[Rev. 11/21/2013 11:06:44
AM--2013]
CHAPTER 365 - TAXES ON CERTAIN FUELS FOR
MOTOR VEHICLES AND AIRCRAFT
GENERAL PROVISIONS
NRS 365.010 Definitions.
NRS 365.015 “Aviation
fuel” defined.
NRS 365.020 “Dealer”
defined.
NRS 365.026 “Department”
defined.
NRS 365.028 “Ethanol”
defined.
NRS 365.031 “Exporter”
defined.
NRS 365.035 “Fuel
for jet or turbine-powered aircraft” defined.
NRS 365.038 “Governmental
entity” defined.
NRS 365.040 “Highway”
defined.
NRS 365.045 “Methanol”
defined.
NRS 365.050 “Motor
vehicle” defined.
NRS 365.060 “Motor
vehicle fuel” defined.
NRS 365.070 “Person”
defined.
NRS 365.076 “Rack”
defined.
NRS 365.080 “Retailer”
defined.
NRS 365.084 “Supplier”
defined.
NRS 365.088 “Terminal”
defined.
NRS 365.092 “Transporter”
defined.
NRS 365.095 Fuel
deemed distributed.
ADMINISTRATION
NRS 365.100 Administration
and enforcement by Department.
NRS 365.110 Rules
and regulations of Department.
NRS 365.115 Standards
for determining whether alcohol is used as fuel or liquor.
NRS 365.120 Appointment
of assistants or agents.
NRS 365.130 Examinations,
audits and inquiries.
NRS 365.138 Confidentiality
of certain records and information.
NRS 365.140 Exchange
of information with other states.
NRS 365.142 Unlawful
disclosure of information; penalty.
NRS 365.150 Money
to augment administration of chapter.
IMPOSITION OF TAX
NRS 365.170 Rates
of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties
of dealers.
NRS 365.175 Rate
of tax on certain motor vehicle fuel; duties of suppliers.
NRS 365.180 Additional
excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties
of suppliers and Department.
NRS 365.185 Additional
excise tax levied on motor vehicle fuel if federal tax reduced or discontinued;
duties of suppliers and Department.
NRS 365.190 Additional
excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel;
duties of suppliers, purchasers and Department.
NRS 365.192 Additional
excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of
suppliers, purchasers and Department.
NRS 365.200 Imposition
of excise tax on certain other fuels for motor vehicles; certain fuels imported
in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt
use; limitation on payments of tax for same fuel.
NRS 365.203 Optional
imposition of additional tax on fuel for jet or turbine-powered aircraft and
aviation fuel.
NRS 365.210 Limitations
on levy of excise, privilege or occupational tax by political subdivision or
municipal corporation.
EXEMPTIONS
NRS 365.220 Exempt
transactions and sales.
NRS 365.230 Exempt
sales of fuel in individual quantities of 500 gallons or less for export;
duties of dealer or supplier and purchaser.
NRS 365.240 Reports
of exempt exports and sales; marking of invoices for exempt sales.
NRS 365.250 Time
to claim exemption on dealer’s export to another state.
NRS 365.260 When
motor vehicle fuel not deemed to be exported.
LICENSES AND BONDS
NRS 365.270 Acting
as dealer, supplier, exporter or transporter without license unlawful.
NRS 365.280 Application
for license.
NRS 365.290 Form,
conditions and amount of bond; deposit in lieu of bond.
NRS 365.300 Issuance
or denial of license.
NRS 365.302 Hearing
on denial of license.
NRS 365.304 Term
and transferability of license; regulations for renewal of license.
NRS 365.306 Duties
upon discontinuance, sale or transfer of business.
NRS 365.310 Suspension,
cancellation or revocation of license.
COLLECTION AND PAYMENT
NRS 365.322 Importation,
sale, distribution, use and storage of certain motor vehicle fuel prohibited
without payment of taxes; exception.
NRS 365.324 Collection
of taxes on certain motor vehicle fuel by supplier; purchase of fuel by
supplier or exporter; records of sales between suppliers.
NRS 365.327 Collection
of tax by unlicensed person: Submission of monthly statements; payment of tax.
NRS 365.330 Due
date of tax; when payment by mail is deemed received; receipt for payment;
retention of percentage of tax for certain costs; maintenance of separate
account.
NRS 365.335 Establishment
of procedure requiring suppliers to submit tax returns electronically.
NRS 365.340 When
tax becomes delinquent; deposit of proceeds from penalty.
NRS 365.346 Liability
of retailer of aviation fuel when taxes not paid; verification by retailer of
identification number.
NRS 365.351 Liability
of responsible person for willful failure to collect or pay tax or willful
attempt to evade payment of tax.
OVERPAYMENTS AND REFUNDS
NRS 365.370 Tax
refunds: Persons entitled; payment by prescribed classes; minimum claims.
NRS 365.380 Presentation
of claim for refund; maintenance of certain records; limitation on refund of
tax on motor vehicle fuel for off-highway use; Department may require claimant
to become dealer.
NRS 365.390 Payment
of refund by Department.
NRS 365.400 Payment
of refund based on duplicate invoice.
NRS 365.410 Examination
of claimant’s books and records; effect of refusal to permit examination.
NRS 365.420 Time
for application for refund.
NRS 365.430 Sources
and manner of payment of refunds.
NRS 365.440 Granting
of credit in lieu of refund.
NRS 365.445 Refund
to farmer or rancher on basis of bulk purchases; procedure; regulations.
NRS 365.450 Injunction
or other process to prevent collection prohibited.
NRS 365.460 Action
to recover amount paid: Protest required; venue.
NRS 365.470 Action
to recover amount paid: Time to sue; waiver of right; consideration of grounds
of illegality.
NRS 365.480 Judgment
for plaintiff: Disposition of amount; interest.
NRS 365.490 Judgment
not to be rendered for plaintiff when action is by or in name of assignee.
RECORDS, REPORTS AND EXAMINATIONS
NRS 365.500 Dealers,
suppliers, exporters and transporters: Maintenance of certain records;
examinations, investigations and inspections by Department; fee for examination
outside State; statements of contents of records.
NRS 365.505 Records
of shipments of certain motor vehicle fuel: Preparation by supplier and
provision to certain purchasers; use by transporter.
NRS 365.510 Records
of retailers: Maintenance, contents and inspection.
NRS 365.515 Monthly
statements by exporters.
NRS 365.520 Monthly
reports of deliveries by transporters.
NRS 365.530 Documentation
required when transporting certain fuels; failure to produce documentation.
DISTRIBUTION AND USE OF PROCEEDS
NRS 365.535 Proceeds
of tax on motor vehicle fuel paid on fuel used in watercraft for recreational
purposes.
NRS 365.540 General
requirements for particular proceeds.
NRS 365.545 Proceeds
of taxes on fuel for jet or turbine-powered aircraft.
NRS 365.550 Proceeds
of tax levied pursuant to NRS 365.180.
NRS 365.560 Proceeds
of tax levied pursuant to NRS 365.190.
NRS 365.562 Proceeds
of tax levied pursuant to NRS 365.192.
NRS 365.565 Proceeds
of tax derived from aviation fuel.
PENALTIES AND ENFORCEMENT
NRS 365.570 Unlawful
acts.
NRS 365.572 False
or fraudulent reports: Penalty.
NRS 365.575 Sale
or distribution of motor vehicle fuel in this State by exporter: Prohibition;
penalty; payment of taxes.
NRS 365.580 Penalty
for other violations.
NRS 365.590 Payment
of cost of prosecution of violator.
NRS 365.593 Disciplinary
action for fraudulent use of motor vehicle fuel or sale of unlawfully
formulated motor vehicle fuel.
NRS 365.597 Disciplinary
action for sale of motor vehicle fuel which exceeds ethanol tolerance
prescribed by federal law.
NRS 365.600 Imposition
and deposit of administrative fines; injunctions and other remedies.
NRS 365.605 Sealing
of fuel pump or metered pipes and hoses of rack: Conditions; notice.
NRS 365.610 Enforcement
by sheriffs and other peace officers.
_________
_________
GENERAL PROVISIONS
NRS 365.010 Definitions. As
used in this chapter, unless the context otherwise requires, the words and
terms defined in NRS 365.015 to 365.092, inclusive, have the meanings ascribed to them
in those sections.
[Part 1:74:1935; A 1955, 170]—(NRS A 1999, 1007; 2003, 2904, 3203; 2009, 2631)
NRS 365.015 “Aviation fuel” defined. “Aviation
fuel” means motor vehicle fuel specially refined for use in the propulsion of
aircraft, but does not include fuel for jet or turbine-powered aircraft.
(Added to NRS by 1983, 1015)
NRS 365.020 “Dealer” defined.
1. “Dealer” means every person who:
(a) Refines, manufactures, compounds or otherwise
produces aviation fuel or fuel for jet or turbine-powered aircraft and sells or
distributes the same in this State.
(b) Imports aviation fuel or fuel for jet or turbine-powered
aircraft into this State and sells or distributes it therein, whether in the
original package or container in which it is imported or otherwise, or who uses
the aviation fuel or fuel for jet or turbine-powered aircraft in this State
after having imported the fuel.
(c) Having acquired aviation fuel or fuel for jet
or turbine-powered aircraft in this State in the original package or container,
distributes or sells it in the original package or container or otherwise, or
in any manner uses the fuel.
(d) Otherwise acquires in this State for sale,
use or distribution in this State aviation fuel or fuel for jet or
turbine-powered aircraft with respect to which there has been no prior taxable
sale, use or distribution.
2. “Dealer” does not include any person
who imports into this State aviation fuel, fuel for jet or turbine-powered
aircraft in quantities of 500 gallons or less purchased from another dealer who
is licensed under this chapter and who assumes liability for the collection and
remittance of the applicable excise tax to this State.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1015; 1989, 1526; 1999, 1007)
NRS 365.026 “Department” defined. “Department” means the
Department of Motor Vehicles.
(Added to NRS by 1999, 1003; A 2001, 2641)
NRS 365.028 “Ethanol” defined. “Ethanol”
means denatured ethyl alcohol produced for use as a fuel.
(Added to NRS by 2009, 2630)
NRS 365.031 “Exporter” defined. “Exporter” means a
person, other than a supplier, who receives motor vehicle fuel, other than
aviation fuel, in this State and sells or distributes that fuel outside this
State.
(Added to NRS by 1999, 1003)
NRS 365.035 “Fuel for jet or turbine-powered aircraft” defined. “Fuel for jet or turbine-powered aircraft”
means any inflammable liquid other than aviation fuel used for the propulsion
of aircraft having jet or turbine type engines.
