NRS 366.210           Tax

in lieu of tax imposed by chapter 365 of NRS.

LICENSES AND BONDS

NRS 366.220           Mandatory

licensing requirements; application for license; regulations of Department.

NRS 366.221           Special

fuel user: Exemptions from licensing.

NRS 366.223           Temporary

permit for special fuel; regulations of Department.

NRS 366.235           Form,

conditions and amount of bond; deposit in lieu of bond.

NRS 366.240           Issuance

or denial of license.

NRS 366.250           Hearing

on denial of license.

NRS 366.260           Term

and transferability of licenses; regulations for renewal of licenses.

NRS 366.265           Special

fuel user: Display of identifying device; location of license; fee for issuance

of identifying device.

NRS 366.270           Duties

upon discontinuance, sale or transfer of business.

NRS 366.350           Suspension,

revocation or cancellation of license.

COLLECTION AND PAYMENT

NRS 366.370           Due

date of tax; when payment by mail is deemed received.

NRS 366.375           When

tax becomes delinquent; deposit of proceeds from penalty.

NRS 366.380           Special

fuel users: Quarterly returns and payments.

NRS 366.383           Special

fuel suppliers: Monthly returns and payments.

NRS 366.386           Special

fuel dealers and special fuel manufacturers: Periodic returns and payments;

reporting periods.

NRS 366.387           Special

fuel exporters: Monthly statements.

NRS 366.388           Unlicensed

persons who collect tax: Monthly returns and payments.

NRS 366.390           Retention

of percentage of tax for certain costs.

NRS 366.395           Payment

of delinquent filing fees, penalties and interest; when return, statement or payment

is considered delinquent.

NRS 366.540           Payment

of tax; computation of tax by special fuel user or special fuel manufacturer;

maintenance of separate account; liability of retailer when taxes not paid.

NRS 366.545           Operator

presumed to be owner of vehicle; joint and several liability of lessor and

lessee.

NRS 366.551           Liability

of responsible person for willful failure to collect or pay tax or willful

attempt to evade payment of tax.

OVERPAYMENTS AND REFUNDS

NRS 366.650           Requirements

for refund or credit; examination of records of claimant.

NRS 366.660           Prohibition

against issuance of injunction or other process to prevent collection of tax;

action against State Treasurer after payment under protest.

NRS 366.670           Action

to recover amount paid: Time to sue; waiver of right; consideration of grounds

of illegality.

NRS 366.680           Judgment

for plaintiff: Disposition of amount; interest.

RECORDS AND REPORTS

NRS 366.685           Records,

receipts, invoices and other papers regarding special fuel: Maintenance and

availability; violation of provisions.

NRS 366.688           Records

of retailers: Maintenance, contents and inspection.

NRS 366.692           Records

of shipments: Preparation, contents and use.

NRS 366.695           Monthly

reports of deliveries by special fuel transporters.

NRS 366.697           Monthly

reports by special fuel manufacturers.

DISTRIBUTION OF PROCEEDS

NRS 366.700           Deposit

in Motor Vehicle Fund; limitation on use.

PENALTIES AND ENFORCEMENT

NRS 366.710           False

or fraudulent reports: Penalty.

NRS 366.715           Sealing

of special fuel pump or metered pipes and hoses of rack: Conditions; notice.

NRS 366.717           Sale

or distribution of special fuel in this State by special fuel exporter:

Prohibition; penalty; payment of tax.

NRS 366.720           Unlawful

acts; penalty.

NRS 366.730           Penalty

for other violations.

NRS 366.733           Sale

or distribution of dyed special fuel: Prerequisites; administrative fine for

violation.

NRS 366.735           Disciplinary

action for fraudulent use of special fuel.

NRS 366.737           Disciplinary

action for sale of special fuel which exceeds biodiesel tolerance for posted

biodiesel blend.

NRS 366.740           Imposition

and deposit of administrative fines; opportunity for hearing; injunctions and

other remedies.

NRS 366.745           Payment

of cost of prosecution of violator.

NRS 366.750           Enforcement

by sheriffs and other peace officers.

_________

_________

 

GENERAL PROVISIONS

      NRS 366.010  Short title.  This

chapter is known and may be cited as the Special Fuel Tax Act of 1953.

      [1:364:1953]

      NRS 366.020  Definitions.  As

used in this chapter, unless the context otherwise requires, the words and

terms defined in NRS 366.022 to 366.100, inclusive, have the meanings ascribed to them

in those sections.

      [Part 2:364:1953]—(NRS A 1995, 2370; 1997, 1310, 3396; 1999, 1272; 2003, 2912; 2005, 1152; 2009, 2633;

2013, 1608)

      NRS 366.022  “Biodiesel” defined.  “Biodiesel”

means a fuel that is composed of mono-alkyl esters of long-chain fatty acids

derived from plant or animal matter and that meets the registration

requirements for fuels and fuel additives of 40 C.F.R. Part 79 and the

requirements of ASTM Standard D6751, “Standard Specification for Biodiesel Fuel

Blend Stock (B100) for Middle Distillate Fuels.”

      (Added to NRS by 2009, 2632;

A 2013,

1608)

      NRS 366.023  “Biodiesel blend” defined.  “Biodiesel

blend” means a blend of biodiesel and a petroleum-based product suitable for

use as a fuel in a motor vehicle.

      (Added to NRS by 2009, 2632)

      NRS 366.0235  “Biomass-based diesel” defined.  “Biomass-based

diesel” means a diesel fuel substitute that is produced from nonpetroleum

renewable resources and meets the registration requirements for fuels and fuel

additives established by the Administrator of the United States Environmental

Protection Agency pursuant to 42 U.S.C. § 7545, such as fuel derived from

animal wastes, including, without limitation, poultry fats, poultry wastes and

other waste materials, or from municipal solid waste and sludge and oil derived

from wastewater and the treatment of wastewater. The term does not include

biodiesel.

      (Added to NRS by 2013, 1607)

      NRS 366.024  “Biomass-based diesel blend” defined.  “Biomass-based

diesel blend” means a blend of any biomass-based diesel and any petroleum-based

product that is suitable for use as a motor vehicle fuel.

      (Added to NRS by 2013, 1608)

      NRS 366.025  “Department” defined.  “Department”

means the Department of Motor Vehicles.

      (Added to NRS by 1957, 600; A 1985, 1987; 2001, 2600)

      NRS 366.0255  “Dyed special fuel” defined.  “Dyed

special fuel” means special fuel which, in accordance with subsection 1 of NRS 366.203, must be dyed before it is removed for

distribution from the rack.

      (Added to NRS by 2005, 1151)

      NRS 366.026  “Emulsion of water-phased hydrocarbon fuel” defined.  “Emulsion of water-phased hydrocarbon fuel”

means a mixture of any hydrocarbon and water if the water is at least 20

percent by volume of the total mixture.

      (Added to NRS by 1997, 1310)

      NRS 366.030  “Highway” defined.

      1.  “Highway” means every way or place of

whatever nature open to the use of the public for purposes of traffic,

including highways under construction.

      2.  “Highway” does not include any way

constructed by private individuals for the use of a private enterprise,

although such way may be used occasionally by persons other than the

individuals constructing such way or who use the way in furtherance of a

private enterprise, if no public funds are currently used in the maintenance of

such way in any amount whatsoever.

      [Part 2:364:1953]—(NRS A 1969, 577)

      NRS 366.035  “Highway under construction or reconstruction” defined.  “Highway under construction or reconstruction”

means all portions of a highway which are in any part constructed or maintained

through the use of public funds, whether or not open to the use of the public.

      (Added to NRS by 1969, 576)

      NRS 366.040  “Motor vehicle” defined.  “Motor

vehicle” means and includes every self-propelled vehicle operated upon a

highway.

      [Part 2:364:1953]

      NRS 366.055  “Rack” defined.  “Rack”

means a deck, platform or open bay which consists of a series of metered pipes

and hoses for delivering special fuel from a refinery or terminal into a motor

vehicle, rail car or vessel.

      (Added to NRS by 1995, 2367)

      NRS 366.057  “Retail station” defined.  “Retail

station” means any fixed facility or location that:

      1.  Operates in the retail business of

selling or handling fuel; or

      2.  Dispenses fuel from a stationary pump

or metered tank for which the access to the fuel is not controlled.

      (Added to NRS by 2005, 1151)

      NRS 366.058  “Retailer” defined.  “Retailer”

means any person, other than a dealer or supplier, who is engaged in the

business of selling or handling any special fuel at a retail station and who

delivers or authorizes the delivery of fuel into the fuel supply tank of a

motor vehicle that is not owned by that person.

      (Added to NRS by 2005, 1151)

      NRS 366.060  “Special fuel” defined.  “Special

fuel” means any combustible gas or liquid used for the generation of power for

the propulsion of motor vehicles, including, without limitation, diesel,

biodiesel, biodiesel blend, biomass-based diesel, biomass-based diesel blend,

liquefied natural gas, an emulsion of water-phased hydrocarbon fuel or kerosene

or any other product used in lieu of or blended with the combustible gas or

liquid. The term does not include motor vehicle fuel as defined in chapter 365 of NRS.

