Nevada · Regulations
Chapter 365 — TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT
42 sections
42 sections
- NAC 365.100Definitions.
- NAC 365.101“Apportioned” defined.
- NAC 365.103“Base-plated” defined.
- NAC 365.111“Export” defined.
- NAC 365.115“Governing body” defined.
- NAC 365.127“Other petroleum products” defined.
- NAC 365.130“Reservation” defined.
- NAC 365.140“Tribal member” defined.
- NAC 365.145“Tribe” defined.
- NAC 365.151When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable.
- NAC 365.153When certain motor vehicle fuel is considered to be exported fuel.
- NAC 365.155Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation.
- NAC 365.160Sale of motor vehicle fuel on reservation: Collection of tax by supplier; refund of tax to tribe.
- NAC 365.161Application for license: Federal identification number required.
- NAC 365.162Exporters: Licensure; exportation to additional states or jurisdictions.
- NAC 365.163Suppliers: Licensure; exportation to additional states or jurisdictions.
- NAC 365.164Transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines.
- NAC 365.165Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing.
- NAC 365.167Expiration of license; application for renewal; administrative fine.
- NAC 365.170Selling fuel to certain suppliers without collecting taxes prohibited.
- NAC 365.172Purchase of certain fuel for resale prohibited.
- NAC 365.175Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate.
- NAC 365.180Review of monthly tax returns: Annually after initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate; amount of increase of security.
- NAC 365.183Dealers and suppliers considered to be habitually delinquent.
- NAC 365.185Request for reduction in amount of security.
- NAC 365.187Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted.
- NAC 365.190Review upon notification of cancellation of surety bond; notification of dealer or supplier; revocation of license upon failure to provide security.
- NAC 365.193Supplier to require certain proof from purchaser before selling certain fuel without collecting taxes.
- NAC 365.195Date for filing statement of certain fuel sold; date of receipt of payment.
- NAC 365.197Electronic submission of statement of certain fuel sold: General requirements; receipt.
- NAC 365.198Electronic submission of statement of certain fuel sold: Submission and approval of application.
- NAC 365.200Return, report or statement filed without payment deemed delinquent; extension.
- NAC 365.205Payment subsequently dishonored considered delinquent; exception.
- NAC 365.207Unlicensed person prohibited from retaining percentage of tax for certain costs.
- NAC 365.210Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund.
- NAC 365.215Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund.
- NAC 365.220Fuel used to operate auxiliary equipment: Evidence of amount of fuel consumed; determination by Department.
- NAC 365.230Fuel used to operate vehicle in idle not exempt.
- NAC 365.250Records of exporter: Form and contents.
- NAC 365.255Records of transporter: Form and contents.
- NAC 365.300Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation.
- NAC 365.305Order to seal fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff.