NAC: CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT

[Rev. 5/24/2022 10:06:48 PM]

[NAC-365 Revised Date: 1-14]

CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT

GENERAL PROVISIONS

365.100 Definitions.

365.101 “Apportioned” defined.

365.103 “Base-plated” defined.

365.111 “Export” defined.

365.115 “Governing body” defined.

365.127 “Other petroleum products” defined.

365.130 “Reservation” defined.

365.140 “Tribal member” defined.

365.145 “Tribe” defined.

365.151 When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable.

365.153 When certain motor vehicle fuel is considered to be exported fuel.

INDIAN TRIBES

365.155 Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation.

365.160 Sale of motor vehicle fuel on reservation: Collection of tax by supplier; refund of tax to tribe.

LICENSES

365.161 Application for license: Federal identification number required.

365.162 Exporters: Licensure; exportation to additional jurisdictions.

365.164 Transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines.

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

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

365.170 Selling fuel to certain suppliers without collecting taxes prohibited.

SECURITY FOR PAYMENT

365.175 Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate.

365.180 Review 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.

365.183 Dealers and suppliers considered to be habitually delinquent.

365.185 Request for reduction in amount of security.

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

365.190 Review upon notification of cancellation of surety bond; notification of dealer or supplier; revocation of license upon failure to provide security.

COLLECTION AND PAYMENT

365.193 Supplier to require certain proof from purchaser before selling certain fuel without collecting taxes.

365.195 Date for filing statement of certain fuel sold; date of receipt of payment.

365.197 Electronic submission of statement of certain fuel sold: General requirements; receipt.

365.198 Electronic submission of statement of certain fuel sold: Submission and approval of application.

365.200 Return, report or statement filed without payment deemed delinquent; extension.

365.205 Payment subsequently dishonored considered delinquent; exception.

365.207 Unlicensed person prohibited from retaining percentage of tax for certain costs.

REFUNDS

365.210 Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund.

365.215 Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund.

365.220 Fuel used to operate auxiliary equipment: Evidence of amount of fuel consumed; determination by Department.

365.230 Fuel used to operate vehicle in idle not exempt.

RECORDS

365.250 Records of exporter: Form and contents.

365.255 Records of transporter: Form and contents.

PENALTIES AND ENFORCEMENT

365.300 Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation.

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

GENERAL PROVISIONS

NAC 365.100 Definitions. (NRS 365.110) As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 365.101 to 365.145, inclusive, have the meanings ascribed to them in those sections.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004; R142-04, 10-4-2004)

NAC 365.101 “Apportioned” defined. (NRS 365.110) “Apportioned” means that a commercial vehicle:

1. 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

2. Pays registration fees based on the percentage of operation in each jurisdiction.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.103 “Base-plated” defined. (NRS 365.110) “Base-plated” means that a vehicle is registered in the State of Nevada and displays a Nevada license plate.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.111 “Export” defined. (NRS 365.110) “Export” means to sell or distribute outside this State motor vehicle fuel or other petroleum products, other than aviation fuel, that are received in this State. The term does not include selling or distributing motor vehicle fuel or other petroleum products, other than aviation fuel, within a reservation.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.115 “Governing body” defined. (NRS 365.110) “Governing body” means the governmental entity that has the authority to make decisions on behalf of a tribe.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.127 “Other petroleum products” defined. (NRS 365.110) “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.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.130 “Reservation” defined. (NRS 365.110) “Reservation” means any land that:

1. Is located within the boundaries of this State; and

2. Is set aside for use by a tribe, including, without limitation:

(a) An Indian reservation;

(b) An Indian colony;

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

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.140 “Tribal member” defined. (NRS 365.110) “Tribal member” includes an enrolled member of a tribe.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.145 “Tribe” defined. (NRS 365.110) “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.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.151 When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable. (NRS 365.110) For the purposes of this chapter, aviation fuel and fuel for jet or turbine-powered aircraft is deemed distributed and taxable when the fuel is received by a dealer or supplier for its own use, and the receiving dealer or supplier shall remit the tax. The sale of aviation fuel and fuel for jet or turbine-powered aircraft by a dealer or supplier to another dealer or supplier shall not be deemed taxable. All sales of aviation fuel and fuel for jet or turbine-powered aircraft made to unlicensed parties are taxable at the time of sale.