      [Part 2:364:1953]—(NRS A 1969, 577; 1997, 1310; 2009, 2633;

2013, 1608)

      NRS 366.062  “Special fuel dealer” defined.  “Special

fuel dealer” means a person who sells compressed natural gas or liquefied

petroleum gas and delivers any part thereof into the tank for the supply of

fuel of a motor vehicle that is not owned or controlled by that person.

      (Added to NRS by 1997, 3395)

      NRS 366.065  “Special fuel exporter” defined.  “Special

fuel exporter” means a person, other than a special fuel supplier, who receives

special fuel in this State and sells or distributes it outside this State.

      (Added to NRS by 1995, 2367)

      NRS 366.068  “Special fuel manufacturer” defined.  “Special

fuel manufacturer” means a person who manufactures, blends, produces, refines,

prepares, distills or compounds only special fuel containing biodiesel or

biodiesel blend in this State for his or her personal use in this State or for

sale or delivery in or outside of this State.

      (Added to NRS by 2009, 2632)

      NRS 366.070  “Special fuel supplier” defined.

      1.  “Special fuel supplier” means a person

who:

      (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;

      (b) Produces, manufactures or refines special

fuel in this State; or

      (c) Otherwise acquires for distribution in this

State special fuel with respect to which there has been no previous taxable sale

or use.

      2.  The term does not include a special

fuel manufacturer.

      [Part 2:364:1953]—(NRS A 1995, 2370; 2009, 2633)

      NRS 366.075  “Special fuel transporter” defined.  “Special

fuel transporter” means a person, except a special fuel supplier or special

fuel exporter licensed pursuant to this chapter, who transports special fuel in

interstate commerce by pipeline, rail or truck to or from any point within this

State, or solely within this State.

      (Added to NRS by 2003, 2911; A 2007, 1579)

      NRS 366.080  “Special fuel user” defined.  “Special

fuel user” means any person who consumes in this State special fuel for the

propulsion of motor vehicles owned or controlled by that person upon the

highways of this State, including highways under construction or

reconstruction.

      [Part 2:364:1953]—(NRS A 1959, 863; 1969, 577; 1971,

635)

      NRS 366.085  “Special mobile equipment” defined.

      1.  “Special mobile equipment” means every

motor vehicle not designed or used primarily for the transportation of persons

or property, and only incidentally operated or moved upon a highway. The term

includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring

apparatus and road construction and maintenance machinery, such as asphalt

graders, bituminous mixers, bucket loaders, tractors other than truck tractors;

leveling graders, finishing machines, motor graders, road rollers, scarifiers,

earth-moving carryalls and scrapers, power shovels and draglines, and

earth-moving equipment.

      2.  “Special mobile equipment” does not

include house trailers, dump trucks, truck-mounted transit mixers, concrete

pumpers, cranes or drill rigs with highway-rated tires or other vehicles

designed for the transportation of persons or property to which machinery has

been attached.

      3.  The Director of the Department may make

the final determination as to whether a vehicle not specifically enumerated in

subsection 1 or 2 falls within this definition.

      (Added to NRS by 1977, 377; A 2007, 230)

      NRS 366.089  “Storage tank” defined.  “Storage

tank” means any container designed to transport or store fuel, including,

without limitation, a fuel tank on a motor vehicle that is used to supply fuel

for the propulsion of the motor vehicle.

      (Added to NRS by 1999, 1272)

      NRS 366.095  “Terminal” defined.  “Terminal”

means a facility for the storage of special fuel which is supplied by a motor

vehicle, pipeline or vessel and from which special fuel is removed for

distribution at a rack.

      (Added to NRS by 1995, 2367)

      NRS 366.100  “Use” defined.  “Use”

means the consumption by a special fuel user of special fuels in propulsion of

a motor vehicle on the highways of this State.

      [Part 2:364:1953]—(NRS A 1995, 2371)

ADMINISTRATION

      NRS 366.110  General powers and duties of Department.  The Department:

      1.  Shall enforce the provisions of this

chapter.

      2.  May adopt and enforce regulations relating

to the administration and enforcement of this chapter.

      3.  Shall, by regulation, define

“incidentally operated or moved upon a highway” for the purpose of NRS 366.085.

      4.  May determine whether any particular

vehicle not specified in NRS 366.085 is special

mobile equipment.

      [Part 24:364:1953]—(NRS A 1957, 600; 1977, 378; 1999, 124; 2001, 853, 2600; 2003, 16)

      NRS 366.120  Employment of accountants, auditors and other assistants.  The Department may employ such accountants,

auditors, investigators, assistants and clerks as it may deem necessary for the

efficient administration of this chapter.

      [Part 24:364:1953]—(NRS A 1957, 600; 1969, 577, 1086;

1985, 416)

      NRS 366.130  Money for administration of chapter; payment of administrative costs.

      1.  Funds for the administration of the

provisions of this chapter shall be provided by direct legislative

appropriation from the State Highway Fund, upon presentation of budgets in the

manner required by law.

      2.  All costs of administration of this

chapter shall be paid from the legislative appropriation made from the State

Highway Fund on claims presented by the Department, approved by the State Board

of Examiners, and allowed and paid as other claims against the State are

allowed and paid.

      [Part 24:364:1953] + [Part 29:364:1953]—(NRS A 1957,

600)

      NRS 366.150  Examinations, investigations and inspections; fee for

examination of records outside State; statements of contents of records.

      1.  The Department or its authorized agents

may:

      (a) Examine the books, papers, records and

equipment of any special fuel supplier, special fuel dealer, special fuel

exporter, special fuel transporter, special fuel user, special fuel

manufacturer or any other person transporting or storing special fuel;

      (b) Investigate the character of the disposition

which any person makes of special fuel; and

      (c) Stop and inspect a motor vehicle that is

using or transporting special fuel,

Ê to determine

whether all excise taxes due pursuant to this chapter are being properly

reported and paid.

      2.  The fact that the books, papers, records

and equipment described in paragraph (a) of subsection 1 are not maintained in

this State at the time of demand does not cause the Department to lose any

right of examination pursuant to this chapter at the time and place those

books, papers, records and equipment become available.

      3.  If a special fuel supplier, special

fuel dealer, special fuel exporter, special fuel transporter, special fuel user

or special fuel manufacturer wishes to keep proper books and records pertaining

to business done in Nevada elsewhere than within the State of Nevada for

inspection as provided in this section, he or she must pay a fee for the

examination in an amount per day equal to the amount set by law for

out-of-state travel for each day or fraction thereof during which the examiner

is actually engaged in examining those books and records, plus the actual

expenses of the examiner during the time that the examiner is absent from this

State for the purpose of making the examination, but the time must not exceed 1

day going to and 1 day coming from the place where the examination is to be

made in addition to the number of days or fractions thereof the examiner is

actually engaged in auditing those books and records. Not more than two such

examinations may be charged against any special fuel supplier, special fuel

dealer, special fuel exporter, special fuel transporter, special fuel user or

special fuel manufacturer in any year.

      4.  Any money received must be deposited by

the Department to the credit of the fund or operating account from which the

expenditures for the examination were paid.

      5.  Upon the demand of the Department, each

special fuel supplier, special fuel dealer, special fuel exporter, special fuel

transporter, special fuel user or special fuel manufacturer shall furnish a

statement showing the contents of the records to such extent and in such detail

and form as the Department may require.

      [23:364:1953]—(NRS A 1957, 601; 1995, 2371; 1997, 3397; 1999, 1273; 2003, 2912; 2009, 2633)

      NRS 366.160  Public and confidential records.

      1.  All records of mileage operated, origin

and destination points within this State, equipment operated in this State,

gallons or cubic feet consumed and tax paid must at all reasonable times be

open to the public.

      2.  All supporting schedules, invoices and

other pertinent papers relative to the business affairs and operations of any

special fuel supplier, special fuel dealer, special fuel exporter, special fuel

transporter, special fuel user or special fuel manufacturer, and any

information obtained by an investigation of the records and equipment of any

special fuel supplier, special fuel dealer, special fuel exporter, special fuel

transporter, special fuel user or special fuel manufacturer, shall be deemed confidential

and must not be revealed to any person except as necessary to administer this

chapter or as otherwise provided by NRS

239.0115 or by any other law.

      [25:364:1953]—(NRS A 1987, 1388; 1995, 2372; 1997, 3397; 2003, 2913; 2007, 2092; 2009, 2634)

      NRS 366.170  Exchange of information with other states.  The Department may, upon request from

officials to whom is entrusted the enforcement of the special fuel tax law of

any other state, the District of Columbia, the United States, its territories

or possessions, or any foreign country, forward to those officials any

information which it may have relative to the receipt, storage, delivery, sale,

use or other disposition of special fuel by any special fuel supplier, special

fuel dealer, special fuel exporter, special fuel transporter or special fuel

user, if such other state, district, territory or possession furnishes similar

information to this State.

      [26:364:1953]—(NRS A 1957, 601; 1995, 2372; 1997, 3397; 2003, 2913)

      NRS 366.175  Cooperative agreements for information regarding interstate use

of special fuels; contents of agreement; audit of records.

      1.  To the extent permitted by federal law,

the Department may enter into cooperative agreements with other states and countries

for the exchange of information regarding, and the auditing of, persons who use

special fuel in motor vehicles operated or intended to operate interstate. Any

agreement, arrangement or declaration, or any amendment thereto, is not

effective until reduced to writing and signed by the parties thereto or their

authorized representatives.