(Added to NRS by 1983, 1015)
NRS 365.038 “Governmental entity” defined. “Governmental
entity” includes, without limitation, an airport authority created by special
legislative act.
(Added to NRS by 2003, 3203)
NRS 365.040 “Highway” defined. “Highway”
means every way or place of whatever nature open to the use of the public for
purposes of surface traffic, including highways under construction.
[Part 1:74:1935; A 1955, 170]
NRS 365.045 “Methanol” defined. “Methanol”
means anhydrous methyl alcohol produced for use as a fuel.
(Added to NRS by 2009, 2630)
NRS 365.050 “Motor vehicle” defined. “Motor
vehicle” means and includes every self-propelled motor vehicle, including
tractors, operated on a surface highway.
[Part 1:74:1935; A 1955, 170]
NRS 365.060 “Motor vehicle fuel” defined. “Motor
vehicle fuel” means gasoline, natural gasoline, casing-head gasoline, methanol,
ethanol or any other inflammable or combustible liquid, regardless of the name
by which the liquid is known or sold, the chief use of which in this State is
for the propulsion of motor vehicles, motorboats or aircraft other than jet or
turbine-powered aircraft. The term does not include kerosene, gas oil, fuel
oil, fuel for jet or turbine-powered aircraft, diesel fuel, biodiesel,
biodiesel blend, liquefied petroleum gas and an emulsion of water-phased
hydrocarbon fuel, as that term is defined in NRS
366.026.
[Part 1:74:1935; A 1955, 170]—(NRS A 1963, 209; 1983,
1016; 1997,
1310; 2009,
2631)
NRS 365.070 “Person” defined. “Person”
includes a municipal corporation, quasi-municipal corporation, political
subdivision and governmental agency.
[Part 1:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1985, 515)
NRS 365.076 “Rack” defined. “Rack”
means a deck, platform or open bay which consists of a series of metered pipes
and hoses for delivering motor vehicle fuel from a refinery or terminal into a
motor vehicle, rail car or vessel.
(Added to NRS by 1999, 1003)
NRS 365.080 “Retailer” defined. “Retailer”
means:
1. Any person, other than a dealer, who is
engaged in the business of selling motor vehicle fuel or fuel for jet or
turbine-powered aircraft; or
2. Any person in the business of handling
motor vehicle fuel, other than aviation fuel, who delivers or authorizes the
delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is
not owned or controlled by that person.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016; 1999, 1007)
NRS 365.084 “Supplier” defined. “Supplier”
means a person who:
1. Imports or acquires immediately upon
importation into this State motor vehicle fuel, except aviation 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;
2. Otherwise acquires for distribution in
this State motor vehicle fuel, except aviation fuel, with respect to which
there has been no previous taxable sale or use; or
3. Produces, manufactures or refines motor
vehicle fuel, except aviation fuel, in this State.
(Added to NRS by 1999, 1003)
NRS 365.088 “Terminal” defined. “Terminal”
means a facility for the storage of motor vehicle fuel which is supplied by a
motor vehicle, pipeline or vessel and from which motor vehicle fuel is removed
for distribution at a rack.
(Added to NRS by 1999, 1003)
NRS 365.092 “Transporter” defined. “Transporter”
means a person, except a supplier or an exporter licensed pursuant to this
chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered
aircraft by pipeline, rail or truck in interstate commerce to or from any point
within this State, or solely within this State.
(Added to NRS by 2003, 2904; A 2007, 1571)
NRS 365.095 Fuel deemed distributed. All
motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold,
donated, consigned for sale, bartered, used or in any way voluntarily disposed
of so as to terminate the ownership and possession thereof by the dealer or any
other person who imports such fuel owned by him or her shall be deemed to be
distributed under this chapter.
[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1016)
ADMINISTRATION
NRS 365.100 Administration and enforcement by Department. Except as otherwise provided, the Department
is charged with the administration and enforcement of this chapter.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1690)
NRS 365.110 Rules and regulations of Department. The
Department shall have power to make all necessary rules and regulations and
prescribe all necessary forms or other requirements for the purpose of making
the administration of this chapter effective.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1690)
NRS 365.115 Standards for determining whether alcohol is used as fuel or
liquor. The requirements of this
State for determining whether alcohol is produced for use in or as a motor
vehicle fuel or for use in or as a liquor are the same as the requirements of
the Bureau of Alcohol, Tobacco and Firearms of the United States Department of
the Treasury.
(Added to NRS by 1981, 116)
NRS 365.120 Appointment of assistants or agents. The
Department may appoint auditors, accountants, inspectors, clerks and such other
assistants or agents as it may deem necessary to enforce its powers and perform
its duties under this chapter.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1969,
256; 1975, 1690; 1985,
416)
NRS 365.130 Examinations, audits and inquiries.
1. The Department or its authorized agents
may make any audit, examination or inquiry of and concerning the records,
stocks, facilities, equipment and transactions of dealers, suppliers,
retailers, exporters and transporters of petroleum products, and such other
investigations as it deems necessary to carry out the provisions of this
chapter.
2. If any investigation discloses that any
report or any payment has been incorrect, the Department may make such changes
in subsequent reports and payments as may be necessary to correct the error so
disclosed.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1690; 1999,
1007; 2003,
2904)
NRS 365.138 Confidentiality of certain records and information. All supporting schedules, invoices and other
pertinent papers relating to the business affairs and operations of any
supplier, dealer, exporter or transporter, and any information obtained by an
investigation of the records and equipment of any supplier, dealer, exporter or
transporter, shall be deemed confidential and must not be revealed to any
person except as necessary to administer this chapter or as otherwise provided
by law.
(Added to NRS by 2007, 1570)
NRS 365.140 Exchange of information with other states. The Department may, upon a request from the
officials to whom is entrusted the enforcement of the motor vehicle fuel tax
laws of any other state, if the other state furnishes similar information to
this State, forward any information which it may have in its possession
relative to the manufacture, receipt, storage, delivery, sale, use,
transportation, shipment or other disposition by any supplier, dealer,
exporter, transporter or other person of motor vehicle fuel or fuel for jet or
turbine-powered aircraft.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1691; 1983, 1016; 2007, 1571)
NRS 365.142 Unlawful disclosure of information; penalty.
1. It is 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 or examination of the 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 otherwise provided in NRS 365.138 and 365.140.
2. Any violation of the provisions of
subsection 1 is a gross misdemeanor.
(Added to NRS by 2007, 1571)
NRS 365.150 Money to augment administration of chapter. Money to augment the administration of the
provisions of this chapter must be provided by direct legislative appropriation
to the Department from the State Highway Fund.
[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A
1953, 326; 1955, 170] + [Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1969,
558; 1975, 1691; 1981, 257)
IMPOSITION OF TAX
NRS 365.170 Rates of taxes on aviation fuel and fuel for jet or
turbine-powered aircraft; duties of dealers. Every
dealer shall:
1. Not later than the last day of each
calendar month, submit to the Department a statement of all aviation fuel and
fuel for jet or turbine-powered aircraft sold, distributed or used by the
dealer in this State, as well as all such fuel sold, distributed or used in
this State by a purchaser thereof upon which sale, distribution or use the
dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and
2. In accordance with the provisions of NRS 365.330, pay an excise tax on:
(a) All fuel for jet or turbine-powered aircraft
in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant
to NRS 365.203; and
(b) Aviation fuel in the amount of 2 cents per
gallon, plus any applicable amount imposed pursuant to NRS
365.203,
Ê so sold,
distributed or used.
[Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170;
1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572; 2011, 712)
NRS 365.175 Rate of tax on certain motor vehicle fuel; duties of suppliers. Every supplier shall:
1. Not later than the last day of each
calendar month, submit to the Department a statement of all motor vehicle fuel,
except aviation fuel, sold, distributed or used by the supplier in this State
during the preceding calendar month; and
2. In accordance with the provisions of NRS 365.330, pay an excise tax on all motor vehicle
fuel, except aviation fuel, in the amount of 17.65 cents per gallon so sold,
distributed or used.
(Added to NRS by 1999, 1004; A 2003, 2905; 2007, 1572; 2011, 712)
NRS 365.180 Additional excise tax of 3.6 cents per gallon levied on certain
motor vehicle fuel; duties of suppliers and Department.
1. In addition to any other tax provided
for in this chapter, there is hereby levied an excise tax of 3.6 cents per
gallon on all motor vehicle fuel, except aviation fuel.
2. This tax must be accounted for by each
supplier and be collected in the manner provided in this chapter. The tax must
be paid to the Department and delivered by the Department to the State
Treasurer.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647;
1953, 368; 1955, 170]—(NRS A 1975, 1692; 1981, 1712, 1713; 1987, 1796; 1995, 1795; 1999, 1008)
NRS 365.185 Additional excise tax levied on motor vehicle fuel if federal
tax reduced or discontinued; duties of suppliers and Department.
1. In addition to any other tax provided
for in this chapter, there is hereby levied an excise tax on motor vehicle
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. § 4081 or any other tax collected by the Federal
Government relating to motor vehicle 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.
3. This tax must be accounted for by each
supplier and collected in the manner provided in this chapter. The tax must be
paid to the Department and delivered by the Department to the State Treasurer.
(Added to NRS by 1973, 584; A 1975, 1692; 1997, 2965; 1999, 1009)
NRS 365.190 Additional excise tax of 1.75 cents per gallon levied on certain
motor vehicle fuel; duties of suppliers, purchasers and Department.
1. In addition to any other tax provided
for in this chapter, there is hereby levied an excise tax of 1.75 cents per
gallon on all motor vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this
section must be collected by the supplier in the manner provided in this
chapter. Upon the collection of the tax by the supplier, the purchaser of the
fuel shall provide to the supplier a statement that sets forth the number of
gallons of fuel that will be sold to retailers in each county in this State.
The tax must be paid to the Department and delivered by the Department to the
State Treasurer. When the tax is paid to the Department, the supplier shall
provide to the Department a copy of the statement provided to the supplier by
the purchaser pursuant to this subsection.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647;
1953, 368; 1955, 170]—(NRS A 1975, 1692; 1981, 1713; 1995, 1795; 1999, 1009; 2003, 945)
NRS 365.192 Additional excise tax of 1 cent per gallon levied on certain
motor vehicle fuel; duties of suppliers, purchasers and Department.
1. In addition to any other tax provided
for in this chapter, there is hereby levied an excise tax of 1 cent per gallon
on motor vehicle fuel, except aviation fuel.
2. The tax imposed pursuant to this
section must be collected by the supplier in the manner provided in this
chapter. Upon the collection of the tax by the supplier, the purchaser of the
fuel shall provide to the supplier a statement that sets forth the number of
gallons of fuel that will be sold to retailers in each county in this State.