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

NAC 365.153 When certain motor vehicle fuel is considered to be exported fuel. (NRS 365.110) For the purposes of this chapter, motor vehicle fuel, other than aviation 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 R143-03, eff. 1-16-2004)

INDIAN TRIBES

NAC 365.155 Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation. (NRS 365.110)

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 motor vehicle 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 motor vehicle 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 motor vehicle fuel for which a tax is imposed pursuant to chapter 365 of NRS, other than a sale of motor vehicle 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 R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.160 Sale of motor vehicle fuel on reservation: Collection of tax by supplier; refund of tax to tribe. (NRS 365.110)

1. If the governing body of a tribe does not enter into an agreement pursuant to NAC 365.155, each supplier who sells motor vehicle fuel on the reservation of the tribe shall collect the tax imposed on that sale pursuant to chapter 365 of NRS.

2. If a tribe specified in subsection 1 pays the tax on the sale of motor vehicle fuel pursuant to chapter 365 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 365.155.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

LICENSES

NAC 365.161 Application for license: Federal identification number required. (NRS 365.110, 365.280)

1. An application for a license to operate as a dealer, supplier, exporter or 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;

(d) Any other identification number issued by the Internal Revenue Service.

(Added to NAC by Dep’t of Motor Veh. by R133-06, eff. 9-18-2006)

NAC 365.162 Exporters: Licensure; exportation to additional jurisdictions. (NRS 365.110, 365.280, 365.300)

1. An applicant for a license as an exporter issued pursuant to the provisions of NRS 365.300 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 motor vehicle fuel or other petroleum products, other than aviation fuel, 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 365.300, the Department will issue a license as an exporter upon receipt and approval of:

(a) A completed application; and

(b) Any proof required by the Department pursuant to subsection 2.

4. If an exporter wishes to export to a state or other jurisdiction in which he or she was not licensed or registered to import motor vehicle fuel or other petroleum products, other than aviation fuel, when he or she submitted an original application pursuant to this section, the exporter must file an addendum to the original application providing proof satisfactory to the Department of his or her licensure or registration to import motor vehicle fuel or other petroleum products, other than aviation fuel, 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 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 R143-03, eff. 1-16-2004; A by R150-08, 12-17-2008)

NAC 365.164 Transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines. (NRS 365.110, 365.280, 365.300)

1. An applicant for a license as a transporter issued pursuant to the provisions of NRS 365.300 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 fuel, whether the vehicle is apportioned or base-plated.

3. Except as otherwise provided in subsection 2 of NRS 365.300, the Department will issue a license as a transporter upon receipt and approval of:

(a) A completed application; and

(b) Any proof required by the Department pursuant to subsection 2.

4. A supplier, dealer or exporter shall not conduct business with an unlicensed transporter. A supplier, dealer or exporter who violates the provisions of this subsection is subject to an administrative fine pursuant to NRS 365.600.

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

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

7. A transporter, upon the expiration, suspension or revocation of his or her license, shall not transport aviation fuel, fuel for jet or turbine-powered aircraft, motor vehicle fuel other than aviation fuel, or a petroleum-ethanol mixture into, out of or within the State pursuant to NRS 365.570. A transporter who violates the provisions of this subsection is subject to an administrative fine pursuant to NRS 365.600 for each such transport.

8. The Department may, as necessary to administer the provisions of this chapter and chapter 365 of NRS, notify the suppliers, dealers and exporters of the expiration, suspension or revocation of the license of a transporter.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004; A by R150-08, 12-17-2008)

NAC 365.165 Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing. (NRS 365.110, 365.300, 365.302, 365.310)

1. Except as otherwise provided in NRS 365.310, the Department will refuse to issue to or renew the license of, or will suspend, cancel or revoke a license issued pursuant to NRS 365.280 to, a person who:

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

(b) Provides false, misleading or otherwise inaccurate information on the application for licensure required by the Department;

(d) Before or after applying for or obtaining the license, was issued a license or registration as a dealer, supplier, exporter or transporter that was cancelled, suspended or revoked for cause in any state, district, territory or possession of the United States, or a foreign country;

(e) Applied as a subterfuge for the real party in interest whose license described in paragraph (d) has been cancelled, suspended or revoked for cause;

(f) Neglects or refuses to maintain a bond as required by chapter 365 of NRS; or

(g) Is delinquent, without having received an extension, in the payment of a tax on motor vehicle fuel, fuel for jet or turbine-powered aircraft 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 or renew a license, or suspends, cancels or revokes a license pursuant to this section or NRS 365.280, the licensee or applicant may request an informal review by the Department at which the licensee or applicant 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 licensee or applicant, the licensee or applicant may request an administrative hearing pursuant to NRS 365.302.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004; R150-08, 12-17-2008)

NAC 365.167 Expiration of license; application for renewal; administrative fine. (NRS 365.110, 365.304, 365.600)

1. A license issued by the Department to a dealer, supplier, exporter or transporter pursuant to this chapter and chapter 365 of NRS expires on:

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

2. 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.