      2.  An agreement may include, with respect

to persons who use special fuel, provisions:

      (a) For determining the domicile of those

persons;

      (b) Specifying the records which are required to

be kept by those persons;

      (c) Relating to audit procedures, the exchange of

information and persons eligible for licensing;

      (d) Defining various words and terms;

      (e) Setting forth the procedure for collecting

special fuel taxes owing to another jurisdiction and forwarding those taxes to

that jurisdiction; and

      (f) Designed to facilitate the administration of

the agreement.

      3.  The Department may, pursuant to the

terms of an agreement, forward to the designated representatives of another

jurisdiction any information in its possession relating to the manufacture,

transportation, shipment, sale or use of special fuel by any person, and the

location within this State of any motor vehicles owned by a person who has been

identified by another jurisdiction as a user of special fuel.

      4.  An agreement may provide that each

jurisdiction shall audit the records of persons residing or doing business

within that jurisdiction to determine if the special fuel taxes owing to each

jurisdiction have been properly reported and paid, and requiring each

jurisdiction to forward the findings of its audits to every other jurisdiction

in which the person who is the subject of an audit has incurred tax liability

as a result of his or her use of special fuel. The audit findings received from

another jurisdiction may be used by the Department as the basis for an

estimated assessment of tax due from a person pursuant to the provisions of NRS 360A.100.

      5.  Any agreement entered into pursuant to

the provisions of this section does not preclude the Department from auditing

the records of any person subject to the provisions of this chapter.

      (Added to NRS by 1989, 1416; A 1999, 1019)

      NRS 366.180  Unlawful disclosure of information; penalty.

      1.  It shall be unlawful for the Department

or any person having an administrative duty under this chapter to divulge or to

make known in any manner whatever the business affairs, operations or information

obtained by an investigation of records of any person visited or examined in

the discharge of official duty, or the amount or source of income, profits,

losses, expenditures or any particular thereof set forth or disclosed in any

report, or to permit any report or copy thereof to be seen or examined by any

person except as provided by NRS 366.160 and 366.170.

      2.  Any violation of the provisions of this

section shall be a gross misdemeanor.

      [27:364:1953]—(NRS A 1957, 601; 1967, 562)

IMPOSITION OF TAX

      NRS 366.190  Rate of tax.

      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:

      (a) Diesel;

      (b) Biodiesel;

      (c) Biodiesel blend;

      (d) Biomass-based diesel;

      (e) Biomass-based diesel blend; and

      (f) Liquefied natural gas.

      2.  A tax is hereby imposed at:

      (a) The rate of 19 cents per gallon on the sale

or use of an emulsion of water-phased hydrocarbon fuel;

      (b) The rate of 22 cents per gallon on the sale

or use of liquefied petroleum gas; and

      (c) The rate of 21 cents per gallon on the sale

or use of compressed natural gas.

      [Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608)

      NRS 366.195  Additional excise tax levied on special fuel if federal tax

reduced or discontinued.

      1.  In addition to any other tax provided

for in this chapter, there must be levied an excise tax on special fuel.

      2.  This tax must be imposed and will

increase if the tax collected by the Federal Government, pursuant to the

provisions of 26 U.S.C. § 4041 or any other tax collected by the Federal

Government relating to special fuel is reduced or discontinued in whole or in

part. The amount of the tax so imposed by this State must be equal to the

amount by which the federal tax is reduced.

      (Added to NRS by 1973, 585; A 1997, 2967)

      NRS 366.197  Factor for conversion of volumetric measurement.  For the purpose of taxing the sale or use of:

      1.  Compressed natural gas, 126.67 cubic

feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1

gallon of special fuel.

      2.  Liquefied petroleum gas, 125 cubic feet

of natural gas or liquefied petroleum gas shall be deemed to equal 1 gallon of

special fuel.

      (Added to NRS by 1987, 1387; A 2013, 1608)

      NRS 366.199  Prohibited importation, sale, distribution, use or storage of

special fuel which is not dyed; exceptions.

      1.  Except as otherwise provided in

subsection 2, a person shall not import, sell, distribute, use or store special

fuel in this State to which dye has not been added pursuant to NRS 366.203 or for which the tax imposed pursuant to NRS 366.190 has not been paid.

      2.  A special fuel supplier or special fuel

dealer may import or store special fuel which has not been dyed and for which

the tax imposed pursuant to NRS 366.190 has not

been paid.

      (Added to NRS by 1995, 2367; A 1997, 3397)

      NRS 366.200  Exempt sales and uses.

      1.  The sale or use of special fuel for any

purpose other than to propel a motor vehicle upon the public highways of Nevada

is exempt from the application of the tax imposed by NRS

366.190. The exemption provided in this subsection applies only in those

cases where the purchasers or the users of special fuel establish to the

satisfaction of the Department that the special fuel purchased or used was used

for purposes other than to propel a motor vehicle upon the public highways of

Nevada.

      2.  Sales made to the United States

Government or any instrumentality thereof are exempt from the tax imposed by

this chapter.

      3.  Sales made to any state, county,

municipality, district or other political subdivision thereof are exempt from

the tax imposed by this chapter.

      4.  Sales made to any person to be used to

propel a motor vehicle which is dedicated for exclusive use as part of a system

which:

      (a) Operates motor vehicles for public

transportation in an urban area;

      (b) Transports persons who pay the established

fare; and

      (c) Uses public money to operate the system or

acquire new equipment,

Ê are exempt

from the tax imposed by this chapter.

      5.  Sales made to any person for use in

operating special mobile equipment are exempt from the tax imposed by this

chapter.

      [Part 3:364:1953; A 1955, 425]—(NRS A 1957, 602;

1971, 87; 1983,

1944; 1995,

2411; 2001,

853)

      NRS 366.203  Addition of dye to certain exempt special fuel; operation or

maintenance on highway of vehicle containing dyed special fuel.

      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.

      2.  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.

      3.  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 vehicle.

      4.  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 farm equipment which contains dyed special

fuel in the fuel tank of the special mobile equipment or farm equipment. As

used in this subsection:

      (a) “Farm equipment” means any self-propelled

machinery or motor vehicle that is designed solely for tilling soil or for

cultivating, harvesting or transporting crops or other agricultural products

and which is not required to be registered with the Department. The term

includes a tractor, baler or swather, any implement used to retrieve hay, or

any special mobile equipment that is used for farming purposes. The term does

not include a truck-tractor or any other vehicle primarily used for hauling

loads long distances over a public highway.

      (b) “Highway” does not include a

controlled-access highway as defined in NRS

484A.060.

      (c) “Truck-tractor” has the meaning ascribed to

it in NRS 482.130.

      (d) “Vehicle” has the meaning ascribed to it in NRS 482.135.

      5.  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.

      6.  The Department shall, by regulation,

define “incidentally operated or moved upon a highway” for purposes of this

section.

      (Added to NRS by 1995, 2367; A 1997, 2831, 3398; 1999, 679; 2001, 854; 2003, 514, 2913; 2005, 1152; 2007, 2518)

      NRS 366.206  Special fuel dealer not to collect tax on certain exempt sales.  A special fuel dealer shall not collect the

tax on special fuel from a purchaser who is exempt from the tax on special fuel

pursuant to NRS 366.200.

      (Added to NRS by 1997, 3395)

      NRS 366.207  Collection of tax on special fuel which is not dyed; purchase of

special fuel by special fuel supplier or special fuel exporter; records of

certain sales; refunds.

      1.  Except as otherwise provided in subsection

2, each special fuel supplier who sells or distributes special fuel to which

dye has not been added shall, at the time the special fuel is purchased,

collect the tax imposed pursuant to NRS 366.190.

      2.  A special fuel supplier shall not

collect the tax imposed pursuant to NRS 366.190 if

the purchaser of the special fuel is:

      (a) A special fuel supplier;

      (b) A special fuel exporter; or

      (c) A special fuel dealer.

      3.  A special fuel supplier or special fuel

exporter shall not purchase special fuel on which the tax imposed pursuant to NRS 366.190 has been paid, except that a newly

licensed special fuel supplier or special fuel exporter may purchase such fuel

during its first month of operation.

      4.  A special fuel supplier who sells

special fuel to any other special fuel supplier, special fuel dealer or special

fuel exporter shall keep such records of the transaction as the Department may

require. The Department shall adopt regulations setting forth:

      (a) The records which must be kept by the special

fuel supplier pursuant to this subsection; and

      (b) The period for which those records must be

kept by the special fuel supplier.

      5.  If, within a period of 6 months, a

person purchases 200 gallons or more of special fuel in this State which is

used for a purpose that is exempt from the payment of the tax on special fuel

pursuant to NRS 366.200, that person may apply to

the Department for a refund in the manner prescribed in subsection 6 of NRS 366.650.

      6.  Any person who resells, for a taxable

purpose, special fuel that was exempt from the tax imposed by this chapter and

to which dye has not been added shall collect the tax and remit it to the

Department.

      (Added to NRS by 1995, 2367; A 1997, 3398; 1999, 1273; 2007, 1579)

      NRS 366.210  Tax in lieu of tax imposed by chapter 365

of NRS.  The tax imposed by this

chapter shall be in lieu of the tax imposed by chapter

365 of NRS in connection with special fuel as defined in NRS 366.060.

