NAC: CHAPTER 366 - TAX ON SPECIAL FUEL

[Rev. 8/28/2019 12:35:01 PM]

[NAC-366 Revised Date: 8-19]

CHAPTER 366 - TAX ON SPECIAL FUEL

GENERAL PROVISIONS

366.005 Definitions.

366.0065 Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition.

366.0066 When special fuel is considered to be exported fuel.

LICENSES

366.0067 Application for license: Federal identification number required.

366.0068 Special fuel exporters: Application for license; fee; exportation to additional states or jurisdictions.

366.0069 Special fuel transporters: Application for license; fee; transportation to additional states or jurisdictions; expiration, suspension or revocation of license; prohibited acts; administrative fines.

366.007 Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing.

366.0075 Expiration of license; application for renewal; administrative fine.

366.008 Certain carriers required to obtain temporary permits for special fuel.

366.0085 Fees; issuance of identifying device at no cost.

366.009 Sale of special fuel to certain suppliers or dealers without collecting tax prohibited.

SECURITY FOR PAYMENT

366.010 Amount required for initial 2 years of operation.

366.020 Amount required for years following initial 2 years of operation.

366.030 Request for reduction in amount required.

366.035 Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted.

366.040 Amount required for habitually delinquent supplier or dealer.

366.050 Amount required after notification of cancellation of surety bond.

366.060 Bond required from habitually delinquent special fuel user.

COLLECTION AND PAYMENT

366.090 Electronic submission of tax return: General requirements; receipt.

366.093 Electronic submission of tax return: Submission and approval of application.

366.098 Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return.

366.100 Date when payment is deemed received.

366.102 Problems with mail service considered when determining timeliness of payment.

366.106 Deficiency in tax return deemed failure to file.

366.108 Retention of fee for collecting tax prohibited under certain circumstances.

REFUNDS

366.210 Fuel consumed off public highways of this State.

366.220 Fuel consumed by vehicle with auxiliary equipment: Standard refund.

366.222 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment.

366.224 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles.

366.226 Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund.

366.230 Fuel which has not been dyed used to operate certain vehicles with refrigeration units.

366.235 Fuel purchased in bulk by bona fide farmer or rancher; evidence required.

366.240 Fuel used to operate vehicle in idle not exempt.

366.250 Applications for and restrictions on refunds.

RECORDS

366.300 Records of shipment: Contents.

366.310 Records of shipment: Compliance with requirement concerning color and concentration of dye.

366.315 Records of exporter: Form and contents.

366.320 Records of transporter: Form and contents.

INDIAN TRIBES

366.350 Agreement with governing body of tribe for collection of taxes.

366.355 Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe.

PENALTIES AND ENFORCEMENT

366.400 Violation of statute, regulation or order: Imposition, amount and payment of administrative fine.

366.410 Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine.

366.420 Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine.

366.430 Order to seal special fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff.

GENERAL PROVISIONS

NAC 366.005 Definitions. (NRS 366.110) As used in this chapter, unless the context otherwise requires:

1. “Apportioned” means that a commercial vehicle:

(a) Is registered in a manner that authorizes the vehicle to travel in more than one jurisdiction, as indicated by the list of jurisdictions on the certificate of registration; and

(b) Pays registration fees based on the percentage of operation in each jurisdiction.

2. “Base-plated” means that a vehicle is registered in the State of Nevada and displays a Nevada license plate.

3. “Department” means the Department of Motor Vehicles.

4. “Export” means to sell or distribute outside this State special fuel or other petroleum products that are received in this State. The term does not include selling or distributing special fuel or other petroleum products within a reservation.

5. “Good standing” means that a taxpayer is in compliance with the rules and regulations of the Department and does not owe any payments or delinquent tax returns to any state, district, territory or possession of the United States, or a foreign country.

6. “Governing body” means the governmental entity that has the authority to make decisions on behalf of a tribe.

7. “Habitually delinquent” means the commission by a special fuel user, special fuel supplier or special fuel dealer of any of the following violations at least twice within 1 year or any two of the following violations at least once within 1 year:

(a) The failure to file a monthly tax return during the period prescribed in NRS 366.380, 366.383 or 366.386, unless the Department finds that:

(1) The failure was caused by circumstances beyond the control of the special fuel user, special fuel supplier or special fuel dealer and occurred notwithstanding the exercise of ordinary care; and

(2) The special fuel user, special fuel supplier or special fuel dealer has paid all penalties and interest imposed by the Department because of the failure to file the tax return during the prescribed period.

(b) The failure to submit to the Department payment of the tax on special fuel collected pursuant to NRS 366.540 during the period prescribed in that section.

(c) The failure to submit to the Department the payment of any additional or estimated assessments imposed by the Department pursuant to NRS 360A.060, 360A.100, 360A.120 or 360A.130 during the period prescribed in the relevant section.

8. “Motor vehicle fuel” has the meaning ascribed to it in NRS 365.060.

9. “Other petroleum products” includes any petroleum-based substance, other than motor vehicle fuel or special fuel, that is used in the propulsion of motor vehicles, motor boats or aircraft, including, without limitation, fuel for jet or turbine-powered aircraft.

10. “Reservation” means any land that:

(a) Is located within the boundaries of this State; and

(b) Is set aside for use by a tribe, including, without limitation:

(1) An Indian reservation;

(2) An Indian colony;

(3) Any land which is owned in fee by or held in trust for a tribe; and

(4) Any other land which is under the jurisdiction of a tribe.

11. “Retailer” has the meaning ascribed to it in NRS 366.058.

12. “Special fuel” has the meaning ascribed to it in NRS 366.060.

13. “Special fuel dealer” has the meaning ascribed to it in NRS 366.062.

14. “Special fuel exporter” has the meaning ascribed to it in NRS 366.065.

15. “Special fuel supplier” has the meaning ascribed to it in NRS 366.070.

16. “Special fuel transporter” has the meaning ascribed to it in NRS 366.075.

17. “Special fuel user” has the meaning ascribed to it in NRS 366.080.

18. “Tribal member” includes an enrolled member of a tribe.

19. “Tribe” means any tribe, band, nation or group of Indians that is recognized by the Federal Government as having a government-to-government relationship with the United States.