3. 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.

4. 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 365.170 Selling fuel to certain suppliers without collecting taxes prohibited. (NRS 365.110) If the Department notifies a supplier that another supplier is not licensed in accordance with chapter 365 of NRS, the supplier shall not sell motor vehicle fuel to the unlicensed supplier without collecting the applicable taxes imposed pursuant to NRS 365.175 to 365.192, inclusive.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

SECURITY FOR PAYMENT

NAC 365.175 Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate. (NRS 365.110, 365.130, 365.290) During the initial 2 years that a dealer or supplier conducts his or her business, the Department will, every 6 months, review his or her monthly tax returns filed pursuant to chapter 365 of NRS 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 for the dealer or supplier in accordance with its review.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.180 Review 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. (NRS 365.110, 365.130, 365.290)

1. The Department will review annually the estimated maximum monthly tax for each dealer or supplier who has conducted his or her business for at least 2 years before the review is conducted. The Department will conduct the review for the 24 months immediately preceding the review to determine whether the estimated maximum monthly tax is sufficient. If the Department determines that the estimated maximum monthly tax is not sufficient, the Department will increase the amount of security required for that dealer or supplier in accordance with its review. The dealer or supplier shall increase his or her security in the amount required by the Department within 60 days after the Department notifies the dealer or supplier of the increase.

2. Except as otherwise provided in subsection 2 of NRS 365.290 and NAC 365.185, the amount of security that is increased pursuant to subsection 1 will equal at least three times the increased estimated maximum monthly tax, but must not be less than $1,000.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.183 Dealers and suppliers considered to be habitually delinquent. (NRS 365.110, 365.290)

1. The Department will consider a dealer or supplier to be habitually delinquent for the purpose of NRS 365.290 if the dealer or supplier commits any of the following violations two or more times within 3 years:

(a) The failure to file a monthly tax return during the period set forth in NRS 365.170 or 365.175, unless the Department finds that the failure was caused by circumstances beyond the control of the dealer or supplier, including, without limitation, an act of God or the hospitalization or death of an immediate family member of the person responsible for preparing the tax return of the dealer or supplier, and occurred notwithstanding the exercise of ordinary care;

(b) The failure to submit to the Department any tax collected by the dealer or supplier pursuant to NRS 365.170 to 365.192, inclusive, during the period for the submission of the tax set forth in NRS 365.170 or 365.175; or

(c) The failure to pay any penalties, interest or additional amounts imposed by the Department pursuant to NRS 360A.060, 360A.100, 360A.120, 360A.130, 360A.230 or 360A.240 within the time prescribed.

2. As used in this section, “immediate family member” means a great-grandparent, grandparent, parent, brother, sister, daughter, son, spouse, grandchild or great-grandchild of the person responsible for filing the tax return for the dealer or supplier. The term also includes a person of whom the person responsible for filing the tax return is the legal guardian.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08, 12-17-2008)—(Substituted in revision for NAC 365.150)

NAC 365.185 Request for reduction in amount of security. (NRS 365.110, 365.290)

1. A dealer or supplier 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 365.290 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 that is:

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

(b) Equal to $5,000,

Ê whichever is greater.

2. A dealer or supplier who has filed tax returns pursuant to chapter 365 of NRS for at least 3 calendar years may submit a request pursuant to subsection 1 if, during the 3 years immediately preceding the date of the request, he or she:

(a) Filed in a timely manner the tax returns required pursuant to chapter 365 of NRS;

(b) Paid in a timely manner all taxes and assessments owed to the State of Nevada pursuant to chapter 365 of NRS; and

(c) Has been audited at least once by the Department during the 2 calendar years immediately preceding the date of the request.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08, 12-17-2008)

NAC 365.187 Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted. (NRS 365.110, 365.290) As used in subsection 6 of NRS 365.290, the Department will interpret the term “lack of faithful performance” to mean a failure to make all payments owed pursuant to chapter 365 of NRS in a timely manner.

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

NAC 365.190 Review upon notification of cancellation of surety bond; notification of dealer or supplier; revocation of license upon failure to provide security. (NRS 365.110, 365.130, 365.290, 365.310)

1. If the Department is notified that a surety bond of a dealer or supplier has been or may be cancelled, the Department will, to determine the amount of security the dealer or supplier must provide, review the monthly tax returns of the dealer or supplier:

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

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

2. Within 15 days after the Department receives a notice that a surety bond specified in subsection 1 has been or may be cancelled, the Department will notify the dealer or supplier of the amount of security required to retain his or her license. If the dealer or supplier fails to provide the security required by the Department within 15 days after receiving a notice from the Department setting forth the amount of security required, the Department will revoke the license of the dealer or supplier.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

COLLECTION AND PAYMENT

NAC 365.193 Supplier to require certain proof from purchaser before selling certain fuel without collecting taxes. (NRS 365.110, 365.324) For the purposes of NRS 365.324, every supplier shall require proof that a purchaser is either eligible to defer the payment of or exempt from the payment of taxes imposed pursuant to the provisions of NRS 365.175 to 365.192, inclusive, before selling to that purchaser any motor vehicle fuel, other than aviation fuel, without collecting the taxes.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.195 Date for filing statement of certain fuel sold; date of receipt of payment. (NRS 365.110, 365.170, 365.192, 365.330)

1. If the last day of a month occurs on a Saturday, Sunday or legal holiday, the statement required to be filed by a dealer pursuant to NRS 365.170 or a supplier pursuant to NRS 365.192 must be filed not later than the next business day after that Saturday, Sunday or legal holiday.

2. Except as otherwise provided in NAC 365.197, the payment by a dealer or supplier of a tax imposed pursuant to chapter 365 of NRS shall be deemed received:

(a) 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 the payment properly addressed to the Department; or

(b) 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. by R105-01, 12-17-2001, eff. 1-1-2002; A by R142-04, 10-4-2004)

NAC 365.197 Electronic submission of statement of certain fuel sold: General requirements; receipt. (NRS 365.110, 365.175, 365.335)

1. Except as otherwise provided in NAC 365.198, a supplier shall electronically submit to the Department the statement required pursuant to the provisions of NRS 365.175:

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

(1) Receives 1,000,000 gallons or more of motor vehicle fuel for which taxes must be paid pursuant to subsection 2 of NRS 365.175 during a monthly period; or

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

(b) On or before January 1, 2007, if the 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 motor vehicle fuel for which taxes must be paid pursuant to subsection 2 of NRS 365.175 during a monthly period; or

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

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

2. The statement 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 supplier is required to remit with the statement.

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

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

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

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

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

NAC 365.198 Electronic submission of statement of certain fuel sold: Submission and approval of application. (NRS 365.110, 365.175, 365.335)

1. Before a supplier may submit a statement pursuant to the provisions of NAC 365.197, the supplier shall submit to the Department an application for the electronic submission of the statement required pursuant to the provisions of NRS 365.175 on a form prescribed by the Department.

2. If the application submitted by a supplier pursuant to subsection 1 is accurate and complete, the Department will approve the application of the supplier for the electronic submission of the statement required pursuant to the provisions of NRS 365.175.

3. A supplier shall not file a statement pursuant to the provisions of NAC 365.197 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 365.200 Return, report or statement filed without payment deemed delinquent; extension. (NRS 365.110, 365.330)

1. Except as otherwise provided in subsection 2, if a dealer or supplier is required to file with the Department a return, report or statement pursuant to chapter 365 of NRS and the return, report or statement is not accompanied by the payment of any tax that the dealer or supplier is required to remit with the return, report or statement pursuant to that chapter, the return, report or statement shall be deemed delinquent and the dealer or supplier may not retain any fee for collecting the tax pursuant to NRS 365.330.

2. The provisions of subsection 1 do not apply to a dealer or supplier who receives an extension of time to file a return, report or statement pursuant to NRS 365.135.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.205 Payment subsequently dishonored considered delinquent; exception. (NRS 365.110, 365.330)

1. Except as otherwise provided in subsection 2, if any payment of a tax pursuant to chapter 365 of NRS is received by the Department within the period prescribed for the payment of that tax pursuant to that chapter and the payment is subsequently dishonored upon presentation by the Department to a bank or other financial institution, the Department will consider the payment to be delinquent.