      [30:364:1953]—(NRS A 1969, 578)

LICENSES AND BONDS

      NRS 366.220  Mandatory licensing requirements; application for license;

regulations of Department.

      1.  Except as otherwise provided in this

chapter:

      (a) Before becoming a special fuel dealer,

special fuel supplier, special fuel exporter, special fuel transporter, special

fuel user or special fuel manufacturer, a person must apply to the Department,

on forms to be prescribed by the Department, for a license authorizing the

applicant to engage in business as a special fuel dealer, special fuel

supplier, special fuel exporter, special fuel transporter or special fuel

manufacturer or to operate as a special fuel user.

      (b) It is unlawful for any person to be:

             (1) A special fuel dealer without holding

a license as a special fuel dealer pursuant to this chapter.

             (2) A special fuel supplier without

holding a license as a special fuel supplier pursuant to this chapter.

             (3) A special fuel exporter without

holding a license as a special fuel exporter pursuant to this chapter.

             (4) A special fuel transporter without

holding a license as a special fuel transporter pursuant to this chapter.

             (5) A special fuel user without holding a

license as a special fuel user pursuant to this chapter.

             (6) A special fuel manufacturer without

holding a license as a special fuel manufacturer pursuant to this chapter.

      2.  The Department may adopt regulations

relating to the issuance of any license pursuant to this chapter and the

collection of fees therefor.

      [Part 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1971,

636; 1973, 695; 1981,

1056; 1985,

2129; 1987,

489; 1995,

2372; 1997,

3398; 2003,

2914; 2005,

1153; 2007,

1580; 2009,

2634)

      NRS 366.221  Special fuel user: Exemptions from licensing.

      1.  Except as otherwise provided in

subsection 2, a special fuel user’s license is not required of the following

classes of special fuel users:

      (a) Operators of motor vehicles who make

occasional trips into this State for service or repair.

      (b) Operators of house coaches as defined in NRS 484B.027.

      (c) Operators of motor vehicles having a declared

gross weight of 26,000 pounds or less.

      (d) Operators of unladen motor vehicles purchased

in this State for the trip from the point of delivery to the state boundary.

      (e) Operators of motor vehicles who make

occasional trips into or across this State for nonprofit or eleemosynary

purposes.

      (f) Operators of motor vehicles which are

operated exclusively within this State.

      2.  A person otherwise exempt pursuant to

subsection 1 who does not purchase special fuel in this State in an amount

commensurate with his or her consumption of special fuel in the propulsion of

motor vehicles on the highways of this State shall secure a special fuel user’s

license.

      (Added to NRS by 1971, 635; A 1981, 1056; 1983, 1627; 1985, 1840, 2129; 1987, 490, 1865, 1866; 1989, 1417; 1999, 155; 2001, 59; 2009, 2635)

      NRS 366.223  Temporary permit for special fuel; regulations of Department.

      1.  A special fuel user may, in lieu of

causing a motor vehicle that has a declared gross weight in excess of 26,000

pounds to be licensed pursuant to the provisions of NRS

366.220, obtain a temporary permit for special fuel from a vendor

authorized to issue permits pursuant to NRS

481.051 before entering the State. The fee for a temporary permit for special

fuel is $30 and is not refundable.

      2.  Except as otherwise provided in

subsection 3, a temporary permit for special fuel authorizes the operation of

such a motor vehicle over the highways of this State from point of entry to

point of exit for not more than 24 consecutive hours.

      3.  The Department may issue to the owner

or operator of a common motor carrier of passengers a temporary permit for

special fuel that authorizes the operation of the motor carrier for not more

than 120 consecutive hours.

      4.  The Department may adopt regulations

relating to the issuance of a temporary permit for special fuel pursuant to

this section.

      (Added to NRS by 1997, 3396; A 2009, 2635)

      NRS 366.235  Form, conditions and amount of bond; deposit in lieu of bond.

      1.  An applicant for or holder of a license

as a special fuel supplier or special fuel dealer shall provide a bond executed

by him or her as principal, and by a corporation qualified pursuant to the laws

of this State as surety, payable to the State of Nevada, and conditioned upon

the faithful performance of all the requirements of this chapter and upon the

punctual payment of all excise taxes, penalties and interest due the State of Nevada.

The total amount of the bond or bonds of any holder of such a license must be

fixed by the Department at not less than three times the estimated maximum

monthly tax, determined in such a manner as the Department deems proper, but

the amount must not be less than $1,000 for a special fuel supplier and must

not be less than $100 for a special fuel dealer. If a special fuel supplier or

special fuel dealer is habitually delinquent in the payment of amounts due

pursuant to this chapter, the Department may increase the amount of his or her

security to not more than five times the estimated maximum monthly tax. When

cash or a savings certificate, certificate of deposit or investment certificate

is used, the amount required must be rounded off to the next larger integral

multiple of $100.

      2.  If a special fuel user or special fuel

manufacturer is habitually delinquent in the payment of amounts due pursuant to

this chapter, the Department shall require the special fuel user or special

fuel manufacturer to provide a bond executed by him or her as principal, and by

a corporation qualified pursuant to the laws of this State as surety, payable

to the State of Nevada, and conditioned upon the faithful performance of all

the requirements of this chapter and upon the punctual payment of all excise

taxes, penalties and interest due the State of Nevada. The total amount of the

bond must not be less than $2,500.

      3.  No recovery on any bond, execution of

any new bond or suspension or revocation of any license as a special fuel

supplier, special fuel dealer, special fuel user or special fuel manufacturer

affects the validity of any bond.

      4.  In lieu of a bond or bonds, an

applicant for or holder of a license as a special fuel supplier or special fuel

dealer, or a person required to provide a bond pursuant to subsection 2, may

deposit with the State Treasurer, under such terms as the Department may

prescribe, an equivalent amount of lawful money of the United States or any

other form of security authorized by NRS

100.065. If security is provided in the form of a savings certificate,

certificate of deposit or investment certificate, the certificate must state

that the amount is unavailable for withdrawal except upon order of the

Department.

      5.  If the holder of a license as a special

fuel supplier or special fuel dealer is required to provide a bond of more than

$5,000, the Department may reduce the requirements for the bond to not less

than $5,000 upon the faithful performance of the special fuel supplier or

special fuel dealer of all the requirements of this chapter and the punctual

payment of all taxes due the State of Nevada for the 3 preceding calendar

years.

      6.  The Department shall immediately

reinstate the original requirements for a bond for a holder of a license as a

special fuel supplier or special fuel dealer upon his or her:

      (a) Lack of faithful performance of the

requirements of this chapter; or

      (b) Failure to pay punctually all taxes, fees,

penalties and interest due the State of Nevada.

      7.  For the purposes of this section, a

person is “habitually delinquent” if, within any 12-month period, the person

commits each of the following acts or commits either of the following acts more

than once:

      (a) Fails timely to file a monthly or quarterly

special fuel tax return, unless the Department determines that:

             (1) The failure to file was caused by

circumstances beyond the control of the person and occurred notwithstanding the

exercise of ordinary care; and

             (2) The person has paid any penalty and

interest imposed by the Department because of the failure to file.

      (b) Fails timely to submit to the Department any

tax collected by the person pursuant to this chapter.

      [4:364:1953]—(NRS A 1957, 605; 1967, 854; 1969, 580;

1973, 703; 1977,

380; 1981,

1057; 1983,

132; 1987,

967; 1989, 30,

1070; 1993, 1985; 1995, 2376; 1997, 3403; 1999, 1274; 2007, 1580; 2009, 2636)

      NRS 366.240  Issuance or denial of license.

      1.  Except as otherwise provided in

subsection 2, the Department shall:

      (a) Upon receipt of the application and bond in

proper form, issue to the applicant a special fuel supplier’s or special fuel

dealer’s license.

      (b) Upon receipt of the application in proper

form, issue to the applicant a special fuel exporter’s, special fuel

transporter’s, special fuel user’s or special fuel manufacturer’s license.

      2.  The Department may refuse to issue a

license pursuant to this section to any person:

      (a) Who formerly held a license issued pursuant

to this chapter or a similar license of any other state, the District of

Columbia, the United States, a territory or possession of the United States or

any foreign country which, before the time of filing the application, has been

revoked for cause;

      (b) Who applies as a subterfuge for the real

party in interest whose license, before the time of filing the application, has

been revoked for cause;

      (c) Who, if the person is a special fuel supplier

or special fuel dealer, neglects or refuses to furnish a bond as required by

this chapter;

      (d) Who is in default in the payment of a tax on

special fuel in this State, any other state, the District of Columbia, the

United States, a territory or possession of the United States or any foreign

country;

      (e) Who has failed to comply with any provision

of this chapter; or

      (f) Upon other sufficient cause being shown.

      [Part 5:364:1953]—(NRS A 1957, 602; 1969, 578; 1977, 378; 1983, 1627; 1987, 490; 1989, 29; 1995, 2372; 1997, 3399; 2003, 2914; 2009, 2637)

      NRS 366.250  Hearing on denial of license.  Any

applicant whose application for a special fuel supplier’s license, special fuel

dealer’s license, special fuel exporter’s license, special fuel transporter’s

license, special fuel user’s license or special fuel manufacturer’s license has

been denied may petition the Department for a hearing. The Department shall:

      1.  Grant the applicant a hearing.

      2.  Provide to the applicant, not less than

10 days before the hearing, written notice of the time and place of the

hearing.