(Supplied in codification; A by Dep’t of Motor Veh. & Pub. Safety, 3-28-96; R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R106-01, 12-17-2001; R144-03, 1-16-2004; R150-08, 12-17-2008)

NAC 366.0065 Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition. (NRS 366.085, 366.110, 366.203)

1. As used in NRS 366.085, the Department will interpret the term “incidentally operated or moved upon a highway” to mean the operation of:

(a) A motor vehicle in an emergency situation, as determined by emergency personnel, including, without limitation, a law enforcement agency or other appropriate authority;

(b) Construction equipment to patch a roadway that is operated subject to the terms of a contract for a specific project;

(d) Special mobile equipment on a public highway that is not a controlled-access highway as defined in NRS 484A.060, if the special mobile equipment travels not more than 5 miles from the point at which the special mobile equipment initially entered the public highway.

2. As used in NRS 366.085, the term “special mobile equipment” does not include:

(a) Any truck that:

(1) Is used as a water truck on any portion of a public highway; or

(2) Was originally designed and manufactured as a vehicle to carry cargo;

(b) Any vehicle:

(1) That is used to sweep any portion of a public highway;

(2) That was originally designed and manufactured to transport persons or property;

(3) To which machinery for sweeping is mounted or attached; or

(4) That has the capability of traveling long distances over a controlled access highway;

(d) Any implements of husbandry.

3. As used in NRS 366.203, the Department will interpret the term “incidentally operated or moved upon a highway” to mean the operation or movement upon a highway of special mobile equipment that is:

(a) Exempted by 26 U.S.C. § 4041 from any tax imposed by that statute; or

(b) Described in 26 C.F.R. § 48.4041-8(b)(2)(i) or 48.4041-8(b)(2)(ii).

(Added to NAC by Dep’t of Motor Veh. by R139-01, eff. 6-25-2002; A by R008-06, 5-4-2006; R079-07, 1-30-2008; R098-14, 10-24-2014; R125-15, 6-28-2016)

NAC 366.0066 When special fuel is considered to be exported fuel. (NRS 366.110) For the purposes of this chapter and chapter 366 of NRS, special fuel must be off-loaded in another state or jurisdiction to be considered exported fuel.

(Added to NAC by Dep’t of Motor Veh. by R144-03, eff. 1-16-2004)

LICENSES

NAC 366.0067 Application for license: Federal identification number required. (NRS 366.110, 366.220, 366.240)

1. An application for a license to operate as a special fuel dealer, special fuel supplier, special fuel user, special fuel exporter or special fuel transporter must include the federal identification number of the applicant’s business.

2. As used in this section, “federal identification number” means:

(a) Federal taxpayer identification number;

(b) Federal employer identification number; or

(Added to NAC by Dep’t of Motor Veh. by R133-06, eff. 9-18-2006; A by R150-08, 12-17-2008)

NAC 366.0068 Special fuel exporters: Application for license; fee; exportation to additional states or jurisdictions. (NRS 366.110, 366.220, 366.240)

1. An applicant for a special fuel exporter’s license issued pursuant to the provisions of NRS 366.240 must submit to the Department an application on a form provided by the Department.

2. An application submitted pursuant to this section must be accompanied by a list of the states or other jurisdictions to which the applicant wishes to export and proof satisfactory to the Department that the applicant is licensed or registered to import special fuel or other petroleum products into each state and other jurisdiction to which the applicant wishes to export such fuel or products.

3. Except as otherwise provided in subsection 2 of NRS 366.240, the Department will issue a special fuel exporter’s license upon receipt and approval of:

(a) A completed application;

(b) The fee required by NAC 366.0085; and

4. If a special fuel exporter wishes to export to a state or other jurisdiction in which he or she was not licensed or registered to import special fuel or other petroleum products when he or she submitted an original application pursuant to this section, the special fuel exporter must file an addendum to the original application providing proof satisfactory to the Department of his or her licensure or registration to import special fuel or other petroleum products into each state or other jurisdiction to which he or she wishes to export such fuel or products and the date on which such licensure or registration became effective. The Department will notify the special fuel exporter of the date on which he or she may begin exporting to that state or other jurisdiction upon receipt and approval of any proof required by the Department pursuant to this subsection.

(Added to NAC by Dep’t of Motor Veh. by R144-03, eff. 1-16-2004; A by R150-08, 12-17-2008; R085-17, 5-16-2018, eff. 1-1-2019)

NAC 366.0069 Special fuel transporters: Application for license; fee; transportation to additional states or jurisdictions; expiration, suspension or revocation of license; prohibited acts; administrative fines. (NRS 366.110, 366.220, 366.240)

1. An applicant for a special fuel transporter’s license issued pursuant to the provisions of NRS 366.240 must submit to the Department an application on a form provided by the Department.

2. An application submitted pursuant to this section must be accompanied by a list of the states and other jurisdictions to which the applicant wishes to transport and proof satisfactory to the Department of the valid registration of each vehicle which the applicant will use in the transportation of special fuel, whether the vehicle is apportioned or base-plated.

3. Except as otherwise provided in subsection 2 of NRS 366.240, the Department will issue a special fuel transporter’s license upon receipt and approval of:

(a) A completed application;

(b) The fee required by NAC 366.0085; and

4. A special fuel supplier, special fuel dealer or special fuel exporter shall not conduct business with an unlicensed special fuel transporter. A special fuel supplier, special fuel dealer or special fuel exporter who conducts business with an unlicensed special fuel transporter is subject to an administrative fine imposed by the Department pursuant to NRS 366.740.

5. A special fuel transporter who conducts business with a special fuel supplier, special fuel dealer or special fuel exporter must provide proof of licensure pursuant to this chapter upon the request of the special fuel supplier, special fuel dealer or special fuel exporter.

6. A special fuel transporter shall, upon the expiration, suspension or revocation of his or her license, immediately notify his or her customers who are special fuel suppliers, special fuel dealers or special fuel exporters of the expiration, suspension or revocation of the license.

7. A special fuel transporter, upon the expiration, suspension or revocation of his or her license, shall not transport special fuel into, out of or within the State pursuant to NRS 366.720. A special fuel transporter who violates the provisions of this subsection is subject to an administrative fine pursuant to NRS 366.740 for each such transport.

8. The Department may, as necessary to administer the provisions of this chapter and chapter 366 of NRS, notify the special fuel suppliers, special fuel dealers and special fuel exporters of the expiration, suspension or revocation of the license of a special fuel transporter.