The tax must be paid to the Department and delivered by the Department to the
State Treasurer. When the tax is paid to the Department, the supplier shall
provide to the Department a copy of the statement provided to the supplier by
the purchaser pursuant to this subsection.
(Added to NRS by 1983, 1579; A 1985, 843; 1989, 1102; 1991, 1900; 1995, 1795; 1999, 1009)
NRS 365.200 Imposition of excise tax on certain other fuels for motor
vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor
vehicle fuel sold for nonexempt use; limitation on payments of tax for same
fuel.
1. In addition to any other taxes provided
for by this chapter, every person who uses any inflammable or combustible liquid
or other material other than motor vehicle fuel to operate a motor vehicle on
the highways of this State, except special fuel as defined in NRS 366.060, shall pay an excise tax as
provided by NRS 365.175, 365.180
and 365.190 for each gallon thereof so used, and
shall render monthly statements and make monthly payments at the times and in
the manner prescribed for a supplier in this chapter.
2. Any owner or operator of a motor
vehicle who imports motor vehicle fuel or other fuel or material, except
special fuel as defined in NRS 366.060,
into this State, from another state or from federal proprietary lands or
reservations, in the fuel tank or tanks of any such motor vehicle in a quantity
exceeding 25 gallons shall, upon demand of the Department or its authorized
agent, pay to the Department on such excess motor vehicle fuel the excise tax
required to be paid by a supplier.
3. Any person who resells any motor
vehicle fuel exempt from taxation pursuant to NRS
365.220 to 365.260, inclusive, for use that is
not exempt pursuant to those provisions shall collect the excise tax required
to be paid on the motor vehicle fuel and remit it to the Department.
4. The provisions of this chapter do not
require more than one payment of any excise tax upon or in respect to the same
fuel.
[2.2:74:1935; added 1955, 170]—(NRS A 1965, 1171;
1975, 1692; 1999,
1010)
NRS 365.203 Optional imposition of additional tax on fuel for jet or
turbine-powered aircraft and aviation fuel.
1. The governing body of a city may by
ordinance, but not as in a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or
turbine-powered aircraft; and
(b) Eight cents per gallon on aviation fuel,
Ê sold,
distributed or used at an airport which is owned or operated by the city in a
county whose population is less than 100,000.
2. A board of county commissioners may by ordinance,
but not as in a case of emergency, impose a tax of not more than:
(a) Four cents per gallon on fuel for jet or
turbine-powered aircraft; and
(b) Eight cents per gallon on aviation fuel,
Ê sold,
distributed or used in the county, except at an airport where a tax is imposed
pursuant to subsection 1.
3. A tax imposed pursuant to this section
must be imposed on all taxpayers at the same rate. The city or county shall not
allow any discounts, exemptions or other variance of the rate of the tax for
any taxpayer except for the State or a political subdivision of the State.
4. Collection of the tax imposed pursuant
to this section must not commence earlier than the first day of the second
calendar month after adoption of the ordinance imposing the tax.
(Added to NRS by 1991, 36; A 1993, 1069, 2785, 2824; 1997, 354; 1999, 1668; 2003, 3203)
NRS 365.210 Limitations on levy of excise, privilege or occupational tax by
political subdivision or municipal corporation.
1. No county, city or other political
subdivision or municipal corporation may levy or collect any excise, privilege
or occupation tax upon or measured by the receipt, storage, sale, distribution,
transportation or use of motor vehicle fuel, fuel for jet or turbine-powered
aircraft or any other inflammable or combustible liquids except:
(a) The county fuel taxes authorized by chapter 373 of NRS.
(b) A tax on fuel for jet or turbine-powered
aircraft authorized by NRS 365.203.
(c) A tax on aviation fuel authorized by NRS 365.203.
(d) Any motor vehicle fuel taxation in effect on
January 1, 1935, in any city or town.
(e) A tax or fee imposed upon a business by a
county or city that is authorized by law, except as otherwise provided in
subsection 2 or pursuant to subsection 1 of NRS
364.210.
2. After March 25, 1991, no county, city
or other political subdivision or municipal corporation responsible for the
operation of an airport may impose a new tax or fee upon the sale or
distribution of fuel for jet or turbine-powered aircraft except:
(a) A tax on fuel for jet or turbine-powered
aircraft authorized by NRS 365.203.
(b) Any fuel flowage fee imposed upon aircraft or
organizations servicing aircraft in lieu of rent for use of the terminal,
landing fees or other airport charges.
[13:74:1935; 1931 NCL § 6570.13]—(NRS A 1965, 1270;
1967, 175; 1969, 570; 1983, 1017; 1991, 38; 1997, 355, 2602, 2603; 1999, 1314; 2009, 3049)
EXEMPTIONS
NRS 365.220 Exempt transactions and sales. The
provisions of this chapter requiring the payment of excise taxes do not apply
to:
1. Motor vehicle fuel if it remains in
interstate or foreign commerce.
2. Motor vehicle fuel, except aviation
fuel, exported from this State by a supplier.
3. Aviation fuel or fuel for jet or
turbine-powered aircraft exported from this State by a dealer.
4. Motor vehicle fuel or fuel for jet or
turbine-powered aircraft sold to the United States Government for official use
of the United States Armed Forces.
5. Motor vehicle fuel, other than aviation
fuel, distributed or delivered on the order of the owner, to a supplier, or
aviation fuel or fuel for jet or turbine-powered aircraft distributed or
delivered on the order of the owner, to a dealer, if the dealer or supplier has
furnished security in the amount prescribed in NRS
365.290 and has established to the satisfaction of the Department that the
security is sufficient to ensure payment of all excise taxes as they may become
due to the State from the dealer or supplier under this chapter. Every dealer
or supplier who claims an exemption shall report the distributions to the
Department in such detail as the Department may require. If the dealer or
supplier does not do so, the exemption granted in this subsection is void and
all fuel is considered distributed in this State subject fully to the
provisions of this chapter.
6. Leaded racing fuel. As used in this subsection,
“leaded racing fuel” means motor vehicle fuel that contains lead and is
produced for motor vehicles that are designed and built for racing and not for
operation on a public highway.
[4.1:74:1935; added 1951, 199; A 1953, 326] + [Part
5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1693;
1983, 1018; 1989,
1069; 1997,
355; 1999, 1011)
NRS 365.230 Exempt sales of fuel in individual quantities of 500 gallons or
less for export; duties of dealer or supplier and purchaser.
1. The provisions of this chapter
requiring the payment of excise taxes do not apply to:
(a) Motor vehicle fuel, other than aviation fuel,
sold by a supplier; or
(b) Aviation fuel or fuel for jet or
turbine-powered aircraft sold by a dealer,
Ê in
individual quantities of 500 gallons or less for export to another state or
country by the purchaser other than in the supply tank of a motor vehicle or an
aircraft, if the dealer or supplier is licensed in the state of destination to
collect and remit the applicable destination state taxes thereon.
2. In support of any exemption from taxes
on account of sales of motor vehicle fuel or fuel for jet or turbine-powered
aircraft in individual quantities of 500 gallons or less for export by the
purchaser, the dealer or supplier who sold the fuel to the purchaser shall
retain in his or her files for at least 4 years an export certificate executed
by the purchaser in such form and containing such information as is prescribed
by the Department. This certificate is prima facie evidence of the exportation
of the motor vehicle fuel or fuel for jet or turbine-powered aircraft to which
it applies only if accepted by the dealer or supplier in good faith. If the
purchaser fails to export any part of the motor vehicle fuel or fuel for jet or
turbine-powered aircraft covered by the certificate, the purchaser shall remit
to the Department immediately thereafter the applicable amount in taxes due on
the part not exported. Upon failure to do so the purchaser is subject to all
penalties in this chapter for delinquency in payment of taxes.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1975, 1693; 1983, 1018; 1999, 1011; 2003, 2905)
NRS 365.240 Reports of exempt exports and sales; marking of invoices for
exempt sales.
1. Every dealer and supplier shall report
such exports and sales to the Department at such times, on such forms and in
such detail as the Department may require.
2. Every dealer and supplier shall mark
clearly upon each invoice rendered for sales upon which no excise tax is
required under NRS 365.220 and 365.230 “Ex Nevada Motor Vehicle Fuel Tax” or “Ex
Nevada Fuel for Jet or Turbine-Powered Aircraft Tax,” whichever is applicable.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1975, 1693; 1983, 1018; 1999, 1012)
NRS 365.250 Time to claim exemption on dealer’s export to another state. Any claim for exemption from excise tax on
account of motor vehicle fuel or fuel for jet or turbine-powered aircraft
exported by a dealer to another state, other than stock transfers or deliveries
in his or her own equipment, must be made by the dealer within 6 months after
the date of the export unless the state or territory of destination would not
be prejudiced with respect to its collection of taxes thereon should the claim
not be made within that time.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1983, 1019)
NRS 365.260 When motor vehicle fuel not deemed to be exported. Motor vehicle fuel carried out of this State,
into another state or onto federal proprietary lands or reservations, to an
amount not exceeding 25 gallons in the fuel tank or tanks of such motor vehicle
shall not be deemed to be exported for the purposes of NRS
365.220 to 365.250, inclusive.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1965, 1171)
LICENSES AND BONDS
NRS 365.270 Acting as dealer, supplier, exporter or transporter without
license unlawful. It is unlawful
for any person to be:
1. A dealer without holding a license as a
dealer as provided for in this chapter.
2. A supplier without holding a license as
a supplier as provided for in this chapter.
3. An exporter without holding a license
as an exporter as provided for in this chapter.
4. A transporter without holding a license
as a transporter as provided for in this chapter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1999, 1012; 2003, 2906)
NRS 365.280 Application for license. Before
becoming a dealer, supplier, exporter or transporter, a person shall apply to
the Department, on forms to be prescribed and furnished by the Department, for
a license authorizing the applicant to engage in business as a dealer,
supplier, exporter or transporter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1975, 1694; 1999, 1012; 2003, 2906)
NRS 365.290 Form, conditions and amount of bond; deposit in lieu of bond.
1. Before granting any application for a
license as a dealer or supplier, the Department shall require the applicant to
file with the Department a bond executed by the applicant as principal, and by
a corporation qualified under the laws of this State as surety, payable to this
State and conditioned upon the faithful performance of all the requirements of
this chapter and upon the punctual payment of all excise taxes, penalties and other
obligations of the applicant as a dealer or supplier.
2. The total amount of the bond or bonds
required of any dealer or supplier must be fixed by the Department at three
times the estimated maximum monthly tax, determined in such a manner as the
Department deems proper, or $1,000, whichever is greater. If a person 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, within the same upper limit.
3. The Department may increase or decrease
the amount of security required by this section subject to the limitations
provided in this section.