      [Part 5:364:1953]—(NRS A 1957, 602; 1969, 579; 1995, 2373; 1997, 3399; 2003, 2915; 2009, 2637)

      NRS 366.260  Term and transferability of licenses; regulations for renewal of

licenses.

      1.  A license issued pursuant to this

chapter:

      (a) Is valid for 1 year unless suspended, revoked

or cancelled.

      (b) Is not transferable.

      2.  The Department shall adopt regulations

providing for the renewal of such licenses.

      [Part 5:364:1953]—(NRS A 1959, 853; 1965, 566; 1969,

579; 1983, 1628;

1987, 490; 1995, 2373; 1997, 3399; 2003, 2915; 2007, 1582)

      NRS 366.265  Special fuel user: Display of identifying device; location of

license; fee for issuance of identifying device.  

      1.  A special fuel user who is required to

hold a special fuel user’s license pursuant to the provisions of this chapter

shall:

      (a) If the special fuel user uses special fuel in

a motor vehicle that is operated or intended to operate interstate:

             (1) Obtain an identifying device issued

pursuant to a cooperative agreement entered into pursuant to NRS 366.175; and

             (2) Conspicuously display that identifying

device on the exterior of the motor vehicle in such location as is required

pursuant to the cooperative agreement.

      (b) At any time the special fuel user is using

special fuel in this State, ensure that his or her license, or a reproduction

of the license that is authorized by the Department, is located in the motor

vehicle.

      2.  The Department may establish by

regulation a fee for the issuance of the identifying device described in

subsection 1, in an amount not to exceed the estimated administrative costs of

issuing the device. If the Department establishes the fee and issues such a

device to a special fuel user, it shall charge and collect the fee from the

special fuel user.

      (Added to NRS by 1999, 1272; A 2013, 2567)

      NRS 366.270  Duties upon discontinuance, sale or transfer of business.  If any person ceases to be a special fuel

supplier, special fuel dealer, special fuel exporter, special fuel transporter,

special fuel user or special fuel manufacturer within this State by reason of

the discontinuance, sale or transfer of his or her business, the person shall:

      1.  Notify the Department in writing at the

time the discontinuance, sale or transfer takes effect. The notice must give

the date of the discontinuance, sale or transfer, and the name and address of

any purchaser or transferee.

      2.  Surrender to the Department the license

issued to the person by the Department.

      3.  If the person is:

      (a) A special fuel user registered under the

Interstate Highway User Fee Apportionment Act, file the tax return required

pursuant to NRS 366.380 and pay all taxes, interest

and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the

filing and payment are due on or before the last day of the month following the

month of the discontinuance, sale or transfer of the business.

      (b) A special fuel supplier, file the tax return

required pursuant to NRS 366.383 and pay all taxes,

interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last day

of the month following the month of the discontinuance, sale or transfer of the

business.

      (c) A special fuel dealer or special fuel

manufacturer, file the tax return required pursuant to NRS

366.386 and pay all taxes, interest and penalties required pursuant to this

chapter and chapter 360A of NRS, except

that both the filing and payment are due on or before the last day of the month

following the month of the discontinuance, sale or transfer of the business.

      (d) A special fuel exporter, file the report

required pursuant to NRS 366.387 on or before the

last day of the month following the month of the discontinuance, sale or

transfer of the business.

      (e) A special fuel transporter, file the report

required pursuant to NRS 366.695 on or before the

last day of the month following the month of the discontinuance, sale or

transfer of the business.

      [Part 5:364:1953]—(NRS A 1957, 603; A 1960, 84; 1969,

579; 1975, 26; 1977,

379; 1983,

1628; 1987,

491; 1995,

2373; 1997,

3399; 2003,

2915; 2007,

1582; 2009,

2637)

      NRS 366.350  Suspension, revocation or cancellation of license.

      1.  The Department may suspend, revoke or

cancel the license of any special fuel dealer, special fuel supplier, special

fuel exporter, special fuel transporter or special fuel user for refusing or

neglecting to comply with the provisions of this chapter.

      2.  If a special fuel dealer or special

fuel supplier becomes delinquent in the payment of excise taxes as prescribed

by this chapter to the extent that his or her liability exceeds the total

amount of bond or bonds furnished by the special fuel dealer or special fuel

supplier, the Department shall suspend his or her license immediately.

      3.  Before revoking or cancelling a license

issued pursuant to this chapter, the Department shall send a notice by

registered or certified mail to the special fuel dealer, special fuel supplier,

special fuel exporter or special fuel transporter at his or her last known

address. The notice must order the special fuel dealer, special fuel supplier,

special fuel exporter or special fuel transporter to show cause why his or her license

should not be revoked by appearing before the Department at Carson City,

Nevada, or such other place in this State as may be designated by the

Department, at a time not less than 10 days after the mailing of the notice.

The Department shall allow the special fuel dealer, special fuel supplier,

special fuel exporter or special fuel transporter an opportunity to be heard.

The Department may revoke or cancel his or her license after reviewing all

information received.

      4.  The Department shall cancel any license

issued pursuant to this chapter upon the surrender of the license by the

holder.

      5.  If a surety has lodged with the

Department a written request to be released and discharged of liability, the

Department shall notify the special fuel supplier or special fuel dealer who

furnished the bond, and unless he or she files a new bond as required by the

Department or makes a deposit in lieu thereof as provided in NRS 366.235, the Department shall cancel his or her

license.

      [Part 7:364:1953; A 1955, 425]—(NRS A 1957, 604;

1969, 95; 1995,

2373; 1997,

3400; 2003,

2916; 2007,

1582)

COLLECTION AND PAYMENT

      NRS 366.370  Due date of tax; when payment by mail is deemed received.

      1.  Except as otherwise provided in this

chapter, the excise tax imposed by this chapter with respect to the use or sale

of special fuel during any calendar quarter is due on or before the last day of

the first month following the quarterly period to which it relates.

      2.  If the due date falls on a Saturday,

Sunday or legal holiday, the next business day is the final due date.

      3.  Payment shall be deemed received on the

date shown by the cancellation mark stamped by the United States Postal Service

or the postal service of any other country upon an envelope containing payment

properly addressed to the Department.

      4.  A special fuel supplier shall pay the

tax imposed by this chapter at the time he or she files a tax return pursuant

to NRS 366.383.

      5.  A special fuel dealer or special fuel

manufacturer shall pay the tax imposed by this chapter at the time he or she

files a tax return pursuant to NRS 366.386.

      [Part 8:364:1953]—(NRS A 1973, 701; 1977, 379; 1987, 491; 1995, 2374; 1997, 3400; 2003, 2916; 2009, 2638)

      NRS 366.375  When tax becomes delinquent; deposit of proceeds from penalty.

      1.  If the amount of any excise tax for any

reporting period is not paid to the State on or before the date due, the

payment becomes delinquent at the close of business on that day.

      2.  The proceeds from any penalty levied

for the delinquent payment of an excise tax must be deposited with the State

Treasurer to the credit of the State Highway Fund.

      (Added to NRS by 2003, 2911; A 2007, 1583)

      NRS 366.380  Special fuel users: Quarterly returns and payments.

      1.  On or before the last day of January,

April, July and October in each year, each special fuel user registered under

the Interstate Highway User Fee Apportionment Act shall file with the

Department a quarterly tax return for the preceding quarter, regardless of the

amount of excise tax due, on a form prescribed by the Department. The special

fuel user shall include with the tax return payment of any excise tax due. If

the due date falls on a Saturday, Sunday or legal holiday, the next business

day is the final due date.

      2.  The return must show such information

as the Department may reasonably require for the proper administration and

enforcement of this chapter.

      [Part 8:364:1953] + [10:364:1953]—(NRS A 1957, 578;

1959, 90; 1969, 579; 1973, 702; 1975, 212; 1977, 380; 1987, 491; 1997, 3401; 2007, 1583)

      NRS 366.383  Special fuel suppliers: Monthly returns and payments.

      1.  Each special fuel supplier shall, not

later than the last day of each month:

      (a) Submit to the Department a tax return which

sets forth:

             (1) The number of gallons of special fuel

the special fuel supplier received during the previous month;

             (2) The number of gallons of special fuel

the special fuel supplier sold, distributed or used in this State during the

previous month; and

             (3) The number of gallons of special fuel

the special fuel supplier sold, distributed or used in this State in which dye

was added during the previous month.

      (b) Pay to the Department the tax imposed

pursuant to NRS 366.190 on all special fuel sold,

distributed or used during the previous month for which dye was not added in

the manner prescribed in this chapter.

      2.  The Department may, by regulation,

establish a procedure requiring special fuel suppliers to submit tax returns

required by this section electronically.

      (Added to NRS by 1995, 2368; A 2005, 1153)

      NRS 366.386  Special fuel dealers and special fuel manufacturers: Periodic

returns and payments; reporting periods.