(Added to NAC by Dep’t of Motor Veh. by R144-03, eff. 1-16-2004; A by R150-08, 12-17-2008; R085-17, 5-16-2018, eff. 1-1-2019)

NAC 366.007 Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing. (NRS 366.110, 366.220, 366.240, 366.250, 366.350)

1. Except as otherwise provided in chapter 366 of NRS, the Department will refuse to issue a license to, or renew or reinstate a license of, or will suspend, cancel or revoke a license issued pursuant to NRS 366.240, a person if the person:

(a) Fails to provide complete and accurate information on the application for licensure as required by the Department;

(b) Fails to pay the fee required by NAC 366.0085;

(d) Makes a material misstatement of fact on the application; or

(e) Is delinquent, without having received an extension, in the payment of a tax on special fuel or any other petroleum products in any state, district, territory or possession of the United States, or a foreign country.

2. If the Department refuses to issue, renew or reinstate a license or suspends, cancels or revokes a license pursuant to this section or NRS 366.240, the applicant or licensee may request an informal review by the Department at which the applicant or licensee must demonstrate why the Department should take a different action. If, after the informal review, the Department does not revise its action to the satisfaction of the applicant or licensee, the applicant or licensee may request a hearing before the Department pursuant to NRS 366.250.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R150-08, 12-17-2008; R085-17, 5-16-2018, eff. 1-1-2019)

NAC 366.0075 Expiration of license; application for renewal; administrative fine. (NRS 366.110, 366.220, 366.260, 366.740)

1. Except as otherwise provided in subsection 2, any license issued by the Department pursuant to this chapter and chapter 366 of NRS expires on:

(a) December 31 of the calendar year in which it is issued if the license was issued on or after January 1 and before July 1.

(b) December 31 of the calendar year following the calendar year in which it is issued if the license was issued on or after July 1 and before January 1.

2. A special fuel user’s license issued pursuant to NRS 366.240 expires on December 31 of the year in which it is issued.

3. An application to renew a license must be submitted to the Department not later than December 1 of the calendar year in which the license is set to expire. An application for renewal will be deemed submitted:

(a) If the application is sent by mail through the United States mail or a third-party delivery service in an envelope properly addressed to an office of the Department and with proper postage prepaid, on the date of the postmark or the date on which the application was deposited with the delivery service.

(b) If the application is submitted by any other means, including, without limitation, electronically or by facsimile, on the date the Department receives the application.

4. The Department will not be responsible for an application that is received late because of an error made by the applicant or the Department, including, without limitation, a system failure.

5. The Department will impose an administrative fine for an application that is received late in the following amounts:

(a) If received 1 to 7 calendar days late................................................................	$100
(b) If received 8 to 14 calendar days late..............................................................	200
(c) If received 15 to 22 calendar days late............................................................	300
(d) If received more than 22 calendar days late.....................................................	400
(e) If received after the date on which the license expired......................................	500

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.008 Certain carriers required to obtain temporary permits for special fuel. (NRS 366.110, 366.223) A carrier who has obtained a temporary permit pursuant to NRS 706.521 to operate:

1. A vehicle which has a declared gross weight in excess of 26,000 pounds and which is not registered pursuant to NRS 482.482; or

2. A vehicle which is registered by another entity under an agreement between the Department and the other entity pursuant to NRS 706.826,

Ê must obtain a temporary permit for special fuel pursuant to NRS 366.223 unless the carrier is licensed by another entity under an agreement between the Department and the other entity pursuant to NRS 366.175.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.0085 Fees; issuance of identifying device at no cost. (NRS 366.110, 366.220, 366.260, 366.265)

1. An application for the initial issuance of a license, renewal of a license or reinstatement of a suspended, cancelled or revoked license as a special fuel dealer, special fuel exporter, special fuel manufacturer, special fuel supplier or special fuel transporter must be accompanied by a fee of $115.

2. An application for the initial issuance of a license, renewal of a license or reinstatement of a suspended, cancelled or revoked license as a special fuel user must be accompanied by a fee of $25. The Department will issue to a person licensed as a special fuel user any identifying device required pursuant to NRS 366.265 at no cost to the special fuel user.

(Added to NAC by Dep’t of Motor Veh. by R085-17, 5-16-2018, eff. 1-1-2019)

NAC 366.009 Sale of special fuel to certain suppliers or dealers without collecting tax prohibited. (NRS 366.110) A special fuel supplier or special fuel dealer who has been informed by the Department that another special fuel supplier or special fuel dealer is not licensed pursuant to chapter 366 of NRS shall not sell special fuel to that unlicensed special fuel supplier or special fuel dealer without collecting the tax imposed by NRS 366.190.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001)

SECURITY FOR PAYMENT

NAC 366.010 Amount required for initial 2 years of operation. (NRS 366.110, 366.235)

1. Except as otherwise provided in NAC 366.030 and 366.040, the Department will fix the amount of security required pursuant to NRS 366.235 for an applicant for, or the holder of:

(a) A special fuel supplier’s license at three times the estimated maximum monthly tax, but not less than $1,000.

(b) A special fuel dealer’s license at three times the estimated maximum monthly tax, but not less than $100.

2. During the initial 2 years that a special fuel supplier or special fuel dealer operates his or her business, the Department will review his or her monthly tax returns filed pursuant to NRS 366.383 or 366.386 every 6 months to determine whether the estimated maximum monthly tax is accurate. If the Department determines that the estimated maximum monthly tax is not accurate, the Department will revise the amount of security required in accordance with its review. If the Department increases the amount of security required, the special fuel supplier or special fuel dealer shall increase his or her security as required by the Department within 60 days after notification of the increase.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00, 3-1-2001)

NAC 366.020 Amount required for years following initial 2 years of operation. (NRS 366.110, 366.235) The Department will review annually the estimated maximum monthly tax for each special fuel supplier or special fuel dealer who has operated his or her business for at least 2 years before the review is conducted. The Department will review the monthly tax returns of the special fuel supplier or special fuel dealer for the 24 months immediately preceding the review to determine whether the estimated monthly tax is sufficient. If the Department determines that the estimated monthly tax is not sufficient, the Department will increase the amount of security required for that special fuel supplier or special fuel dealer in accordance with its review. Except as otherwise provided in NAC 366.030 and 366.040, the increased amount of security must equal at least three times the increased estimated maximum monthly tax, but not less than $1,000 for a special fuel supplier or $100 for a special fuel dealer, as appropriate.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00, 3-1-2001)

NAC 366.030 Request for reduction in amount required. (NRS 366.110, 366.235)

1. A special fuel supplier or special fuel dealer who complies with the requirements set forth in subsection 2 may submit a written request to the Department for a reduction in the amount of security required pursuant to NRS 366.235 if the required amount would otherwise be more than $5,000. Upon receipt of such a request, the Department may reduce the required amount to an amount which is:

(a) Not less than twice the amount of the maximum monthly tax the supplier or dealer reported to the Department during the 2 years immediately preceding his or her request for a reduction; or

(b) Equal to $5,000,

Ê whichever is greater.

