NRS 373.010 – Short title.

This chapter is known and may be cited as the County Fuel Tax Law. (Added to NRS by 1965, 1265; A 2009, 3056)

NRS 373.020 – Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 373.0205 to 373.029, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1965, 1265; A 1966, 49; 1977, 459; 1979, 483, 1745; 1985, 282; 1987, 1722; 1989, 55; 1995, 1826; 1997, 2439, 2969; […]

NRS 373.0205 – “Acquisition” and “acquire” defined.

“Acquisition” or “acquire” means the opening, laying out, establishment, purchase, construction, securing, installation, reconstruction, lease, gift, grant from the United States of America, any agency, instrumentality or corporation thereof, the State of Nevada, any body corporate and politic therein, any corporation, or any person, the endowment, bequest, devise, condemnation, transfer, assignment, option to purchase, other […]

NRS 373.021 – “Board” defined.

“Board” means the board of county commissioners. (Added to NRS by 1997, 2968)

NRS 373.022 – “City” defined.

“City” means an incorporated city. (Added to NRS by 1997, 2968)

NRS 373.023 – “Commission” defined.

“Commission” means a regional transportation commission created pursuant to NRS 277A.170. (Added to NRS by 1997, 2968; A 2009, 860)

NRS 373.024 – “Cost of the project” defined.

“Cost of the project,” or any phrase of similar import, means all or any part designated by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, of the cost of any project, or interest therein, being acquired, which cost, at the option of […]

NRS 373.0245 – “Department” defined.

“Department” means the Department of Motor Vehicles. (Added to NRS by 1999, 1021; A 2001, 2641)

NRS 373.0246 – “Diesel fuel” defined.

“Diesel fuel” means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022, biodiesel blend, as defined in NRS 366.023, biomass-based diesel, as defined in NRS 366.0235, biomass-based diesel blend, as defined in NRS 366.024, and kerosene blended with diesel. (Added to NRS by 2019, […]

NRS 373.0249 – “Highway truck parking” defined.

“Highway truck parking” means a parking area with easy access to or from a highway which is designated for a truck having a gross weight of more than 10,000 pounds, in the course of the operation of the truck or during periods of mandated rest for the operator of the truck. (Added to NRS by […]

NRS 373.027 – “Improvement” and “improve” defined.

“Improvement” or “improve” means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, authorized by this chapter. The term includes renovation, reconditioning, patching, general maintenance and other minor repairs. (Added to NRS by 1997, 2968)

NRS 373.028 – “Project” defined.

“Project” means: 1. In a county whose population is 100,000 or more, street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, […]

NRS 373.029 – “Town” defined.

“Town” means an unincorporated town. (Added to NRS by 1997, 2969)

NRS 373.030 – Imposition of tax in certain counties.

1. In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel and leaded racing fuel, […]

NRS 373.060 – Effective date of tax imposed pursuant to NRS 373.030.

Any ordinance enacted pursuant to NRS 373.030 must provide that the county motor vehicle fuel tax will be imposed on the first day of the second calendar month following the enactment of the ordinance. (Added to NRS by 1965, 1266; A 1989, 1502; 2009, 860)

NRS 373.062 – Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption.

1. In a county whose population is less than 100,000 and for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on special fuel that […]

NRS 373.065 – Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds.

1. Except as otherwise provided in this section and NRS 373.068, in a county whose population is less than 700,000: (a) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying […]

NRS 373.066 – Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates.

1. Except as otherwise provided in this section, in a county whose population is 100,000 or more but less than 700,000 and in which a commission has been created and a tax is imposed pursuant to NRS 373.030: (a) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle […]

NRS 373.0663 – Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by voters; effective dates.

1. Except as otherwise provided in this section, in a county whose population is 700,000 or more and in which a commission has been created and a tax is imposed pursuant to NRS 373.030: (a) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, […]

NRS 373.067 – Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review.

1. Any ordinance that imposes a tax pursuant to: (a) The provisions of paragraph (a) of subsection 1 of NRS 373.066 or paragraph (a) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, […]