      1.  On or before the last day of the month

following each reporting period, a special fuel dealer or special fuel

manufacturer shall file with the Department a tax return for the preceding

reporting period, regardless of the amount of tax collected, on a form

prescribed by the Department.

      2.  The tax return must:

      (a) Include information required by the

Department for the administration and enforcement of this chapter; and

      (b) Be accompanied by a remittance, payable to

the Department, for the amount of the tax due.

      3.  Except as otherwise provided in this

subsection, the reporting period for a special fuel dealer or special fuel

manufacturer is a calendar month. Upon application by a special fuel dealer or

special fuel manufacturer, the Department may assign to the special fuel dealer

or special fuel manufacturer for a specific calendar year:

      (a) A reporting period consisting of that entire

calendar year if the Department estimates, based upon the tax returns filed by

the special fuel dealer or special fuel manufacturer for the preceding calendar

year, that the special fuel dealer or special fuel manufacturer will sell not

more than 200 gallons of special fuel in this State each calendar month of that

reporting period.

      (b) Two reporting periods consisting of 6

consecutive calendar months, commencing on the first day of January and July,

respectively, if the Department estimates, based upon the tax returns filed by

the special fuel dealer or special fuel manufacturer for the preceding calendar

year, that the special fuel dealer or special fuel manufacturer will sell more

than 200 gallons but not more than 500 gallons of special fuel in this State

each calendar month during those reporting periods.

      (c) Four reporting periods consisting of 3

consecutive months, commencing on the first day of January, April, July and

October, respectively, if the Department estimates, based upon the tax returns

filed by the special fuel dealer or special fuel manufacturer for the preceding

calendar year, that the special fuel dealer or special fuel manufacturer will

sell more than 500 gallons but less than 5,000 gallons of special fuel in this

State each calendar month during those reporting periods.

      (Added to NRS by 1997, 3395; A 2003, 2916; 2009, 2638)

      NRS 366.387  Special fuel exporters: Monthly statements.  Each special fuel exporter shall, not later

than the last day of each month, submit to the Department a written statement

which sets forth:

      1.  The number of gallons of special fuel

the special fuel exporter received during the previous month;

      2.  The number of gallons of special fuel

the special fuel exporter sold or distributed outside this State;

      3.  The name and mailing address of each

person to whom the special fuel exporter sold or distributed special fuel

outside this State; and

      4.  The number of gallons of special fuel

the special fuel exporter sold or distributed to each person to whom he or she

sold or distributed special fuel outside this State.

      (Added to NRS by 1995, 2368)

      NRS 366.388  Unlicensed persons who collect tax: Monthly returns and

payments.  Every person not

licensed pursuant to this chapter who collects an excise tax shall, not later

than the last day of each calendar month, file with the Department a tax return

upon which is reported all such taxes collected during the preceding calendar

month and, in accordance with the provisions of NRS

366.370, pay the tax to the Department.

      (Added to NRS by 2007, 1578)

      NRS 366.390  Retention of percentage of tax for certain costs.

      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.

      2.  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.

      [Part 8:364:1953]—(NRS A 1957, 604; 1995, 2374; 1997, 3401; 1999, 1274; 2001, 86; 2003, 2917)

      NRS 366.395  Payment of delinquent filing fees, penalties and interest; when

return, statement or payment is considered delinquent.

      1.  Any special fuel user who fails to file

a tax return or pay any excise tax by the date due shall pay, in addition to

any tax that may be due, a delinquent filing fee of $50 and a penalty of 10

percent of the amount of tax owed, plus interest on the amount of any tax that

may be due at a rate established by the Department in accordance with the

provisions of a cooperative agreement entered into pursuant to NRS 366.175, from the date the tax was due until the

date of payment.

      2.  A tax return, statement or payment is

considered delinquent if it is not received by the Department on or before the

date the tax return, statement or payment is due, as prescribed by the

provisions of this chapter.

      3.  A tax return, statement or payment

shall be deemed received on the date shown by the cancellation mark stamped by

the United States Postal Service or the postal service of any country upon an

envelope containing the tax return, statement or payment.

      [9:364:1953]—(NRS A 1969, 580; 1971, 88; 1973, 702; 1987, 492, 611; 1989, 1418; 1995, 2374; 1997, 3401; 1999, 1020; 2007, 1584; 2013, 2567)

      NRS 366.540  Payment of tax; computation of tax by special fuel user or

special fuel manufacturer; maintenance of separate account; liability of

retailer when taxes not paid.

      1.  The tax provided for by this chapter

must be paid by special fuel suppliers, special fuel dealers, special fuel

users and special fuel manufacturers. A special fuel supplier or special fuel

dealer shall pay to the Department the excise tax he or she collects from purchasers

of special fuel with the return filed pursuant to NRS

366.383 or 366.386, respectively. The tax paid

by a special fuel user must be computed by multiplying the tax rate per gallon

provided in this chapter by the amount that the number of gallons of special

fuel consumed by the special fuel user in the propulsion of motor vehicles on

the highways of this State exceeds the number of gallons of special fuel

purchases by the special fuel user. The tax paid by a special fuel manufacturer

must be computed by multiplying the tax rate per gallon provided in this

chapter by the number of gallons of special fuel that the special fuel manufacturer

places into or sells for placement into the supply tank of a motor vehicle in

this State.

      2.  If the Department determines that a

special fuel supplier or special fuel dealer, or any unlicensed person who

collects an excise tax, has failed to submit a tax return when due pursuant to

this chapter or failed to pay the tax when due pursuant to this chapter, the

Department may order the special fuel supplier, special fuel dealer or

unlicensed person to hold the amount of all taxes collected pursuant to this

chapter in a separate account in trust for the State. The special fuel

supplier, special fuel dealer or unlicensed person shall comply with the order

immediately upon receiving notification of the order from the Department.

      3.  A retailer who receives or sells

special fuel for which the taxes imposed pursuant to this chapter have not been

paid is liable for the taxes and any applicable penalty or interest if the

retailer knew or should have known that the applicable taxes on the special

fuel had not been paid.

      [Part 3:364:1953; A 1955, 425]—(NRS A 1969, 580; 1983, 1628; 1987, 492; 1995, 2376; 1997, 3403; 1999, 1020; 2003, 2917; 2007, 1584; 2009, 2639)

      NRS 366.545  Operator presumed to be owner of vehicle; joint and several

liability of lessor and lessee.

      1.  The operator of a motor vehicle which

comes within the provisions of this chapter is presumed to be the owner of such

vehicle.

      2.  The lessee and lessor of a motor

vehicle which comes within the provisions of this chapter are jointly and

severally liable for any taxes, penalties or interest payable to the

Department.

      (Added to NRS by 1969, 577)

      NRS 366.551  Liability of responsible person for willful failure to collect

or pay tax or willful attempt to evade payment of tax.

      1.  A responsible person who willfully

fails to collect or pay to the Department the tax imposed by this chapter or

who willfully attempts to evade the payment of the tax is jointly and severally

liable with the special fuel dealer or special fuel supplier for the tax owed,

plus interest and all applicable penalties. The responsible person shall pay

the tax upon notice from the Department that it is due.

      2.  As used in this section, “responsible

person” includes:

      (a) An officer or employee of a corporation; and

      (b) A member or employee of a partnership or

limited-liability company,

Ê whose job or

duty it is to collect, account for or pay to the Department the tax imposed by

this chapter.

      (Added to NRS by 2007, 1578)

OVERPAYMENTS AND REFUNDS

      NRS 366.650  Requirements for refund or credit; examination of records of

claimant.

      1.  If illegally or through error the

Department collects or receives any excise tax, penalty or interest imposed

pursuant to this chapter, the excise tax, penalty or interest must be refunded

to the person who paid the tax, penalty or interest. A written application for

a refund, including, without limitation, a request for a refund that is

submitted on an amended tax return, stating the specific grounds therefor, must

be made within 12 months after the date of payment, whether or not the excise

tax, penalty or interest was paid voluntarily or under protest.

      2.  Refunds must be made to a successor,

assignee, estate or heir of the person if written application is made within

the time limit.

      3.  Any amount determined to be refundable

by the Department must be refunded or credited to any amounts then due from the

special fuel supplier or special fuel dealer.

      4.  All amounts refunded pursuant to the

provisions of this chapter must be paid from the State Highway Fund on claims

presented by the Department, approved by the State Board of Examiners, and

allowed and paid as other claims against the State are allowed and paid.

      5.  A licensed special fuel user operating

interstate or off road, or both, who can prove to the satisfaction of the

Department that his or her special fuel purchases in Nevada exceed his or her

use of the special fuel over the highways of this State for a certain quarter

must apply credit to any excise taxes, penalties or interest required by this

chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371, 482

or 706 of NRS and any balance may be refunded

or credited to succeeding reports.

      6.  A person who wishes to apply for a

refund of the tax on special fuel paid by the person pursuant to subsection 5

of NRS 366.207 must:

      (a) Submit an application for the refund on a

form prescribed by the Department; and

      (b) Establish to the satisfaction of the

Department that within a period of 6 months the person purchased not less than

200 gallons of special fuel in this State which was used for a purpose that is

exempt from the tax on special fuel pursuant to NRS

366.200.