2. A special fuel supplier or special fuel dealer who has filed tax returns with the Department pursuant to chapter 366 of NRS for 3 or more calendar years may submit a request pursuant to subsection 1 if he or she:

(a) Has filed punctually the tax returns required by NRS 366.383 or 366.386 for the 3 preceding calendar years;

(b) Has paid punctually all taxes and assessments due the State of Nevada for the 3 preceding calendar years;

(d) Has been audited by the Department within the 2 preceding calendar years.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R150-08, 12-17-2008)

NAC 366.035 Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted. (NRS 366.110, 366.235) As used in subsection 6 of NRS 366.235, the Department will interpret the term “lack of faithful performance” to mean a failure to make any payment owed pursuant to this chapter or chapter 366 of NRS in a timely manner.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.040 Amount required for habitually delinquent supplier or dealer. (NRS 366.110, 366.235)

1. If the Department determines that a special fuel supplier or special fuel dealer is habitually delinquent, the Department will increase the amount of security required from that special fuel supplier or special fuel dealer to five times the estimated maximum monthly tax.

2. If the Department increases the amount of security required, the special fuel supplier or special fuel dealer shall increase his or her security as required by the Department within 60 days after notification of the increase.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00, 3-1-2001)

NAC 366.050 Amount required after notification of cancellation of surety bond. (NRS 366.110, 366.235, 366.350)

1. If the Department is notified that a surety bond of a special fuel supplier or special fuel dealer has been or may be cancelled, the Department will review the monthly tax returns of that special fuel supplier or special fuel dealer:

(a) For the 24 months immediately preceding the review; or

(b) If the special fuel supplier or special fuel dealer has been in business less than 24 months, for the period he or she has operated his or her business,

Ê to determine the amount of security he or she will be required to provide.

2. Within 15 days after the Department receives notice that the bond has been or may be cancelled, the Department will notify the special fuel supplier or special fuel dealer of the amount of security required to retain his or her license. If the special fuel supplier or special fuel dealer does not provide the security required by the Department within 15 days after receiving notice of the amount of security required, the Department will revoke the license of the special fuel supplier or special fuel dealer.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, 12-15-94, eff. 7-1-95; A 3-28-96; R096-00, 3-1-2001)

NAC 366.060 Bond required from habitually delinquent special fuel user. (NRS 366.110, 366.235)

1. If a special fuel user is required to provide a bond pursuant to subsection 2 of NRS 366.235, the amount of the bond required will be the greater of:

(a) The total taxable gallons of special fuel claimed on the most recent tax return of the special fuel user multiplied by the tax rate determined pursuant to NRS 366.190, multiplied by 3; or

(b) $2,500.

2. The bond required pursuant to subsection 1 must be maintained by the special fuel user:

(a) The first time a special fuel user is found to be habitually delinquent, for 12 months.

(b) The second time a special fuel user is found to be habitually delinquent, for 24 months.

(c) The third time a special fuel user is found to be habitually delinquent and for any subsequent finding of habitual delinquency, for 36 months.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

COLLECTION AND PAYMENT

NAC 366.090 Electronic submission of tax return: General requirements; receipt. (NRS 366.110, 366.383)

1. Except as otherwise provided in NAC 366.093, a special fuel supplier shall electronically submit the tax return required pursuant to the provisions of NRS 366.383:

(a) On or before July 1, 2006, if the special fuel supplier:

(1) Receives 1,000,000 gallons or more of special fuel for which taxes must be paid pursuant to subsection 2 of NRS 366.383 during a monthly period; or

(2) Receives 5,000,000 gallons or more of any type of special fuel during a monthly period.

(b) On or before January 1, 2007, if the special fuel supplier has not electronically submitted the form pursuant to paragraph (a) and the supplier:

(1) Receives 100,000 gallons or more but less than 1,000,000 gallons of special fuel for which taxes must be paid pursuant to subsection 2 of NRS 366.383 during a monthly period; or

(2) Receives 1,000,000 gallons or more but less than 5,000,000 gallons of any type of special fuel during a monthly period.

(c) On or before January 1, 2008, if the special fuel supplier has not electronically submitted the form pursuant to paragraph (a) or (b).

2. The return required pursuant to subsection 1 must be:

(a) Submitted in a format prescribed by the Department; and

(b) Accompanied by the payment of any tax that the special fuel supplier is required to remit with the return.

3. The payment of any tax that the special fuel supplier is required to remit with the return must be made using an electronic transfer of money.

4. A return filed pursuant to subsection 1 shall be deemed received by the Department after:

(a) The return is accessible to the Department; and

(b) The Department has received the payment of any tax that the special fuel supplier was required to remit with the return.

(Added to NAC by Dep’t of Motor Veh. by R142-04, eff. 10-4-2004; A by R008-06, 5-4-2006)

NAC 366.093 Electronic submission of tax return: Submission and approval of application. (NRS 366.110, 366.383)

1. Before a special fuel supplier may submit a tax return pursuant to the provisions of NAC 366.090, the special fuel supplier shall submit to the Department an application for the electronic submission of the return required pursuant to the provisions of NRS 366.383 on a form prescribed by the Department.

2. If the application submitted by a special fuel supplier pursuant to subsection 1 is accurate and complete, the Department will approve the application of the special fuel supplier for the electronic submission of the return required pursuant to the provisions of NRS 366.383.

3. A special fuel supplier shall not file a return pursuant to the provisions of NAC 366.090 until the Department has approved the application submitted by the supplier pursuant to subsection 2.

(Added to NAC by Dep’t of Motor Veh. by R142-04, eff. 10-4-2004)

NAC 366.098 Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return. (NRS 366.110, 366.395) For the purposes of NRS 366.395:

1. If an envelope containing a tax return is not stamped with a cancellation mark by the United States Postal Service or the postal service of any other country, the Department will consider the date of delivery to be the date on which it is received.