4. No recovery on any bond, execution of
any new bond, or revocation, cancellation or suspension of any license, affects
the validity of any bond.
5. In lieu of any bond or bonds, a dealer
or supplier may deposit with the Department, under such terms and conditions 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.
6. If the amount of security required by
this section is decreased pursuant to subsection 3, the Department shall
immediately reinstate the original requirements for a bond for a holder of a
license as a dealer or supplier 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 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.
[Part 4:74:1935; A 1955, 170]—(NRS A 1967, 853; 1975,
1694; 1977, 197; 1985,
949; 1989,
1069; 1991,
1901; 1999,
1012; 2003,
2906; 2007,
1572)
NRS 365.300 Issuance or denial of license.
1. Except as otherwise provided in
subsection 2, the Department shall, upon receipt of:
(a) The application and bond in proper form,
issue to the applicant a license as a dealer or supplier.
(b) The application in proper form, issue to the
applicant a license as an exporter or a transporter.
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 dealer or supplier,
neglects or refuses to furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on
motor vehicle fuel or fuel for jet or turbine-powered aircraft 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 4:74:1935; A 1955, 170]—(NRS A 1975, 1694; 1987, 690; 1999, 1013; 2003, 2907)
NRS 365.302 Hearing on denial of license. Any
applicant whose application for a license as a dealer, supplier, exporter or
transporter 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.
(Added to NRS by 2003, 2904)
NRS 365.304 Term and transferability of license; regulations for renewal of
license.
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.
(Added to NRS by 2003, 2904; A 2007, 1573)
NRS 365.306 Duties upon discontinuance, sale or transfer of business. If any person ceases to be a dealer, supplier,
exporter or transporter 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 pursuant to this chapter.
3. If the person is:
(a) A dealer, file a monthly tax return and pay
all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS
365.170 and 365.203 on or before the last day
of the month following the month of the discontinuance, sale or transfer of the
business.
(b) A supplier, file a monthly tax return and pay
all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS
365.175 to 365.192, inclusive, on or before the
last day of the month following the month of the discontinuance, sale or
transfer of the business.
(c) An exporter, file the report required
pursuant to NRS 365.515 on or before the last day
of the month following the month of the discontinuance, sale or transfer of the
business.
(d) A transporter, file the report required pursuant
to NRS 365.520 on or before the last day of the
month following the month of the discontinuance, sale or transfer of the
business.
(Added to NRS by 2003, 2904; A 2007, 1573)
NRS 365.310 Suspension, cancellation or revocation of license.
1. The Department may suspend, cancel or
revoke the license of any dealer, supplier, exporter or transporter refusing or
neglecting to comply with the provisions of this chapter.
2. If a dealer or 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 dealer or supplier, the Department shall suspend his or her
license immediately.
3. Before revoking or cancelling any
license issued under this chapter, the Department shall send a notice by
registered or certified mail to the dealer, supplier, exporter or transporter
at his or her last known address. The notice must order the dealer, supplier,
exporter or 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 dealer, supplier, exporter or transporter an opportunity to be heard in
pursuance of the notice, and thereafter the Department may revoke or cancel his
or her license.
[Part 4:74:1935; A 1955, 170]—(NRS A 1969, 95; 1975,
1694; 1999,
1013, 2493,
2504; 2003, 2907)
COLLECTION AND PAYMENT
NRS 365.322 Importation, sale, distribution, use and storage of certain
motor vehicle fuel prohibited without payment of taxes; exception.
1. Except as otherwise provided in
subsection 2, a person shall not import, sell, distribute, use or store motor
vehicle fuel, except aviation fuel, in this State for which the taxes imposed
pursuant to NRS 365.175 to 365.192,
inclusive, have not been paid.
2. A supplier may import or store motor
vehicle fuel for which the taxes imposed pursuant to NRS
365.175 to 365.192, inclusive, have not been
paid.
(Added to NRS by 1999, 1003)
NRS 365.324 Collection of taxes on certain motor vehicle fuel by supplier;
purchase of fuel by supplier or exporter; records of sales between suppliers.
1. Except as otherwise provided in subsection
2, each supplier who sells or distributes motor vehicle fuel, other than
aviation fuel, shall, at the time the motor vehicle fuel is distributed from a
terminal, collect the taxes imposed pursuant to NRS
365.175 to 365.192, inclusive.
2. A supplier shall not collect the taxes
imposed pursuant to NRS 365.175 to 365.192, inclusive, if the purchaser of the motor
vehicle fuel is:
(a) A supplier; or
(b) An exporter.
3. A supplier or exporter shall not
purchase motor vehicle fuel on which the tax has been paid, except that a newly
licensed supplier or exporter may purchase such fuel during its first month of
operation.
4. A supplier who sells motor vehicle
fuel, other than aviation fuel, to any other supplier 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 a supplier pursuant
to this subsection; and
(b) The period for which those records must be
kept.
(Added to NRS by 1999, 1003; A 2007, 1574)
NRS 365.327 Collection of tax by unlicensed person: Submission of monthly
statements; payment of tax. Every
person not licensed pursuant to this chapter who collects an excise tax shall:
1. Not later than the last day of each
calendar month, submit a statement to the Department of all such taxes
collected during the preceding calendar month; and
2. In accordance with the provisions of NRS 365.330, pay the tax to the Department.
(Added to NRS by 2007, 1570)
NRS 365.330 Due date of tax; when payment by mail is deemed received;
receipt for payment; retention of percentage of tax for certain costs;
maintenance of separate account.
1. The excise taxes imposed by this
chapter are due on or before the last day of the first month following the
month to which they relate.
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. The Department shall deliver the taxes
to the State Treasurer, who shall provide a receipt for the payment of the
taxes to the person who made the payment.
5. Except as otherwise provided in
subsection 6:
(a) From the tax found to be due upon any
statement submitted by a dealer pursuant to NRS 365.170,
the dealer may retain an amount equal to 2 percent of the amount of the tax
collected to cover the dealer’s costs of collection of the tax and of compliance
with this chapter, and the dealer’s handling losses occasioned by evaporation,
spillage or other similar causes.
(b) Each supplier may retain an amount equal to 2
percent of the amount of the tax collected by the 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.
6. A dealer or 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 5 for any month for which a tax return is not
filed when due or a payment is not made when due.
7. If the Department determines that a
dealer or supplier, 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
dealer, supplier 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
dealer, supplier or unlicensed person shall comply with the order immediately
upon receiving notification of the order from the Department.
[Part 3:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1695; 1999,
1014; 2003,
2908; 2007,
1574)
NRS 365.335 Establishment of procedure requiring suppliers to submit tax
returns electronically. The
Department may, by regulation, establish a procedure requiring suppliers to
submit tax returns electronically when due pursuant to this chapter.
(Added to NRS by 2005, 1151)
NRS 365.340 When tax becomes delinquent; deposit of proceeds from penalty.
1. If the amount of any excise tax for any
month is not paid to the State on or before the date due, it 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.
[Part 10:74:1935; A 1951, 199; 1955, 170]—(NRS A
1971, 1091; 1975, 1695; 1983, 1019; 1987, 329; 1999, 1014; 2003, 2908; 2007, 1575)
NRS 365.346 Liability of retailer of aviation fuel when taxes not paid;
verification by retailer of identification number.
1. A retailer of aviation fuel who
receives or sells aviation 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 fuel had not been paid.
2. For the purposes of subsection 1, a
retailer who verifies the identification number printed on the delivery ticket
of the dealer shall be deemed to have acted without knowledge of the fact of
nonpayment.
(Added to NRS by 1987, 689; A 1989, 594; 1999, 1010)
NRS 365.351 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 dealer or 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 1995, 1065; A 1999, 1011)
OVERPAYMENTS AND REFUNDS
NRS 365.370 Tax refunds: Persons entitled; payment by prescribed classes;
minimum claims. Any person who
exports any motor vehicle fuel or fuel for jet or turbine-powered aircraft from
this State, or who sells any such fuel to the United States Government for
official use of the United States Armed Forces, or who buys and uses any such
fuel for purposes other than for the propulsion of motor vehicles or jet or
turbine-powered aircraft, and who has paid any tax on such fuel levied or
directed to be paid as provided by this chapter, either directly by the
collection of the tax by the vendor from the customer or indirectly by the
addition of the amount of the tax to the price of the fuel, must be reimbursed
and repaid the amount of the tax so paid by him or her, except as follows:
1. Claims for refunds must be paid by
prescribed classes in accordance with the regulations of the Department.
2. The minimum claim for a refund must be
based on at least 200 gallons of such fuel purchased in this State within a 6-month
period which is used for a purpose that is exempt from payment of the excise
taxes imposed by this chapter.
3. No refund of motor vehicle fuel taxes
may be made for off-highway use of motor vehicle fuel consumed in watercraft in
this State for recreational purposes.
4. A person who exports, sells, buys or
uses aviation fuel for any purpose is not entitled to reimbursement of any tax
paid by him or her on such fuel.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1965, 1171; 1966, 72; 1969, 558; 1975, 1696; 1983, 389, 1019;
1995, 1795;
2007, 1575)
NRS 365.380 Presentation of claim for refund; maintenance of certain
records; limitation on refund of tax on motor vehicle fuel for off-highway use;
Department may require claimant to become dealer.
1. A claimant for refund must present to
the Department a refund claim form accompanied by the original invoices showing
the purchase. The refund forms must state the total amount of fuel so purchased
and used otherwise than for the propulsion of motor vehicles or jet or
turbine-powered aircraft and the manner and the equipment in which the claimant
has used the fuel.
2. A claimant for refund of tax on motor
vehicle fuel or fuel for jet or turbine-powered aircraft purchased and exported
from this State shall execute and furnish to the Department a certificate of
exportation on such form as may be prescribed by the Department.
3. An invoice to qualify for refund must
contain at least:
(a) The number of gallons of fuel purchased;
(b) The price per gallon;
(c) The total purchase price of the fuel; and
(d) Such other information as may be prescribed
by the Department.
4. The signature on the refund claim form
subjects the claimant to the charge of perjury for false statements contained
on the refund application.
5. Daily records must be maintained and
preserved for a period of 4 years for audit purposes of all motor vehicle fuel
and fuel for jet or turbine-powered aircraft used. The record must set forth:
(a) The piece of equipment being supplied with
the fuel;
(b) The number of gallons of fuel used in each
fill; and
(c) The purpose for which the piece of equipment
will be used.
Ê The motor
vehicle fuel fills must be further classified according to whether the motor
vehicle fuel was used on or off the highway.