Ê The

Department shall refund to an applicant who complies with the provisions of

this subsection a refund in an amount equal to the tax paid by the applicant

less the percentage allowed the special fuel supplier pursuant to NRS 366.390.

      7.  To establish the validity of any claim

for a refund, the Department may, upon demand, examine the books and records of

the claimant. The failure of the claimant to accede to such a demand

constitutes a waiver of all rights to the refund claimed on account of the

transactions questioned.

      8.  No refund of special fuel taxes may be

made for off-highway use of special fuel consumed in watercraft in this State

for recreational purposes.

      [20:364:1953]—(NRS A 1957, 607; 1969, 581; 1971, 88;

1973, 704; 1983,

474; 1987,

492, 968;

1995, 2377;

1997, 3404;

1999, 155; 2003, 2918; 2007, 1585)

      NRS 366.660  Prohibition against issuance of injunction or other process to

prevent collection of tax; action against State Treasurer after payment under

protest.

      1.  No injunction, writ of mandate or other

legal or equitable process may issue in any suit, action or proceeding in any

court against this State or any officer thereof to prevent or enjoin the

collection pursuant to this chapter of any excise tax or other amount required

to be collected.

      2.  After payment of any such excise tax or

other amount under protest, verified and setting forth the grounds of objection

to the legality thereof, filed with the Department at the time of payment of

the tax or other amount protested, the special fuel supplier, special fuel

dealer or special fuel user making the payment may bring an action against the

State Treasurer in the District Court in and for Carson City for the recovery

of the amount so paid under protest.

      [Part 21:364:1953]—(NRS A 1957, 608; 1969, 334; 1995, 2378; 1997, 3405)

      NRS 366.670  Action to recover amount paid: Time to sue; waiver of right;

consideration of grounds of illegality.

      1.  No action authorized by subsection 2 of

NRS 366.660 may be instituted more than 90 days

after payment under protest has been made. Failure to bring suit within the 90

days shall constitute a waiver of any and all demands against the State on

account of alleged overpayments.

      2.  No grounds of illegality shall be

considered by the court other than those set forth in the protest filed at the

time of such payment.

      [Part 21:364:1953]

      NRS 366.680  Judgment for plaintiff: Disposition of amount; interest.

      1.  If judgment is rendered for the

plaintiff, the amount of the judgment shall first be credited on any excise tax

or other amount due from the plaintiff under this chapter, and the balance of

the judgment shall be refunded to the plaintiff.

      2.  In any judgment, interest shall be

allowed at the rate of 6 percent per annum upon the amount found to have been

collected illegally from the date of payment of such amount to the date of

allowance of credit on account of such judgment or to a date preceding the date

of the refund warrant by not more than 30 days, such date to be determined by

the Department.

      [Part 21:364:1953]—(NRS A 1957, 608)

RECORDS AND REPORTS

      NRS 366.685  Records, receipts, invoices and other papers regarding special

fuel: Maintenance and availability; violation of provisions.

      1.  Every special fuel supplier, special

fuel dealer, special fuel exporter, special fuel transporter, special fuel

user, special fuel manufacturer and retailer, and every other person

transporting or storing special fuel in this State shall keep such records,

receipts, invoices and other pertinent papers with respect thereto as the

Department requires.

      2.  The records, receipts, invoices and

other pertinent papers described in subsection 1 must be preserved for 4 years

after the date on which the record, receipt, invoice or other pertinent paper

was created or generated.

      3.  The records, receipts, invoices and

other pertinent papers must be available at all times during business hours to

the Department or its authorized agents.

      4.  In addition to any other penalty that

may be imposed, any violation of the provisions of this section constitutes

grounds for the Department to deny any future application for a license

pursuant to this chapter that is submitted by a person who is determined to be

responsible for the violation.

      [22:364:1953]—(NRS A 1957, 601; 1969, 577; 1977, 378; 1987, 965; 1995, 2371; 1997, 3396; 2003, 2912; 2005, 1152; 2007, 1579; 2009, 2640)—(Substituted

in revision for NRS 366.140)

      NRS 366.688  Records of retailers: Maintenance, contents and inspection.

      1.  Every retailer shall maintain and keep

within the State for a period of 4 years a true record of special fuel

received, the price thereof and the name of the person who supplied the special

fuel, together with delivery tickets, invoices and such other records as the

Department may require.

      2.  Such records are subject to inspection

by the Department or its authorized agents at all times during business hours.

      (Added to NRS by 2007, 1578)

      NRS 366.692  Records of shipments: Preparation, contents and use.

      1.  Each special fuel supplier or special

fuel manufacturer shall prepare and provide a record of shipment to each person

who purchases more than 25 gallons of special fuel and transports the special

fuel from the place of purchase. The record of shipment must include the:

      (a) Place where the special fuel was purchased;

      (b) Place to which the purchaser declares the

special fuel will be transported;

      (c) Number of gallons of special fuel

transported;

      (d) Color and concentration of the dye added to

the special fuel, if any; and

      (e) Name and address of the purchaser of the

special fuel.

      2.  Each person who transports special fuel

in this State shall:

      (a) Keep the record of shipment required by

subsection 1 in the vehicle in which the special fuel is transported until the

special fuel is delivered to the purchaser; and

      (b) Upon request from a peace officer, allow the

peace officer to inspect the record of shipment.

      (Added to NRS by 1995, 2369; A 2009, 2640)—(Substituted

in revision for NRS 366.690)

      NRS 366.695  Monthly reports of deliveries by special fuel transporters.

      1.  Every special fuel transporter, except

a wholesale distributor transporting the products of a special fuel supplier

licensed pursuant to this chapter, who transports special fuel in interstate

commerce to or from any point within this State, or solely within this State,

shall report all of those deliveries to the Department.

      2.  A report must be made for each calendar

month and must be filed not later than the last day of each month for the

deliveries made during the preceding month. The report must show:

      (a) The name and address of every consignor and

consignee and of every person other than the designated consignee to whom

delivery has actually been made;

      (b) The date of each delivery;

      (c) The number of gallons of special fuel

delivered for each delivery; and

      (d) Such other information as the Department may

require.

      (Added to NRS by 1995, 2370; A 2003, 2918; 2007, 1585)

      NRS 366.697  Monthly reports by special fuel manufacturers.  Each special fuel manufacturer shall, not

later than the last day of each month, submit to the Department a written

report which sets forth:

      1.  The number of gallons of special fuel

containing biodiesel or biodiesel blend the special fuel manufacturer

manufactured, blended, produced, refined, prepared, distilled or compounded in

this State;

      2.  The number of gallons of special fuel

containing biodiesel or biodiesel blend the special fuel manufacturer

manufactured, blended, produced, refined, prepared, distilled or compounded for

personal use in this State;

      3.  The number of gallons of special fuel

containing biodiesel or biodiesel blend the special fuel manufacturer sold or

delivered in this State;

      4.  The name and mailing address of each

person to whom the special fuel manufacturer sold or delivered special fuel

containing biodiesel or biodiesel blend in this State; and

      5.  The number of gallons of special fuel

containing biodiesel or biodiesel blend the special fuel manufacturer sold or

distributed to each person described in subsection 4.

      (Added to NRS by 2009, 2632)

DISTRIBUTION OF PROCEEDS

      NRS 366.700  Deposit in Motor Vehicle Fund; limitation on use.  All money received by the Department pursuant

to the provisions of this chapter must be deposited with the State Treasurer to

the credit of the Motor Vehicle Fund. An amount equal to that part of the tax

collected pursuant to NRS 366.190 which represents

5 cents of the tax per gallon, minus the portion of that amount used to

administer the Department of Motor Vehicles, must be used exclusively for the

construction and maintenance of public highways, and may not be used to

purchase equipment related thereto.

      [Part 29:364:1953]—(NRS A 1975, 213; 1991, 1903; 2001, 2601)

PENALTIES AND ENFORCEMENT

      NRS 366.710  False or fraudulent reports: Penalty.  Any

person required to make, render, sign or verify any report who makes any false

or fraudulent report with intent to defeat or evade the assessment required by

law to be made shall be guilty of a gross misdemeanor.

      [Part 28:364:1953]—(NRS A 1967, 562)

      NRS 366.715  Sealing of special fuel pump or metered pipes and hoses of rack:

Conditions; notice.

      1.  The Department may seal a special fuel

pump of a retailer or special fuel dealer, or the metered pipes and hoses of a

rack of a special fuel dealer or special fuel supplier, if the retailer,

special fuel dealer or special fuel supplier:

      (a) Becomes delinquent in payment of any amount

due pursuant to the provisions of this chapter;

      (b) Operates without the license required by the

provisions of this chapter; or

      (c) Operates without the bond or cash deposit

required by the provisions of this chapter.

      2.  A special fuel pump of a retailer or

special fuel dealer, or the metered pipes and hoses of the rack of a special

fuel dealer or special fuel supplier, may be sealed until all required reports

are filed, the tax, penalties and interest are paid in full, the required

license is obtained and the bond or cash deposit is provided.

      3.  Before sealing a fuel pump or the

metered pipes and hoses of a rack, the Department must send a notice by

registered or certified mail to the retailer, special fuel dealer or special

fuel supplier at his or her last known address ordering him or her to appear

before the Department at a time not less than 10 days after the mailing of the

notice and show cause why the fuel pump or the metered pipes and hoses of the

rack should not be sealed.