2. If a tax return is hand-delivered or faxed to the Department before the close of business for the day, the date of delivery is the date on which it is received, or if it is received after closure, the following business day.

3. If an amended tax return is received by the Department after the date on which the tax was due:

(a) The taxpayer will not be required to pay a delinquent filing fee if the original tax return and payment of tax owed on the original tax return was timely received by the Department.

(b) The taxpayer will be required to pay a delinquent filing fee if the original tax return indicated that:

(1) The taxpayer owed no tax, and the amended tax return indicates that tax is owed;

(2) The taxpayer did not purchase any special fuel, and the amended tax return indicates that the taxpayer did purchase special fuel; or

(3) The taxpayer did not travel any miles in a vehicle using special fuel, and the amended tax return indicates that the taxpayer did travel in a vehicle using special fuel.

4. If additional tax is owed as the result of an amended tax return, the taxpayer will be subject to penalties and interest on the amount of the additional tax.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.100 Date when payment is deemed received. (NRS 366.110, 366.370) Except as otherwise provided in NAC 366.090, a payment by a special fuel user, special fuel supplier or special fuel dealer of the tax imposed by NRS 366.190 shall be deemed received:

1. If delivered by mail, 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; or

2. If delivered by a private postal service, on the business day preceding the date of actual delivery.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; R142-04, 10-4-2004)

NAC 366.102 Problems with mail service considered when determining timeliness of payment. (NRS 366.110, 366.370) In determining whether payment of a tax is timely received, if it is known that the postal service was inoperative at a certain time due to strikes, riots, warfare, acts of God or other reasons, the Department will consider the circumstances, and if there is any evidence of timely mailing, the Department will accept that evidence and consider the mailing to have been made timely.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety by R096-00, eff. 3-1-2001)

NAC 366.106 Deficiency in tax return deemed failure to file. (NRS 366.110, 366.390) If the tax return filed by a special fuel supplier pursuant to NRS 366.383 does not include all applicable reports and statements, the Department will consider the special fuel supplier to have failed to file the tax return as required by NRS 366.383 and the special fuel supplier is not entitled to the fee authorized by subsection 1 of NRS 366.390 for that month.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety by R096-00, eff. 3-1-2001)

NAC 366.108 Retention of fee for collecting tax prohibited under certain circumstances. (NRS 366.110, 366.390)

1. If a special fuel supplier fails to submit a tax return pursuant to NRS 366.383, the special fuel supplier is not entitled to retain any fee for collecting the tax pursuant to NRS 366.390 if:

(a) The tax return:

(1) Became accessible to the Department pursuant to the provisions of NAC 366.090; or

(2) Was mailed,

Ê after the last day of the month in which the return was required to be submitted to the Department; or

(b) The tax for which the tax return was prepared was not included in the tax return or was filed after the last day of the month specified in paragraph (a).

2. A person or entity who is not licensed as a special fuel supplier pursuant to NRS 366.240 shall not retain any of the tax collected for special fuel as authorized pursuant to NRS 366.390 for licensed suppliers.

(Added to NAC by Dep’t of Motor Veh. by R106-01, eff. 12-17-2001; A by R142-04, 10-24-2004; R150-08, 12-17-2008)

REFUNDS

NAC 366.210 Fuel consumed off public highways of this State. (NRS 366.110, 366.200, 366.650)

1. A special fuel user who consumes special fuel in the propulsion of a motor vehicle off the public highways of this State may obtain a refund of the tax paid pursuant to NRS 366.190 for that portion of the special fuel purchased which is consumed off the public highways of this State.

2. A special fuel user who requests a refund pursuant to subsection 1 must:

(a) If the motor vehicle is equipped with a computer or other device capable of computing the number of gallons of special fuel consumed off the public highways of this State, submit to the Department the information provided by the computer or other device as evidence of the amount of special fuel consumed off the public highways of this State; or

(b) If the motor vehicle is not equipped with a computer or other device capable of computing the number of gallons of special fuel consumed off the public highways of this State:

(1) Compute the amount of special fuel consumed off the public highways of this State by dividing the number of miles the vehicle was operated off the public highways of this State by the average number of miles traveled per gallon of special fuel consumed by the vehicle; and

(2) Submit to the Department the information necessary to establish to the satisfaction of the Department that the information used to make the computation required by subparagraph (1) is accurate.

3. A special fuel user who wishes to obtain a refund pursuant to this section must submit a request to the Department within 12 months after the date of the payment of the tax.

4. A special fuel user must be licensed and in good standing with the Department to be eligible for a refund pursuant to this section.

5. Any request for a refund pursuant to this section which is returned to the claimant by the Department because information is missing or incomplete will be deemed not to have been received by the Department.

6. Unless the claimant is notified otherwise by the Department, all refunds made pursuant to this section must be applied first to any outstanding amounts owed by the claimant to the Department.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by Dep’t of Motor Veh. by R101-05, 10-31-2005; R150-08, 12-17-2008)

NAC 366.220 Fuel consumed by vehicle with auxiliary equipment: Standard refund. (NRS 366.110, 366.200, 366.207, 366.650)

1. A special fuel user who is the operator of a motor vehicle with auxiliary equipment set forth in this subsection may obtain a refund of the tax paid pursuant to NRS 366.190 on the refundable fuel that is used by the motor vehicle on the public highways of this State in the following amounts:

(a) Thirty percent for a:

(1) Cement mixer;

(2) Concrete pumper;

(3) Mobile crane; or

(4) Drill rig.

(b) Twenty percent for a:

(1) Commercial garbage, sanitation or refuse truck;

(2) Truck with an auxiliary pump for cleaning sewers, cesspools or septic tanks; or

(3) Sweeper truck.

(c) Ten percent for any other motor vehicle with auxiliary equipment used for a specific function when the vehicle is not traveling on the highways of this State, including, without limitation, a dump truck, a boom truck, a car carrier, a semi-truck wrecker, a refrigeration truck, a line truck with a digger, a derrick or an aerial lift, a carpet cleaning truck, a document shredding truck or a tank truck with a pneumatic tank.

2. A special fuel user who is the operator of a motor vehicle with auxiliary equipment may, pursuant to NAC 366.222, 366.224 or 366.226, request a refund greater than the percentage provided for in this section.