6. If a motor vehicle with auxiliary
equipment consumes motor vehicle fuel and there is no auxiliary motor or
separate tank for the motor, a refund of 20 percent of the tax paid on the fuel
used in the vehicle may be claimed without the necessity of furnishing proof of
the amount of fuel consumed in the operation of the auxiliary equipment. The
Department shall, by regulation, establish uniform refund provisions for the
respective classes of users who claim refunds of more than 20 percent of the
tax paid.
7. No person may be granted a refund of
motor vehicle fuel taxes for off-highway use when the consumption takes place
on highways constructed and maintained by public funds, on federal proprietary
lands or reservations where the claimant has no ownership or control over the
land or highways, except when the person is under a contractual relationship
with the Federal Government or one of its agencies and is engaged in the
performance of his or her duties pursuant to that relationship. Employment of a
person by the Federal Government or any of its agencies does not constitute a
contractual relationship for the purpose of this subsection.
8. If, in the opinion of the Department,
it would be beneficial to the State for a refund claimant to become a licensed
dealer or supplier, the claimant may, at the option of the Department, be
required to become a licensed dealer or supplier rather than a refund claimant
unless the claimant chooses to claim refunds at the tax rate, less 2 percent.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1965, 1172; 1966, 70; 1975, 1696; 1983, 1020; 1999, 1014; 2003, 2908)
NRS 365.390 Payment of refund by Department. Upon
the presentation of the invoices, written statements, tax exemption
certificates or exportation certificates required pursuant to this chapter, the
Department shall cause to be repaid to the claimant from the taxes collected
under this chapter an amount equal to the taxes paid by the claimant less the
percentage allowed the dealer or supplier pursuant to NRS
365.330.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1975, 1697; 1983, 389; 1999, 1015; 2003, 2909)
NRS 365.400 Payment of refund based on duplicate invoice. In the event of the loss of an original
invoice, the person claiming a refund may submit in lieu thereof a duplicate
copy of the invoice, which shall be retained by the Department until the
expiration of the period specified for filing of refund applications. No
payment of refund based upon a duplicate invoice shall be made until after the expiration
of such statutory period.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1975, 1697)
NRS 365.410 Examination of claimant’s books and records; effect of refusal
to permit examination. In order to
establish the validity of any claim the Department may, upon demand, examine
the books and records of the claimant for such purpose. The failure of the
claimant to accede to such demand constitutes a waiver of all rights to the
refund claimed on account of the transactions questioned.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1975, 1697)
NRS 365.420 Time for application for refund.
1. Applications for refund based upon
exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft
from this State must be filed with the Department within 3 months after the
date of exportation.
2. Other applications, together with the
necessary supporting evidence, must be filed with the Department within 12
months after the date of purchase.
3. Rights to refunds are forfeited if
applications are not filed with the Department within the times prescribed in
this section.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1975, 1697; 1983, 474, 1021; 2003, 2909)
NRS 365.430 Sources and manner of payment of refunds.
1. All claims for refunds under this
chapter must be paid from the State Highway Fund, the Account for Taxes on
Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered
Aircraft upon 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.
2. Any refunds to be made of the taxes
provided for in NRS 365.180 and 365.190 must be paid in the manner provided in this
chapter and deducted from the amount of any later payment to the county or
counties in which the taxes were collected.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647;
1953, 368; 1955, 170] + [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326;
1955, 170]—(NRS A 1969, 559; 1975, 1698; 1977, 199; 1981, 257; 1983, 1021)
NRS 365.440 Granting of credit in lieu of refund. In
lieu of the collection and refund of the tax on motor vehicle fuel or fuel for
jet or turbine-powered aircraft used by a dealer or supplier in such a manner
as would entitle a purchaser to claim a refund under the provisions of this
chapter, or in lieu of the refund of any prior erroneous payment of tax on
motor vehicle fuel or fuel for jet or turbine-powered aircraft to the
Department made by a dealer or supplier, credit may be given the dealer or
supplier upon his or her tax return and assessment.
[Part 1:74:1935; A 1955, 170]—(NRS A 1975, 1698;
1983, 1021; 1999,
1015)
NRS 365.445 Refund to farmer or rancher on basis of bulk purchases;
procedure; regulations.
1. For the purposes of this section, “bulk
purchases” means purchases in excess of 50 gallons of motor vehicle fuel which
are not placed directly into the tanks of motor vehicles.
2. Any person determined by the Department
to be a bona fide farmer or rancher, not engaged in other activities which
would distort his or her highway usage, may claim a refund only on the basis of
80 percent of his or her bulk purchases, without the necessity of maintaining
records of use.
3. Any farmer or rancher desiring to claim
a refund under the provisions of this section must first secure a permit from
the Department, and such a permit shall bind the permittee to file claims for
refunds under the provisions of this section until a request has been made for
a change of basis for filing, which request has been approved by the
Department.
4. The Department is empowered to issue
reasonable rules and regulations to carry out the purposes of this section.
(Added to NRS by 1957, 127; A 1965, 1173; 1966, 71;
1975, 1698)
NRS 365.450 Injunction or other process to prevent collection prohibited. No injunction or writ of mandate or other
legal or equitable process shall ever issue in any suit, action or proceeding
in any court against this State or any officer thereof to prevent or enjoin the
collection under this chapter of any excise tax assessed by the Department.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975,
1698)
NRS 365.460 Action to recover amount paid: Protest required; venue. After payment of any excise tax under protest
duly verified, served on the Department, and setting forth the grounds of
objection to the legality of the excise tax, the dealer or supplier paying the
excise tax may bring an action against the State Treasurer in the District
Court in and for Carson City for the recovery of the excise tax so paid under
protest.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1969,
312; 1975, 1698; 1999,
1015, 2494;
2001, 69)
NRS 365.470 Action to recover amount paid: Time to sue; waiver of right;
consideration of grounds of illegality.
1. No action authorized by NRS 365.460 may be instituted more than 90 days after
the last day prescribed for the payment of the excise tax without penalty.
Failure to bring suit within the 90 days shall constitute a waiver of any and
all demands against the State on account of alleged overpayment of excise
taxes.
2. No grounds of illegality of the excise
tax shall be considered by the Court other than those set forth in the protest
filed at the time of the payment of the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 2494)
NRS 365.480 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
taxes 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 of the excise tax
found to have been collected illegally from the date of payment thereof 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 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975,
1699)
NRS 365.490 Judgment not to be rendered for plaintiff when action is by or
in name of assignee. A judgment
shall not be rendered in favor of the plaintiff in any action brought against
the State Treasurer to recover any excise tax paid under this chapter when such
action is brought by or in the name of an assignee of the dealer or supplier
paying the excise tax, or by any person, company or corporation other than the
person, company or corporation which has paid the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 1016)
RECORDS, REPORTS AND EXAMINATIONS
NRS 365.500 Dealers, suppliers, exporters and transporters: Maintenance of
certain records; examinations, investigations and inspections by Department;
fee for examination outside State; statements of contents of records.
1. Every dealer, supplier, exporter and
transporter shall cause to be kept a true record, in such form as may be
prescribed or approved by the Department, of all stocks of motor vehicle fuel
and fuel for jet or turbine-powered aircraft and of other inflammable or
combustible liquids, and of all manufacture, refining, compounding, blending,
purchases, receipts, exportations, transportations, use, sales and distribution
thereof.
2. The Department or its authorized agents
may:
(a) Examine the books, records, papers and
equipment of any dealer, supplier, exporter or transporter of such fuel or
liquids, or of any other person transporting or storing such fuel or liquids;
(b) Investigate the character of the disposition
which any person makes of such fuel or liquids; and
(c) Stop and inspect a motor vehicle that is
using or transporting such fuel or liquids,
Ê to determine
whether all excise taxes due pursuant to this chapter are being properly
reported and paid.
3. Books and records subject to
examination pursuant to subsection 2 must remain available for examination for
a period of 4 years after the date of any entry therein.
4. If a dealer, supplier, exporter or
transporter 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
dealer, supplier, exporter or transporter in any year.
5. 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.
6. Upon the demand of the Department, each
dealer, supplier, exporter or transporter shall furnish a statement showing the
contents of the books and records to such extent and in such detail and form as
the Department may require.
[Part 6:74:1935; A 1955, 170]—(NRS A 1965, 1173;
1975, 1699; 1983, 1021; 1999, 1016; 2003, 2910; 2007, 1576)
NRS 365.505 Records of shipments of certain motor vehicle fuel: Preparation
by supplier and provision to certain purchasers; use by transporter.
1. Each supplier shall prepare and provide
a record of shipment to each person who purchases more than 25 gallons of motor
vehicle fuel, other than aviation fuel, and transports the fuel from the place
of purchase. The record of the shipment must include the:
(a) Place where the fuel was purchased;
(b) Place to which the purchaser declares the
fuel will be transported;
(c) Number of gallons of fuel transported; and
(d) Name and address of the purchaser of the
fuel.
2. Each person who transports motor
vehicle fuel, other than aviation fuel, in this State shall:
(a) Keep the record of shipment required by
subsection 1 in the vehicle in which the fuel is transported until the 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 1999, 1005)
NRS 365.510 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 motor vehicle fuel or
fuel for jet or turbine-powered aircraft received, of the price thereof and the
name of the person who supplies the 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 within business hours.
[Part 6:74:1935; A 1955, 170]—(NRS A 1975, 1699;
1983, 1022; 2003,
2910)
NRS 365.515 Monthly statements by exporters. Each
exporter shall, not later than the last day of each calendar month, submit to
the Department a written statement which sets forth:
1. The number of gallons of motor vehicle
fuel, other than aviation fuel, received by the exporter during the previous
month;
2. The number of gallons of motor vehicle
fuel, other than aviation fuel, sold or distributed by the exporter outside
this State;
3. The name and mailing address of each
person to whom the exporter sold or distributed motor vehicle fuel, other than
aviation fuel, outside this State; and
4. The number of gallons of motor vehicle
fuel, other than aviation fuel, sold or distributed by the exporter to each
person to whom he or she sold or distributed the fuel outside this State.
(Added to NRS by 1999, 1004)
NRS 365.520 Monthly reports of deliveries by transporters.
1. Every transporter, except a dealer
licensed under this chapter or a wholesale distributor transporting the
products of a dealer licensed under this chapter, who transports motor vehicle
fuel or fuel for jet or turbine-powered aircraft in interstate commerce to or
from any point within this State, or solely within this State, shall report all
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 every delivery.
(c) The amount of every delivery in gallons.
(d) Such other information as the Department may
require.
[Part 7:74:1935; A 1953, 326; 1955, 170]—(NRS A 1959,
627; 1965, 1174; 1975, 1700; 1983, 1022; 2003, 2910; 2007, 1576)
NRS 365.530 Documentation required when transporting certain fuels; failure
to produce documentation.
