NRS 366.715 – Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.
1. The Department may seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of a special fuel dealer or special fuel supplier, if the retailer, special fuel dealer or special fuel supplier: (a) Becomes delinquent in payment of any amount due pursuant to […]
NRS 366.717 – Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.
A special fuel exporter shall not sell or distribute special fuel in this State. A special fuel exporter who violates the provisions of this section: 1. Is guilty of a misdemeanor; and 2. Shall, within the period prescribed in NRS 366.370, pay to the Department the tax imposed pursuant to NRS 366.190 on all special […]
NRS 366.720 – Unlawful acts; penalty.
1. Any person who: (a) Fails or refuses to pay the tax imposed by this chapter; (b) Engages in business in this State as a special fuel manufacturer, special fuel user, special fuel exporter, special fuel dealer or special fuel supplier, or acts in this State as a special fuel transporter, without being the holder […]
NRS 366.685 – Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.
1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer and retailer, and every other person transporting or storing special fuel in this State shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires. 2. The records, receipts, […]
NRS 366.688 – Records of retailers: Maintenance, contents and inspection.
1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of special fuel received, the price thereof and the name of the person who supplied the special fuel, together with delivery tickets, invoices and such other records as the Department may require. 2. Such records are […]
NRS 366.692 – Records of shipments: Preparation, contents and use.
1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the: (a) Place where the special fuel was purchased; (b) […]
NRS 366.695 – Monthly reports of deliveries by special fuel transporters.
1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this State, or solely within this State, shall report all of those deliveries to the Department. 2. A report must […]
NRS 366.390 – Retention of percentage of tax for certain costs.
1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel supplier to cover the supplier’s costs of collection of the tax and of compliance with this chapter, and the supplier’s […]
NRS 366.395 – Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent.
1. Any special fuel user who fails to file a tax return or pay any excise tax by the date due shall pay, in addition to any tax that may be due, a delinquent filing fee of $50 or a penalty of 10 percent of the amount of tax owed, whichever is greater, plus interest […]
NRS 366.540 – Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid.
1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers, special fuel users and special fuel manufacturers. A special fuel supplier or special fuel dealer shall pay to the Department the excise tax he or she collects from purchasers of special fuel with the return filed pursuant […]