3. As used in this section, “refundable fuel”:

(a) Means the total amount of special fuel purchased by a person during the period specified in subsection 5 of NRS 366.207 for which taxes have been paid pursuant to chapter 366 of NRS, less any amount of that special fuel:

(1) That is claimed by the person for another exempt use;

(2) For which any taxes are remitted to another jurisdiction on behalf of the person; and

(3) That is used during that period for any other taxable use.

(b) Does not include special fuel for which a special fuel user has previously received a refund for credit.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R106-01, 12-17-2001; R101-05, 10-31-2005; R150-08, 12-17-2008, eff. 1-1-2009)

NAC 366.222 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment. (NRS 366.110, 366.200, 366.207, 366.650)

1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on actual use of auxiliary equipment that is greater than the standard refund established pursuant to NAC 366.220.

2. A request for a refund made pursuant to NRS 366.190 must include, without limitation, records:

(a) Of the total number of hours of operation of the vehicle;

(b) Of the total amount of special fuel which has not been dyed that was used to operate the motor vehicle;

(d) Of the total number of hours of operation of the auxiliary equipment; and

(e) That are based on data produced by a device that is approved by the Department and may include, without limitation:

(1) Data from a computer that is onboard a vehicle;

(2) Data from a device that receives information from one or more global positioning satellites; or

(3) Data from any other metering device that records the information required by this subsection.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.224 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles. (NRS 366.110, 366.200, 366.207, 366.650)

1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on an average consumption of special fuel used to operate auxiliary equipment of a fleet of vehicles that is greater than the standard refund established pursuant to NAC 366.220.

2. A request pursuant to this section must be accompanied by data obtained by testing the vehicles with auxiliary equipment. If the data is accepted by the Department, the average fleet consumption will be allowed for refund purposes for not more than 24 months. The testing must:

(a) Be conducted by an independent research group that is approved by the Department.

(b) Be conducted on each class of vehicle for which a refund is sought.

(d) Include the test results from:

(1) For a fleet of 10 or less vehicles, at least 4 vehicles;

(2) For a fleet of at least 11 but not more than 50 vehicles, at least 7 vehicles;

(3) For a fleet of at least 51 but not more than 100 vehicles, at least 10 vehicles; and

(4) For a fleet of more than 100 vehicles, at least 15 vehicles.

(e) Yield test data that:

(1) Identifies the actual amount of fuel consumed exclusively by the vehicle and the auxiliary equipment;

(2) Does not include fuel used while the vehicle is idling or fuel used by an air-conditioning unit or other nonauxiliary peripheral devices; and

(3) Provides an average fleet consumption of special fuel for auxiliary equipment in gallons per hour, calculated by averaging the gallons of fuel consumed per hour for the auxiliary equipment on each of the vehicles tested.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.226 Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund. (NRS 366.110, 366.200, 366.207, 366.650)

1. To obtain a refund pursuant to NAC 366.220, 366.222 or 366.224, a special fuel user must establish to the satisfaction of the Department that:

(a) The tax has been paid pursuant to NRS 366.190 on the special fuel for which the special fuel user wishes to obtain a refund; and

(b) The special fuel was used in this State to operate auxiliary equipment that is mounted on the motor vehicle.

2. A vehicle with an air-conditioning unit is not entitled to a refund pursuant to NAC 366.220, 366.222 or 366.224.

3. Notwithstanding any provision of NAC 366.220, 366.222 or 366.224 to the contrary, the amount of a refund allowed for a special fuel user pursuant to this section may not exceed the total amount of taxes paid by the special fuel user for special fuel.

4. A special fuel user who wishes to obtain a refund pursuant to NAC 366.220, 366.222 or 366.224 must submit a request to the Department within 12 months after the date of the payment of the tax.

5. Any request for a refund pursuant to NAC 366.220, 366.222 or 366.224 that is returned to the claimant by the Department as a result of missing or incomplete information will be deemed not to have been received by the Department.

6. To be eligible for a refund pursuant to NAC 366.220, 366.222 or 366.224, a special fuel user must be licensed pursuant to NRS 366.240 or licensed by another entity under an agreement with the Department pursuant to NRS 366.175, and registered pursuant to NRS 482.482 or registered by another entity under an agreement with the Department pursuant to NRS 706.826, and in good standing with the Department.

7. Unless the claimant is notified otherwise by the Department, all refunds made pursuant to NAC 366.220, 366.222 or 366.224 must be applied first to any outstanding amounts owed by the claimant to the Department.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

NAC 366.230 Fuel which has not been dyed used to operate certain vehicles with refrigeration units. (NRS 366.110, 366.200, 366.650)

1. A special fuel user who uses special fuel which has not been dyed to operate a vehicle with a refrigeration unit which is equipped with an auxiliary motor and separate fuel tank may obtain a refund of the tax paid pursuant to NRS 366.190 for the special fuel used to operate the refrigeration unit only if the special fuel user provides to the Department a copy of the receipt obtained from the person from whom the special fuel was purchased which states that the fuel was placed in the fuel supply tank for the auxiliary motor and which indicates that the tax was paid.

2. A special fuel user who purchases special fuel which has not been dyed outside this State is not eligible for a refund pursuant to NRS 366.190 for such fuel. A place of purchase within this State must be reflected on every receipt provided pursuant to subsection 1.

3. Any request for a refund of tax paid on 45 gallons or more of special fuel which has not been dyed must be accompanied by proof of the capacity of the fuel supply tank.

4. Unless the claimant is notified otherwise by the Department, all refunds made pursuant to this section must be applied first to any outstanding amounts owed by the claimant to the Department.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R150-08, 12-17-2008)

NAC 366.235 Fuel purchased in bulk by bona fide farmer or rancher; evidence required. (NRS 366.110, 366.655)

1. A bona fide farmer or rancher who, pursuant to NRS 366.655, claims a refund of any state tax paid on the bulk purchase of special fuel must provide to the Department evidence satisfactory to the Department that the person is eligible for such a refund. Evidence of eligibility for a refund may include, without limitation, a spreadsheet, or copies thereof, showing information derived from original documents, including, without limitation, sales receipts, which establish that the purchase of special fuel which is the basis for the claim was a bulk purchase as that term is defined in subsection 5 of NRS 366.655.

2. A bona fide farmer or rancher may not claim a refund pursuant to NRS 366.655 of any state tax paid on the purchase within this State of special fuel that is consumed outside this State.