1. Every person transporting on any
highway in this State aviation fuel or fuel for jet or turbine-powered aircraft
or other inflammable or combustible liquids in an amount of 25 gallons or more
shall have in his or her possession at all times while transporting the fuel an
invoice, bill of sale or other document showing the name and address of the
seller or consignor and of the buyer or consignee, if any, of the product so
transported.
2. Any person engaged in transporting
aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable
or combustible liquids by tank truck or tank truck and trailer to be delivered
to a dealer or any reseller of such products or to persons known to the trade
as commercial consumers is required only to have in his or her possession
adequate evidence showing the amount of the aviation fuel, fuel for jet or
turbine-powered aircraft or other inflammable or combustible liquids loaded in
his or her conveyance at the time the conveyance left its loading point, and
the name and address of the dealer who has assumed or is charged with the
responsibility for the payment of the tax due thereon, if any. The date of the
delivery of the fuel to the dealer must be furnished to the Department upon
request.
3. A person shall produce and exhibit the
documentation and evidence required to be in his or her possession by this
section to any sheriff, deputy sheriff, police officer or authorized agent of
the Department upon request. If the person fails to produce the documentation
and evidence, the sheriff, deputy sheriff, police officer or authorized agent
of the Department may seize and detain the truck and trailer and the fuel or
other inflammable or combustible liquid until the documentation and evidence
are produced and any taxes due are paid.
[8:74:1935; 1931 NCL § 6570.08]—(NRS A 1975, 1700;
1983, 1023; 1995,
1066; 1999,
1016)
DISTRIBUTION AND USE OF PROCEEDS
NRS 365.535 Proceeds of tax on motor vehicle fuel paid on fuel used in
watercraft for recreational purposes.
1. It is declared to be the policy of the
State of Nevada to apply the tax on motor vehicle fuel paid on fuel used in
watercraft for recreational purposes during each calendar year, which is hereby
declared to be not refundable to the consumer, for the:
(a) Improvement of boating and the improvement,
operation and maintenance of other outdoor recreational facilities located in
any state park that includes a body of water used for recreational purposes;
and
(b) Payment of the costs incurred, in part, for
the administration and enforcement of the provisions of chapter 488 of NRS.
2. The amount of excise taxes paid on all
motor vehicle fuel used in watercraft for recreational purposes must be
determined annually by the Department by use of the following formula:
(a) Multiplying the total boats with motors
registered the previous calendar year, pursuant to provisions of chapter 488 of NRS, times 220.76 gallons average
fuel purchased per boat;
(b) Adding 566,771 gallons of fuel purchased by
out-of-state boaters as determined through a study conducted during 1969-1970
by the Division of Agricultural and Resource Economics, Max C. Fleischmann
College of Agriculture, University of Nevada, Reno; and
(c) Multiplying the total gallons determined by
adding the total obtained under paragraph (a) to the figure in paragraph (b)
times the rate of tax, per gallon, imposed on motor vehicle fuel used in
watercraft for recreational purposes, less the percentage of the tax authorized
to be deducted by the supplier pursuant to NRS 365.330.
3. The Department of Wildlife shall submit
annually to the Department, on or before April 1, the number of boats with
motors registered in the previous calendar year. On or before June 1, the
Department, using that data, shall compute the amount of excise taxes paid on
all motor vehicle fuel used in watercraft for recreational purposes based on
the formula set forth in subsection 2, and shall certify the ratio for
apportionment and distribution, in writing, to the Department of Wildlife and
to the Division of State Parks of the State Department of Conservation and
Natural Resources for the next fiscal year.
4. In each fiscal year, the State
Treasurer shall, upon receipt of the tax money from the Department collected
pursuant to the provisions of NRS 365.175 to 365.190, inclusive, allocate the amount determined
pursuant to subsection 2, in proportions directed by the Legislature, to:
(a) The Wildlife Fund Account in the State
General Fund. This money may be expended only for the administration and
enforcement of the provisions of chapter 488
of NRS and for the improvement, operation and maintenance of boating facilities
and other outdoor recreational facilities associated with boating. Any money
received in excess of the amount authorized by the Legislature to be expended
for such purposes must be retained in the Wildlife Fund Account.
(b) The Division of State Parks of the State
Department of Conservation and Natural Resources. Such money may be expended
only as authorized by the Legislature for the improvement, operation and
maintenance of boating facilities and other outdoor recreational facilities located
in any state park that includes a body of water used for recreational purposes.
(Added to NRS by 1965, 1068; A 1969, 273, 1560; 1971,
202; 1973, 36; 1975, 1700; 1977, 1202; 1979, 107, 909; 1981, 1713; 1983, 447; 1987, 740; 1993, 1577; 1999, 1017; 2001, 1074, 1075; 2003, 1561; 2011, 3154)
NRS 365.540 General requirements for particular proceeds.
1. The money collected, as prescribed by NRS 365.175 and 365.185,
from the tax on motor vehicle fuels, other than aviation fuel, after the
remittances and deposits have first been made pursuant to the provisions of NRS 365.535, must be placed to the credit of the State
Highway Fund by the State Treasurer. An amount equal to that part of the tax
collected pursuant to NRS 365.175, which represents
5 cents of the tax per gallon must be used exclusively for the construction and
maintenance of public highways, and may not be used to purchase equipment
related thereto.
2. The money collected, as prescribed by NRS 365.180 and 365.190,
after the remittances and deposits have first been made pursuant to the
provisions of NRS 365.535, must be allocated by the
Department as prescribed in NRS 365.550 and 365.560.
3. The money collected as prescribed by NRS 365.200 must be allocated by the Department as
prescribed by NRS 365.550 and 365.560.
4. The money collected from the tax on
aviation fuel must be deposited by the Department with the State Treasurer for
credit to the Account for Taxes on Aviation Fuel, which is hereby created as a
revolving account.
[Part 2:74:1935; A 1955, 170] + [Part 3:74:1935; A
1953, 326; 1955, 170]—(NRS A 1965, 1069; 1969, 559; 1973, 585; 1975, 1702;
1983, 1023; 1991,
38, 1902;
1995, 1796;
1999, 1018;
2001, 387, 391)
NRS 365.545 Proceeds of taxes on fuel for jet or turbine-powered aircraft.
1. The proceeds of all taxes on fuel for
jet or turbine-powered aircraft imposed pursuant to the provisions of NRS 365.170 or 365.203
must be deposited in the Account for Taxes on Fuel for Jet or Turbine-Powered
Aircraft in the State General Fund and must be allocated monthly by the
Department to the:
(a) Governmental entity which operates the
airport at which the tax was collected, if the airport is operated by a
governmental entity;
(b) Governmental entity which owns the airport at
which the tax was collected, if the airport is owned but not operated by a
governmental entity; or
(c) County in which is located the airport at which
the tax was collected, if the airport is neither owned nor operated by a
governmental entity.
2. Except as otherwise provided in
subsection 3, the money allocated pursuant to subsection 1:
(a) Must be used by the governmental entity
receiving it to pay the cost of:
(1) Transportation projects related to
airports, including access on the ground to airports;
(2) The payment of principal and interest
on notes, bonds or other obligations incurred to fund projects described in
subparagraph (1);
(3) Promoting the use of an airport
located in a county whose population is less than 700,000, including, without
limitation, increasing the number and availability of flights at the airport;
(4) Contributing money to the Trust Fund
for Aviation created by NRS 494.048; or
(5) Any combination of those purposes; and
(b) May also be pledged for the payment of
general or special obligations issued to fund projects described in paragraph
(a). Any money pledged pursuant to this paragraph may be treated as pledged
revenues of the project for the purposes of subsection 3 of NRS 350.020.
3. Any money allocated pursuant to
subsection 1 to a county whose population is 700,000 or more and in which a
regional transportation commission has been created pursuant to chapter 277A of NRS, from the proceeds of the
tax imposed pursuant to paragraph (a) of subsection 2 of NRS
365.170 on fuel for jet or turbine-powered aircraft sold, distributed or
used in that county, excluding the proceeds of any tax imposed pursuant to NRS 365.203, may, in addition to the uses authorized
pursuant to subsection 2, be allocated by the county to that regional
transportation commission. The money allocated pursuant to this subsection to a
regional transportation commission:
(a) Must be used by the regional transportation
commission:
(1) To pay the cost of transportation
projects described in a regional plan for transportation established by that
regional transportation commission pursuant to NRS 277A.210;
(2) For the payment of principal and
interest on notes, bonds or other obligations incurred to fund projects
described in subparagraph (1); or
(3) For any combination of those purposes;
and
(b) May also be pledged for the payment of
general or special obligations issued by the county at the request of the
regional transportation commission to fund projects described in paragraph (a).
Any money pledged pursuant to this paragraph may be treated as pledged revenues
of the project for the purposes of subsection 3 of NRS 350.020.
(Added to NRS by 1991, 37; A 1993, 1070; 2001, 1239, 1313; 2003, 32, 945, 3204; 2007, 1577; 2009, 854; 2011, 1223)
NRS 365.550 Proceeds of tax levied pursuant to NRS 365.180.
1. Except as otherwise provided in
subsection 2, the receipts of the tax levied pursuant to NRS
365.180 must be allocated monthly by the Department to the counties using
the following formula:
(a) Determine the average monthly amount each
county received in the Fiscal Year ending on June 30, 2003, and allocate to
each county that amount, or if the total amount to be allocated is less than
that amount, allocate to each county a percentage of the total amount to be
allocated that is equal to the percentage of the total amount allocated to that
county in the Fiscal Year ending on June 30, 2003;
(b) If the total amount to be allocated is
greater than the average monthly amount all counties received in the Fiscal
Year ending on June 30, 2003, determine for each county an amount from the
total amount to be allocated using the following formula:
(1) Multiply the county’s percentage share
of the total state population by 2;
(2) Add the percentage determined pursuant
to subparagraph (1) to the county’s percentage share of total mileage of
improved roads or streets maintained by the county or an incorporated city
located within the county;
(3) Divide the sum of the percentages
determined pursuant to subparagraph (2) by 3; and
(4) Multiply the total amount to be
allocated by the percentage determined pursuant to subparagraph (3);
(c) Identify each county for which the amount
determined pursuant to paragraph (b) is greater than the amount allocated to
the county pursuant to paragraph (a) and:
(1) Subtract the amount determined
pursuant to paragraph (a) from the amount determined pursuant to paragraph (b);
and
(2) Add the amounts determined pursuant to
subparagraph (1) for all counties;
(d) Identify each county for which the amount
determined pursuant to paragraph (b) is less than or equal to the amount
allocated to the county pursuant to paragraph (a) and:
(1) Subtract the amount determined
pursuant to paragraph (b) from the amount determined pursuant to paragraph (a);
and
(2) Add the amounts determined pursuant to
subparagraph (1) for all counties;
(e) Subtract the amount determined pursuant to
subparagraph (2) of paragraph (d) from the amount determined pursuant to
subparagraph (2) of paragraph (c);
(f) Divide the amount determined pursuant to
subparagraph (1) of paragraph (c) for each county by the sum determined
pursuant to subparagraph (2) of paragraph (c) for all counties to determine
each county’s percentage share of the sum determined pursuant to subparagraph
(2) of paragraph (c); and
(g) In addition to the allocation made pursuant
to paragraph (a), allocate to each county that is identified pursuant to
paragraph (c) a percentage of the total amount determined pursuant to paragraph
(e) that is equal to the percentage determined pursuant to paragraph (f).
2. At the end of each fiscal year, the
Department shall:
(a) Determine the total amount to be allocated to
all counties pursuant to subsection 1 for the current fiscal year; and
(b) Use the proceeds of the tax paid by a dealer,
supplier or user for June of the current fiscal year to allocate to each county
an amount determined pursuant to subsection 3.
3. If the total amount to be allocated to
all the counties determined pursuant to paragraph (a) of subsection 2:
(a) Does not exceed the total amount that was
received by all the counties for the Fiscal Year ending on June 30, 2003, the
Department shall adjust the final monthly allocation to be made to each county
so that each county is allocated a percentage of the total amount to be
allocated that is equal to the percentage of the total amount allocated to that
county in the Fiscal Year ending on June 30, 2003.
(b) Exceeds the total amount that was received by
all counties for the Fiscal Year ending on June 30, 2003, the Department shall:
(1) Identify the total amount allocated to
each county for the Fiscal Year ending on June 30, 2003, and the total amount
for the current fiscal year determined pursuant to paragraph (a) of subsection
2;
(2) Apply the formula set forth in
paragraph (b) of subsection 1 using the amounts in subparagraph (1), instead of
the monthly amounts, to determine the total allocations to be made to the
counties for the current fiscal year; and
(3) Adjust the final monthly allocation to
be made to each county to ensure that the total allocations for the current
fiscal year equal the amounts determined pursuant to subparagraph (2).
4. Of the money allocated to each county
pursuant to the provisions of subsections 1, 2 and 3:
(a) An amount equal to that part of the
allocation which represents 1.25 cents of the tax per gallon must be used
exclusively for the service and redemption of revenue bonds issued pursuant to NRS 373.131, for the construction,
maintenance and repair of county roads, and for the purchase of equipment for
that construction, maintenance and repair, under the direction of the boards of
county commissioners of the several counties, and must not be used to defray
expenses of administration.
(b) An amount equal to that part of the
allocation which represents 2.35 cents of the tax per gallon must be allocated
to the county, if there are no incorporated cities in the county, or, if there
is at least one incorporated city in the county, allocated monthly by the
Department to the county and each incorporated city in the county using, except
as otherwise provided in paragraph (c), the following formula:
(1) Determine the average monthly amount
the county and each incorporated city in the county received in the fiscal year
ending on June 30, 2005, and allocate to the county and each incorporated city
in the county that amount, or if the total amount to be allocated is less than
that amount, allocate to the county and each incorporated city in the county a
percentage of the total amount to be allocated that is equal to the percentage
of the total amount allocated to that county or incorporated city, as
applicable, in the fiscal year ending on June 30, 2005.
(2) If the total amount to be allocated is
greater than the average monthly amount the county and all incorporated cities
within the county received in the fiscal year ending on June 30, 2005,
determine for the county and each incorporated city in the county an amount
from the total amount to be allocated using the following formula:
(I) One-fourth in proportion to
total area.
(II) One-fourth in proportion to
population.
(III) One-fourth in proportion to
the total mileage of improved roads and streets maintained by the county or
incorporated city in the county, as applicable.
(IV) One-fourth in proportion to
vehicle miles of travel on improved roads and streets maintained by the county
or incorporated city in the county, as applicable.
Ê For the
purpose of applying the formula, the area of the county excludes the area
included in any incorporated city.
(3) Identify whether the county or any
incorporated city in the county had an amount determined pursuant to
subparagraph (2) that was greater than the amount allocated to the county or
incorporated city, as applicable, pursuant to subparagraph (1) and, if so:
(I) Subtract the amount determined
pursuant to subparagraph (1) from the amount determined pursuant to subparagraph
(2); and
(II) Add the amounts determined
pursuant to sub-subparagraph (I) for the county and all incorporated cities in
the county.
(4) Identify whether the county or any
incorporated city in the county had an amount determined pursuant to subparagraph
(2) that was less than or equal to the amount determined for the county or
incorporated city, as applicable, pursuant to subparagraph (1) and, if so:
(I) Subtract the amount determined
pursuant to subparagraph (2) from the amount determined pursuant to
subparagraph (1); and
(II) Add the amounts determined
pursuant to sub-subparagraph (I) for the county and all incorporated cities in
the county.
(5) Subtract the amount determined
pursuant to sub-subparagraph (II) of subparagraph (4) from the amount
determined pursuant to sub-subparagraph (II) of subparagraph (3).
(6) Divide the amount determined pursuant
to sub-subparagraph (I) of subparagraph (3) for the county and each
incorporated city in the county by the sum determined pursuant to sub-subparagraph
(II) of subparagraph (3) for the county and all incorporated cities in the
county to determine the county’s and each incorporated city’s percentage share
of the sum determined pursuant to sub-subparagraph (II) of subparagraph (3).
(7) In addition to the allocation made
pursuant to subparagraph (1), allocate to the county and each incorporated city
in the county that is identified pursuant to subparagraph (3) a percentage of
the total amount determined pursuant to subparagraph (5) that is equal to the
percentage determined pursuant to subparagraph (6).
(c) At the end of each fiscal year, the
Department shall:
(1) Determine the total amount to be
allocated to a county and each incorporated city within the county pursuant to
paragraph (b) for the current fiscal year; and
(2) Use the amount equal to that part of
the allocation which represents 2.35 cents per gallon of the proceeds of the
tax paid by a dealer, supplier or user for June of the current fiscal year to
allocate to a county and each incorporated city in the county an amount
determined pursuant to paragraph (d).
(d) If the total amount to be allocated to a
county and all incorporated cities in the county determined pursuant to
subparagraph (1) of paragraph (c):
(1) Does not exceed the total amount that
was received by the county and all the incorporated cities in the county for
the fiscal year ending on June 30, 2005, the Department shall adjust the final
monthly amount allocated to the county and each incorporated city in the county
so that the county and each incorporated city is allocated a percentage of the
total amount to be allocated that is equal to the percentage of the total
amount allocated to that county or incorporated city, as applicable, in the
fiscal year ending on June 30, 2005.
(2) Exceeds the total amount that was
received by the county and all incorporated cities in the county for the fiscal
year ending on June 30, 2005, the Department shall:
(I) Identify the total amount
allocated to the county and each incorporated city in the county for the fiscal
year ending on June 30, 2005, and the total amount for the current fiscal year
determined pursuant to subparagraph (1) of paragraph (c);
(II) Apply the formula set forth in
subparagraph (2) of paragraph (b) using the amounts in sub-subparagraph (I),
instead of the monthly amounts, to determine the total allocations to be made
to the county and the incorporated cities in the county for the current fiscal
year; and
(III) Adjust the final monthly
allocation to be made to the county and each incorporated city in the county to
ensure that the total allocations for the current fiscal year equal the amounts
determined pursuant to sub-subparagraph (II).
5. The amount allocated to the counties
and incorporated cities pursuant to subsections 1 to 4, inclusive, must be
remitted monthly. The State Controller shall draw his or her warrants payable
to the county treasurer of each of the several counties and the city treasurer
of each of the several incorporated cities, as applicable, and the State
Treasurer shall pay the warrants out of the proceeds of the tax levied pursuant
to NRS 365.180.
6. The formula computations must be made
as of July 1 of each year by the Department of Motor Vehicles, based on
estimates which must be furnished by the Department of Transportation and, if
applicable, any adjustments to the estimates determined to be appropriate by
the Committee pursuant to subsection 10. Except as otherwise provided in
subsection 10, the determination made by the Department of Motor Vehicles is
conclusive.
7. The Department of Transportation shall
complete:
(a) The estimates of the total mileage of
improved roads or streets maintained by each county and incorporated city on or
before August 31 of each year.
(b) A physical audit of the information submitted
by each county and incorporated city pursuant to subsection 8 at least once
every 10 years.
8. Each county and incorporated city
shall, not later than March 1 of each year, submit a list to the Department of
Transportation setting forth:
(a) Each improved road or street that is
maintained by the county or city; and
(b) The beginning and ending points and the total
mileage of each of those improved roads or streets.
Ê Each county
and incorporated city shall, at least 10 days before the list is submitted to
the Department of Transportation, hold a public hearing to identify and
determine the improved roads and streets maintained by the county or city.
9. If a county or incorporated city does
not agree with the estimates prepared by the Department of Transportation
pursuant to subsection 7, the county or incorporated city may request that the
Committee examine the estimates and recommend an adjustment to the estimates.
Such a request must be submitted to the Committee not later than October 15.
10. The Committee shall hold a public
hearing and review any request it receives pursuant to subsection 9 and
determine whether an adjustment to the estimates is appropriate on or before
December 31 of the year it receives a request pursuant to subsection 9. Any
determination made by the Committee pursuant to this subsection is conclusive.
11. The Committee shall monitor the fiscal
impact of the formula set forth in this section on counties and incorporated
cities. Biennially, the Committee shall prepare a report concerning its
findings and recommendations regarding that fiscal impact and submit the report
on or before February 15 of each odd-numbered year to the Director of the
Legislative Counsel Bureau for transmittal to the Senate and Assembly
Committees on Taxation of the Nevada Legislature for their review.
12. As used in this section:
(a) “Committee” means the Committee on Local
Government Finance created pursuant to NRS
354.105.
(b) “Construction, maintenance and repair”
includes the acquisition, operation or use of any material, equipment or
facility that is used exclusively for the construction, maintenance or repair
of a county or city road and is necessary for the safe and efficient use of
that road, including, without limitation:
(1) Grades and regrades;
(2) Graveling, oiling, surfacing,
macadamizing and paving;
(3) Sweeping, cleaning and sanding roads
and removing snow from a road;
(4) Crosswalks and sidewalks;
(5) Culverts, catch basins, drains, sewers
and manholes;
(6) Inlets and outlets;
(7) Retaining walls, bridges, overpasses,
underpasses, tunnels and approaches;
(8) Artificial lights and lighting
equipment, parkways, control of vegetation and sprinkling facilities;
(9) Rights-of-way;
(10) Grade and traffic separators;
(11) Fences, cattle guards and other
devices to control access to a county or city road;
(12) Signs and devices for the control of
traffic; and
(13) Facilities for personnel and the
storage of equipment used to construct, maintain or repair a county or city
road.