      (Added to NRS by 1989, 1417; A 1995, 2378; 1997, 3405; 2007, 1586)

      NRS 366.717  Sale or distribution of special fuel in this State by special

fuel exporter: Prohibition; penalty; payment of tax.  A

special fuel exporter shall not sell or distribute special fuel in this State.

A special fuel exporter who violates the provisions of this section:

      1.  Is guilty of a misdemeanor; and

      2.  Shall, within the period prescribed in NRS 366.370, pay to the Department the tax imposed

pursuant to NRS 366.190 on all special fuel sold or

distributed in this State.

      (Added to NRS by 1995, 2370)

      NRS 366.720  Unlawful acts; penalty.

      1.  Any person who:

      (a) Fails or refuses to pay the tax imposed by this

chapter;

      (b) Engages in business in this State as a

special fuel manufacturer, special fuel user, special fuel exporter, special

fuel dealer or special fuel supplier, or acts in this State as a special fuel

transporter, without being the holder of a license to engage in that business

or to act in that capacity;

      (c) Fails to make any of the reports required by

this chapter;

      (d) Makes any false statement in any application,

report or statement required by this chapter;

      (e) Refuses to permit the Department or any

authorized agent to examine records as provided by this chapter;

      (f) Fails to keep proper records of quantities of

special fuel received, produced, refined, manufactured, compounded, used or

delivered in this State as required by this chapter;

      (g) Makes any false statement in connection with

an application for the refund of any money or taxes provided in this chapter;

      (h) Violates the provisions of NRS 366.265;

      (i) Fails or refuses to stop his or her motor

vehicle for an inspection to determine if all excise taxes due pursuant to the

provisions of this chapter are being properly reported and paid; or

      (j) Refuses to allow the Department or an

authorized agent to inspect a motor vehicle to determine whether all excise

taxes due pursuant to the provisions of this chapter are being properly

reported and paid,

Ê is guilty of

a misdemeanor.

      2.  Each day or part thereof during which

any person engages in business as a special fuel manufacturer, special fuel

dealer, special fuel supplier or special fuel exporter or acts as a special

fuel transporter without being the holder of a license authorizing him or her

to engage in that business or to act in that capacity constitutes a separate offense

within the meaning of this section.

      [Part 28:364:1953]—(NRS A 1957, 608; 1995, 2378; 1997, 3406; 1999, 1275; 2003, 2919; 2007, 1586; 2009, 2640)

      NRS 366.730  Penalty for other violations.  Any

violation of the provisions of this chapter, except as otherwise provided, is a

misdemeanor and is punishable as such.

      [Part 28:364:1953]

      NRS 366.733  Sale or distribution of dyed special fuel: Prerequisites;

administrative fine for violation.

      1.  A retailer or any other person who

sells or distributes dyed special fuel shall not sell or distribute the dyed

special fuel unless the retailer or person controls the access to the dyed

special fuel.

      2.  A retailer or other person may sell or

distribute the dyed special fuel only to a purchaser who has been approved to

purchase the dyed special fuel from the retailer or other person. To be

approved to purchase dyed special fuel from a retailer or other person, a

purchaser must provide to the retailer or other person a written statement of

acknowledgment and intended use on a form provided by the Department and

completed by the purchaser that includes:

      (a) The full name and address of the purchaser;

      (b) A description of the manner in which the

purchaser intends to use the dyed special fuel;

      (c) An attestation indicating that the purchaser:

             (1) Will only use the dyed special fuel

for a purpose that is not taxable pursuant to this chapter; and

             (2) Is aware of the penalties set forth in

NRS 366.735, a copy of which must be included on

the statement; and

      (d) The signature of the purchaser.

      3.  A retailer or other person who sells or

distributes dyed special fuel shall keep on file a completed statement of

acknowledgment and intended use for each person approved to purchase dyed

special fuel from the retailer or other person.

      4.  In addition to any action that may be

taken pursuant to chapter 360A of NRS, the

Department may impose on a retailer or any other person who violates the

provisions of subsection 1 an administrative fine of not more than $10,000 for

each violation.

      (Added to NRS by 2005, 1151)

      NRS 366.735  Disciplinary action for fraudulent use of special fuel.

      1.  The Department may take disciplinary

action in accordance with subsection 2 against any person who, below the

terminal rack:

      (a) Sells or stores for personal consumption any

dyed special fuel for a use which the person selling or storing such fuel

knows, or has reason to know, is a taxable use of the fuel and does not report

and pay the applicable tax to the Department;

      (b) Willfully decreases or attempts to decrease

the concentration of any dye in any special fuel intended to be used for a

taxable purpose and does not report and pay the applicable tax to the

Department;

      (c) Uses dyed special fuel for a taxable purpose

and does not report and pay the applicable tax to the Department;

      (d) Willfully increases or attempts to increase

the volume of any special fuel intended to be used for a taxable purpose by

adding to the fuel any quantity of special fuel for which the tax imposed

pursuant to this chapter has not been paid or any quantity of other product for

which any tax imposed pursuant to the laws of this State has not been paid; or

      (e) Willfully manufactures, sells, distributes

for sale or attempts to manufacture, sell or distribute for sale any special

fuel intended to be used for a taxable purpose and for which the tax imposed

pursuant to this chapter has not been paid.

      2.  For any violation described in

subsection 1, the Department may:

      (a) If the violation is a first offense, impose

an administrative fine of not more than $2,500 and suspend any license issued

to that person pursuant to this chapter for not more than 30 days;

      (b) If the violation is a second offense within a

period of 4 years, impose an administrative fine of not more than $5,000 and

suspend any license issued to that person pursuant to this chapter for not more

than 60 days; and

      (c) If the violation is a third or subsequent

offense within a period of 4 years, impose an administrative fine of not more

than $10,000 and revoke any license issued to that person pursuant to this

chapter.

      (Added to NRS by 1999, 1272; A 2005, 1154; 2009, 2641)

      NRS 366.737  Disciplinary action for sale of special fuel which exceeds

biodiesel tolerance for posted biodiesel blend.

      1.  If the Department determines through an

audit that a retailer has sold special fuel containing biodiesel or biodiesel

blend which substantially exceeds the biodiesel tolerance for the biodiesel

blend posted by the retailer, the Department may:

      (a) For a first violation and each subsequent

violation committed during the first violation year, impose an administrative

fine of not more than $1,000 on the retailer and the supplier of the special

fuel. The total fines imposed on a person pursuant to this paragraph must not

exceed $100,000.

      (b) For each violation committed during the

second violation year, impose an administrative fine of not more than $2,500 on

the retailer and the supplier of the special fuel and suspend any license

issued to the retailer or the supplier pursuant to the provisions of this

chapter for not more than 60 days. The total fines imposed on a person pursuant

to this paragraph must not exceed $250,000.

      (c) For each violation committed during the third

or subsequent violation year, impose an administrative fine of not more than

$5,000 on the retailer and the supplier of the special fuel and permanently

revoke any license issued to the retailer or the supplier pursuant to the

provisions of this chapter. The total fines imposed on a person pursuant to

this paragraph must not exceed $500,000.

      2.  As used in this section:

      (a) “Substantially exceeds” means that a special

fuel contains a biodiesel blend which exceeds the total volume displayed on the

special fuel pump in an amount established by the Department.

      (b) “Supplier” includes a person who acts as a

supplier of special fuel but who is not licensed to engage in business as a

supplier pursuant to the provisions of this chapter.

      (c) “Violation year” means any calendar year in

which the retailer or supplier commits a violation.

      (Added to NRS by 2009, 2632)

      NRS 366.740  Imposition and deposit of administrative fines; opportunity for

hearing; injunctions and other remedies.

      1.  Except as otherwise provided in NRS 366.733, 366.735 and 366.737, the Department may impose an administrative

fine, not to exceed $2,500, for a violation of any provision of this chapter,

or any regulation or order adopted or issued pursuant thereto.

      2.  The Department shall afford to any person

fined pursuant to this section or NRS 366.733, 366.735 or 366.737 an

opportunity for a hearing pursuant to the provisions of NRS 233B.121.

      3.  All administrative fines collected by

the Department pursuant to subsection 1 or NRS 366.733,

366.735 or 366.737 must

be deposited with the State Treasurer to the credit of the State Highway Fund.

      4.  In addition to any other remedy

provided by this chapter, the Department may compel compliance with any

provision of this chapter and any regulation or order adopted or issued

pursuant thereto by injunction or other appropriate remedy. The Department may

institute and maintain in the name of the State of Nevada any such enforcement

proceedings.

      (Added to NRS by 1995, 2370; A 1999, 1275; 2005, 1154; 2009, 2641)

      NRS 366.745  Payment of cost of prosecution of violator.  The Department is authorized to have paid out

of the State Highway Fund all expenses incurred in the prosecution before any

court of this State of any person charged with the violation of any provision

of this chapter.

      (Added to NRS by 2007, 1578)

      NRS 366.750  Enforcement by sheriffs and other peace officers.  County sheriffs and all other peace officers

and traffic officers of this State shall, without further compensation, assist

in the enforcement of this chapter, and make arrests for that purpose when

requested by the Department or its duly authorized agents.

      (Added to NRS by 2007, 1578)