(Added to NAC by Dep’t of Motor Veh. by R125-15, eff. 6-28-2016)

NAC 366.240 Fuel used to operate vehicle in idle not exempt. (NRS 366.110, 366.200) The use of special fuel to operate a motor vehicle in idle is not a use which is exempt from the tax imposed by NRS 366.190.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by Dep’t of Motor Veh. by R150-08, 12-17-2008)

NAC 366.250 Applications for and restrictions on refunds. (NRS 366.110, 366.650)

1. An applicant for a refund pursuant to NRS 366.650 must submit an application to the Department. The refund must not be claimed on a tax return submitted pursuant to NRS 366.383 or on a tax return submitted to another entity. The application must contain:

(a) A statement affirming that the tax imposed pursuant to NRS 366.190 was paid to the person from whom the special fuel was purchased; and

(b) A statement explaining why clear fuel was purchased instead of dyed fuel.

2. An applicant for a refund pursuant to NRS 366.650 must also provide to the Department evidence demonstrating that the applicant is eligible for the refund. Such evidence may include, without limitation:

(a) A spreadsheet, or copies thereof, showing the information derived from original documents, including, without limitation, invoices, receipts and vehicle logs, or receipts from the person from whom special fuel was purchased showing the date of purchase and the number of gallons purchased for an exempt purpose;

(b) Records of each vehicle in which the special fuel was used, including, without limitation, copies of the vehicle registration, verification of vehicle fueling and a copy of the lease agreement for any leased vehicle;

(d) A copy of each tax return for special fuel filed with any other entity, if any;

(e) A form for power of attorney, if the applicant is an agent of the taxpayer;

(f) Copies of or a spreadsheet showing the information derived from original driver records for each vehicle, including, without limitation, fuel receipts, the driver’s log and other documents maintained by the driver of each vehicle which show the number of miles traveled by and the amount of special fuel purchased for vehicles in which the special fuel was used, including, without limitation:

(1) Beginning and ending odometer readings;

(2) The total number of miles traveled;

(3) The number of miles traveled off road; and

(4) The total amount of special fuel purchased in all jurisdictions; and

(g) Any other records, receipts, invoices and other papers required to be maintained pursuant to NRS 366.685 which the Department requests.

3. Unless the Department has given the taxpayer a waiver or the taxpayer has received a written waiver pursuant to § P540.200 of the International Fuel Tax Agreement Procedures Manual, January 2008 revision, from the base jurisdiction of the vehicle for which a refund is sought, a refund pursuant to NRS 366.650 will not be made if:

(a) The taxpayer failed to maintain records as required by this chapter and chapter 366 of NRS; or

(b) The taxpayer based calculations on predetermined routes of travel.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)

RECORDS

NAC 366.300 Records of shipment: Contents. (NRS 366.110, 366.685, 366.692)

1. In addition to the information required by NRS 366.692, a record of shipment provided by a special fuel supplier must include:

(a) The name and address of the carrier of the special fuel;

(b) The date the special fuel was delivered into the motor vehicle, rail car, vessel or pipeline of the carrier of the special fuel;

(c) The type of special fuel delivered into the motor vehicle, rail car, vessel or pipeline of the carrier of the special fuel; and

(d) The name, address and employer identification number of the purchaser of the special fuel.

2. In addition to the information required by subsection 1 and NRS 366.692, if a special fuel supplier delivers special fuel to another special fuel supplier or a purchaser F.O.B. the place of destination, as that term is described in NRS 104.2319, the record of shipment must include:

(a) The address of each location to which the special fuel will be delivered;

(b) The date on which the special fuel will be delivered to each location;

(d) If the special fuel is to be delivered to a person other than the purchaser, the name of that person.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96)

NAC 366.310 Records of shipment: Compliance with requirement concerning color and concentration of dye. (NRS 366.110, 366.692) A special fuel supplier may comply with the requirement set forth in paragraph (d) of subsection 1 of NRS 366.692 concerning the color and concentration of the dye added to special fuel by attaching to the record of shipment a copy of the notice required by 26 C.F.R. Part 48.4082-2T.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96)

NAC 366.315 Records of exporter: Form and contents. (NRS 366.110, 366.685)

1. The records required to be kept pursuant to NRS 366.685 by a special fuel exporter include, without limitation, records in the form of:

(a) Delivery tickets;

(b) Invoices;

(c) Reports of other states and other jurisdictions regarding the exports of the special fuel exporter to that state or jurisdiction; and

(d) Bills of lading or highway transportation receipts.

2. Any report described in paragraph (c) of subsection 1 must agree with the monthly statement submitted to the Department pursuant to NRS 366.387.

(Added to NAC by Dep’t of Motor Veh. by R144-03, eff. 1-16-2004)

NAC 366.320 Records of transporter: Form and contents. (NRS 366.110, 366.685)

1. The records required to be kept pursuant to NRS 366.685 by a special fuel transporter include, without limitation, records in the form of:

(a) Delivery tickets;

(b) Invoices;

(d) Consortium reports;

(e) Reports from an independently operated storage facility;

(f) Reports from a refinery; and

(g) Any other relevant documents used to confirm receipt or delivery of any product listed in subsection 1 of NRS 366.685.

2. Records and documents kept pursuant to subsection 1 must include, without limitation:

(a) An inventory for each storage tank used for storing special fuel, including, without limitation:

(1) The type of special fuel in each tank;

(2) The gains and losses of special fuel for each tank; and

(3) The names of the shippers and receivers of special fuel for each tank.

(b) A record of import and export activity, including, without limitation:

(1) The actual number of barrels or gallons of special fuel transported;

(2) The origin and destination of special fuel transported;

(3) All exchanges and transfers of special fuel;

(4) All transaction dates of imports, exchanges and transfers of special fuel; and

(5) The types of special fuel imported and exported.

3. As used in this section, “consortium” means an association or combination of businesses which sell, transport, import or export special fuel and which are engaged in a joint venture or doing business under a cooperative agreement.

(Added to NAC by Dep’t of Motor Veh. by R144-03, eff. 1-16-2004; A by R150-08, 12-17-2008)

INDIAN TRIBES

NAC 366.350 Agreement with governing body of tribe for collection of taxes. (NRS 366.110)

1. The Department may enter into an agreement with the governing body of a tribe to provide for the collection of taxes on taxable sales of special fuel that occur on the reservation of the tribe.