(c) “Improved road or street” means a road or
street that is, at least:
(1) Aligned and graded to allow reasonably
convenient use by a motor vehicle; and
(2) Drained sufficiently by a longitudinal
and transverse drainage system to prevent serious impairment of the road or
street by surface water.
(d) “Total mileage of an improved road or street”
means the total mileage of the length of an improved road or street, without
regard to the width of that road or street or the number of lanes it has for
vehicular traffic.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647;
1953, 368; 1955, 170]—(NRS A 1965, 1174; 1969, 1419; 1975, 1702; 1979, 540,
1797, 1798; 1987,
1796, 1797;
1997, 2965;
2001, 388, 1598, 1601; 2003, 60, 834, 1804, 1808; 2005, 539; 2009, 855)
NRS 365.560 Proceeds of tax levied pursuant to NRS 365.190.
1. The receipts of the tax levied pursuant
to NRS 365.190 must be allocated monthly by the
Department to the counties in which the payment of the tax originates pursuant
to the formula set forth in subsection 2.
2. The receipts must be apportioned by the
Department between the county, towns with town boards as organized under NRS 269.016 to 269.019, inclusive, and incorporated
cities within the county in the same ratio as the assessed valuation of
property within the boundaries of the towns or incorporated cities within the
county bears to the total assessed valuation of property within the county,
including property within the towns or incorporated cities.
3. Any money apportioned to a county
pursuant to subsection 2 must be expended by the county solely for:
(a) The service and redemption of revenue bonds
issued pursuant to chapter 373 of NRS;
(b) The construction, maintenance and repair of
the public highways of the county; and
(c) The purchase of equipment for that
construction, maintenance and repair.
Ê The money
must not be used to defray the expenses of administration.
4. Any money apportioned to towns or
incorporated cities pursuant to subsection 2 must be expended only upon the
streets, alleys and public highways of the town or city, other than state
highways, under the direction and control of the governing body of the town or
city.
5. As used in this section, “construction,
maintenance and repair” has the meaning ascribed to it in NRS 365.550.
[Part 2.1:74:1935; added 1947, 850; A 1949, 647;
1953, 368; 1955, 170]—(NRS A 1967, 1737; 1969, 333, 1420; 1975, 1703; 1997, 2967; 2001, 389)
NRS 365.562 Proceeds of tax levied pursuant to NRS 365.192.
1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the
Department to the counties in proportion to the number of gallons of fuel that
are sold to the retailers in each county pursuant to the information contained
in the statements provided to the Department pursuant to NRS
365.192.
2. The Department must apportion the
receipts of that tax among the county, for unincorporated areas of the county,
and each incorporated city in the county. The county and each city are
respectively entitled to receive each month that proportion of those receipts
which its total population bears to the total population of the county.
3. The money apportioned to the county or
a city must be used by it solely to repair or restore existing paved roads,
streets and alleys, other than those maintained by the Federal Government and
this State, by resurfacing, overlaying, resealing or other such customary
methods.
(Added to NRS by 1983, 1580; A 1985, 844; 1991, 1901; 1999, 1010; 2003, 1803)—(Substituted
in revision for NRS 365.196)
NRS 365.565 Proceeds of tax derived from aviation fuel.
1. The tax derived from aviation fuel must
be distributed quarterly from the Account for Taxes on Aviation Fuel in the
following manner:
(a) The amount of any optional tax must be
remitted to the:
(1) Governmental entity which operates the
airport at which the optional tax was collected, if the airport is operated by
a governmental entity;
(2) Governmental entity which owns the
airport at which the optional tax was collected, if the airport is owned but
not operated by a governmental entity; or
(3) County in which is located the airport
at which the optional tax was collected, if the airport is neither owned nor
operated by a governmental entity.
(b) After deducting the amount allocated pursuant
to paragraph (a), there must be transferred to the Civil Air Patrol Account,
which is hereby created, for the ensuing fiscal year, the total amount
remaining in the Account for Taxes on Aviation Fuel.
2. Any money received by a governmental
entity pursuant to subsection 1, except for the money transferred to the Civil
Air Patrol Account, must be used by that governmental entity in the same manner
as money allocated to a governmental entity pursuant to NRS
365.545.
3. The amount transferred to the Civil Air
Patrol Account pursuant to this section must be expended for the support of the
Nevada Wing of the Civil Air Patrol and is in addition to and separate from any
legislative appropriations made to the Civil Air Patrol Account for the support
of that Wing.
4. Money in the Civil Air Patrol Account
may be paid out only upon claims certified by the Wing Commander and the Wing
Finance Officer and approved by the State Board of Examiners, in the same
manner as other claims against the State are paid.
5. Money in the Civil Air Patrol Account
may be used only by the Wing to:
(a) Carry out its search, rescue and emergency
operations, homeland defense and narcotics interdiction missions;
(b) Maintain a headquarters; and
(c) Purchase, maintain and repair emergency and
training equipment.
6. No money in the Civil Air Patrol
Account may be expended for:
(a) The purchase of any aircraft;
(b) Travel expenses; or
(c) Training expenses.
7. Any person who makes a claim against
the Civil Air Patrol Account shall reimburse the Account if payment for the
claim is also received from another source.
8. As used in this section, “optional tax”
means a tax on aviation fuel imposed pursuant to NRS
365.203.
(Added to NRS by 1965, 1175; A 1966, 71; 1969, 894;
1971, 1092; 1975, 7; 1977, 199; 1983, 1024, 1898; 1985, 36; 1989, 199; 1991, 1767; 1995, 1796; 2001, 1136; 2003, 3205; 2005, 690)
PENALTIES AND ENFORCEMENT
NRS 365.570 Unlawful acts.
1. It is unlawful for any person:
(a) To refuse or neglect to make any statement,
report or return required by the provisions of this chapter;
(b) Knowingly to make, or aid or assist any other
person in making, a false statement in a report to the Department or in
connection with an application for refund of any tax;
(c) Knowingly to collect or attempt to collect or
cause to be repaid to that person or to any person, either directly or
indirectly, any refund of any tax without being entitled to the same;
(d) To engage in business in this State as a
dealer, supplier or exporter or to act in this State as a transporter without
being the holder of an uncancelled license authorizing that person to engage in
that business or to act in that capacity;
(e) To sell any motor vehicle fuel or fuel for
jet or turbine-powered aircraft upon which the tax imposed by this chapter has
not been paid, purchased by or consigned to that person by any person other
than a licensed dealer or supplier; or
(f) To act as an agent to sell any motor vehicle
fuel or fuel for jet or turbine-powered aircraft, obtained in any manner, upon
which the tax imposed by this chapter has not been paid.
2. Each day or part thereof during which
any person engages in business as a dealer, supplier or exporter or acts as a
transporter without being the holder of an uncancelled license authorizing that
person to engage in that business or to act in that capacity constitutes a
separate offense within the meaning of this section.
[Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561;
1975, 1703; 1983, 1024; 1987, 1307; 1999, 1019; 2003, 2911)
NRS 365.572 False or fraudulent reports: Penalty. Any
person required to make, submit, 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 is guilty of a gross misdemeanor.
(Added to NRS by 2007, 1571)
NRS 365.575 Sale or distribution of motor vehicle fuel in this State by
exporter: Prohibition; penalty; payment of taxes. An
exporter shall not sell or distribute motor vehicle fuel in this State. An
exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 365.330, pay to the Department the taxes imposed
pursuant to NRS 365.175 to 365.192,
inclusive, on all motor vehicle fuel sold or distributed in this State.
(Added to NRS by 1999, 1006; A 2007, 1578)
NRS 365.580 Penalty for other violations. Any
person violating any of the provisions of this chapter for which no specific
penalty is provided is guilty of a misdemeanor.
[Part 12:74:1935; A 1955, 170]—(NRS A 1967, 561)
NRS 365.590 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 of the
provisions of this chapter.
[Part 4:74:1935; A 1955, 170]—(NRS A 1975, 1704)
NRS 365.593 Disciplinary action for fraudulent use of motor vehicle fuel or
sale of unlawfully formulated motor vehicle 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
motor vehicle fuel for a use which the person selling or storing the 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 alters the volume or composition of
any motor vehicle fuel which is intended for a taxable use and does not report
and pay the applicable tax to the Department; or
(c) Sells motor vehicle fuel which the person
selling the fuel knows, or has reason to know, is formulated in a manner that
violates any provision of state or federal law governing standards for the
formulation of motor vehicle fuel.
2. For any violation described in
subsection 1, the Department may:
(a) For a first violation within 4 years, impose
an administrative fine of not more than $2,500 and suspend any license issued
to the person pursuant to the provisions of this chapter for not more than 30
days;
(b) For a second violation within 4 years, impose
an administrative fine of not more than $5,000 and suspend any license issued
to the person pursuant to the provisions of this chapter for not more than 60
days; and
(c) For a third or subsequent violation within 4
years, impose an administrative fine of not more than $10,000 and revoke any
license issued to the person pursuant to the provisions of this chapter.
(Added to NRS by 2009, 2630)
NRS 365.597 Disciplinary action for sale of motor vehicle fuel which exceeds
ethanol tolerance prescribed by federal law.
1. If the Department determines through an
audit that a retailer has sold motor vehicle fuel which substantially exceeds
the ethanol tolerance for motor vehicle fuel prescribed by federal law, 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 motor
vehicle 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 motor vehicle 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 motor vehicle 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 motor
vehicle fuel contains a concentration of alcohol or is formulated in a manner
which exceeds the standards for the formulation of motor vehicle fuel
established by federal law in an amount established by the Department.
(b) “Supplier” includes a person who acts as a
supplier of motor vehicle 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, 2630)
NRS 365.600 Imposition and deposit of administrative fines; injunctions and
other remedies.
1. Except as otherwise provided in NRS 365.593 and 365.597,
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 365.593
or 365.597 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 365.593
or 365.597 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 1999, 1006; A 2009, 2631)
NRS 365.605 Sealing of fuel pump or metered pipes and hoses of rack:
Conditions; notice.
1. The Department may seal a fuel pump of
a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or
supplier, if the retailer, dealer or 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 fuel pump of a retailer or dealer, or
the metered pipes and hoses of a rack of a dealer or 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, dealer or 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 2007, 1571)
NRS 365.610 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 they shall make arrests for this
purpose when requested by the Department or its duly authorized agents.
[Part 9:74:1935; A 1953, 326; 1955, 170]—(NRS A 1975,
1691)