2. An agreement entered into pursuant to subsection 1:

(a) Is valid for the period set forth in the agreement, beginning on the date the agreement is executed; and

(b) Will set forth:

(1) The names and signatures of the parties to the agreement;

(2) The manner in which the taxes must be calculated, including the method to be used to determine the percentage of taxable sales to total sales of special fuel or any other method for allocating the taxes that is agreed upon by the parties;

(3) The method for reevaluating the manner in which the taxes are calculated pursuant to subparagraph (2); and

(4) The manner in which the parties may:

(I) Verify the terms and conditions of the agreement; and

(II) Rescind the agreement.

3. As used in this section, “taxable sale” means a sale of special fuel for which a tax is imposed pursuant to chapter 366 of NRS, other than a sale of special fuel to a governing body or tribal member for exclusive use by the governing body or tribal member.

(Added to NAC by Dep’t of Motor Veh. by R106-01, eff. 12-17-2001)

NAC 366.355 Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe. (NRS 366.110)

1. If the governing body of a tribe does not enter into an agreement pursuant to NAC 366.350, each special fuel supplier who sells special fuel on the reservation of the tribe shall collect the tax imposed on that sale pursuant to chapter 366 of NRS.

2. If a tribe specified in subsection 1 pays the tax on the sale of special fuel pursuant to chapter 366 of NRS, the tribe may, in the manner prescribed by the Department, apply to the Department for a refund of the tax.

3. In determining the amount of a refund pursuant to subsection 2, the Department will use a method of calculation that is:

(a) Prescribed by the Department; or

(b) Set forth in an agreement entered into pursuant to NAC 366.350.

(Added to NAC by Dep’t of Motor Veh. by R106-01, eff. 12-17-2001)

PENALTIES AND ENFORCEMENT

NAC 366.400 Violation of statute, regulation or order: Imposition, amount and payment of administrative fine. (NRS 366.110, 366.740)

1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.740, the Department will impose that fine for violations occurring within the 3 years immediately preceding the most recent violation according to the following schedule:

(a) For the first offense, an administrative fine of not less than $100 or more than $500.

(b) For the second offense, an administrative fine of not less than $500 or more than $1,000.

(d) For a fourth or subsequent offense, an administrative fine of not less than $1,500 or more than $2,500.

Ê For the purposes of paragraphs (b), (c) and (d), a notice of violation and directive to cease from further violation issued by the Department shall be deemed to be a first offense.

2. If the Department imposes an administrative fine pursuant to NRS 366.740 for a violation of NRS 366.223 or 366.265, the Department will, if the violation is:

(a) A first offense, impose an administrative fine of $500;

(b) A second offense, impose an administrative fine of $1,500;

(d) A fourth or subsequent offense, impose an administrative fine of $2,500.

3. The Department may impose an administrative fine of not less than $1,500 or more than $2,500 for any violation of NRS 366.207 or 366.220, subsection 2 of NRS 366.395 or subsection 3 of NRS 366.685.

4. Upon the failure of a person to pay an administrative fine imposed pursuant to this section when the fine becomes due, the Department may suspend, revoke or refuse to issue a license to that person pursuant to the provisions of this chapter.

(Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R008-06, 5-4-2006; R150-08, 12-17-2008)

NAC 366.410 Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine. (NRS 366.110, 366.735)

1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.735, the Department will impose that fine for violations occurring within the 4 years immediately preceding the most recent violation according to the following schedule:

(a) For a first offense, an administrative fine of $2,500 and may suspend any license issued to the person pursuant to chapter 366 of NRS for not more than 30 days;

(b) For a second offense, an administrative fine of $5,000 and may suspend any license issued to the person pursuant to chapter 366 of NRS for not more than 60 days; or

(c) For a third or subsequent offense, an administrative fine of $10,000 and may revoke any license issued to the person pursuant to chapter 366 of NRS for not more than 1 year.

2. If the Department imposes an administrative fine specified in subsection 1 and the person against whom the fine is imposed submits evidence satisfactory to the Department establishing just cause for reducing the amount of the administrative fine, the Department may reduce the administrative fine to an amount that is equal to, if the violation is:

(a) A first offense, $1,000 or more but less than $2,500;

(b) A second offense, $2,500 or more but less than $5,000; or

3. A person who has been fined pursuant to NRS 366.735 shall pay the fine to the Department not later than the date specified in the notice of violation, unless he or she requests a hearing pursuant to subsection 2 of NRS 366.740.

4. In addition to any action taken pursuant to subsection 1, upon the failure of a person to pay an administrative fine imposed pursuant to this section when it becomes due, the Department may revoke or refuse to issue a license to that person pursuant to chapter 366 of NRS.

(Added to NAC by Dep’t of Motor Veh. by R008-06, eff. 5-4-2006)

NAC 366.420 Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine. (NRS 366.110, 366.733)

1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.733, the Department will impose that fine for violations occurring within the 3 years immediately preceding the most recent violation according to the following schedule:

(a) For a first offense, an administrative fine of not less than $2,500 and not more than $10,000.

(b) For a second or subsequent offense, an administrative fine of $10,000.

2. A person who has been fined pursuant to NRS 366.733 shall pay the fine to the Department not later than the date specified in the notice of violation, unless he or she requests a hearing pursuant to subsection 2 of NRS 366.740.

3. Upon the failure of a person to pay an administrative fine imposed pursuant to this section or to pay any tax imposed pursuant to chapter 366 of NRS when the administrative fine or tax becomes due, the Department may:

(a) Lock and seal the business of the person pursuant to NRS 360A.365; or

(b) Revoke or refuse to issue a license to that person pursuant to chapter 366 of NRS.

(Added to NAC by Dep’t of Motor Veh. by R008-06, eff. 5-4-2006)

NAC 366.430 Order to seal special fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff. (NRS 366.110, 366.715, 366.750)

1. The Department may issue an order to seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of the special fuel dealer or special fuel supplier pursuant to NRS 366.715 after providing the required notice if the retailer, dealer or supplier has not shown cause why the fuel pump or metered pipes and hoses of the rack should not be sealed.

2. Upon issuing an order to seal a special fuel pump, metered pipe or hoses pursuant to this section, the Department will deliver a copy of the order to the sheriff of the county in which the retailer, special fuel dealer or special fuel supplier is located for assistance with the enforcement of the order.

(Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)