2. The Department will consider a payment specified in subsection 1 to be made on the date that it is originally tendered to the Department if the person who made the payment submits evidence satisfactory to the Department that the payment was dishonored because of the fault or error of the bank or financial institution.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)

NAC 365.207 Unlicensed person prohibited from retaining percentage of tax for certain costs. (NRS 365.110, 365.330, 365.600) An unlicensed dealer or supplier and any other unlicensed person who sells fuel shall not retain any amount authorized for a dealer or supplier pursuant to subsection 5 of NRS 365.330.

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

REFUNDS

NAC 365.210 Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund. (NRS 365.110, 365.370, 365.380)

1. If a person applies to the Department for a refund of any tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft pursuant to NRS 365.370, the person must submit with the application a receipt obtained from the person from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft was purchased. The receipt must include:

(a) The date of the purchase;

(b) The county in which the purchase was made;

(d) A statement indicating that the tax was paid to the person from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft was purchased.

2. The Department will issue or deny a refund pursuant to this section not later than 90 days after receipt of the request.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004; R150-08, 12-17-2008)

NAC 365.215 Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund. (NRS 365.110, 365.370, 365.380)

1. A person who uses motor vehicle fuel to propel a motor vehicle off the public highways of this State may obtain a refund of any tax paid by him or her pursuant to NRS 365.175 to 365.192, inclusive, for that portion of the motor vehicle fuel purchased which is used off those public highways.

2. A person who requests a refund pursuant to subsection 1 shall:

(a) If the motor vehicle is equipped with a computer or other device that is capable of computing the number of gallons of motor vehicle 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 motor vehicle fuel consumed off the public highways of this State; or

(b) If the motor vehicle is not equipped with a computer or other device specified in paragraph (a):

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

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

3. The Department will issue or deny a refund pursuant to this section not later than 90 days after receipt of the request.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08, 12-17-2008)

NAC 365.220 Fuel used to operate auxiliary equipment: Evidence of amount of fuel consumed; determination by Department. (NRS 365.110, 365.370, 365.380)

1. If a motor vehicle with auxiliary equipment consumes motor vehicle fuel and there is no auxiliary motor or separate fuel tank for the auxiliary motor, the operator of the motor vehicle must, to obtain a refund pursuant to NRS 365.370, submit evidence satisfactory to the Department to establish the amount of motor vehicle fuel used to operate the auxiliary equipment.

2. The Department will determine whether to issue such a refund pursuant to NRS 365.370 not later than 90 days after receipt of the application.

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08, 12-17-2008)

NAC 365.230 Fuel used to operate vehicle in idle not exempt. (NRS 365.110) The use of motor vehicle fuel to operate a motor vehicle in idle is not a use which is exempt from the taxes imposed by NRS 365.170 to 365.210, inclusive.

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

RECORDS

NAC 365.250 Records of exporter: Form and contents. (NRS 365.110, 365.500)

1. The records required to be kept pursuant to NRS 365.500 by an 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 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 by the exporter to the Department pursuant to NRS 365.515.

(Added to NAC by Dep’t of Motor Veh. by R143-03, eff. 1-16-2004)

NAC 365.255 Records of transporter: Form and contents. (NRS 365.110, 365.500)

1. The records required to be kept pursuant to NRS 365.500 by a 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 document to confirm receipt or delivery of any item listed in subsection 1 of NRS 365.500.

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

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

(1) The type of fuel in each tank;

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

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

(4) The type and amount of any additive placed into each tank, including, without limitation, transmix, ethanol, biodiesel, dye or any other additive which increases the volume of fuel in the tank.

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

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

(2) The origin and destination of fuel transported;

(3) All exchanges and transfers of fuel;

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

(5) The types of fuel imported and exported.

3. As used in this section, “consortium” means an association or combination of businesses which sell, transport, import or export aviation fuel, fuel for jet or turbine-powered aircraft or motor vehicle fuel, other than aviation 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 R143-03, eff. 1-16-2004; A by R150-08, 12-17-2008)

PENALTIES AND ENFORCEMENT

NAC 365.300 Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation. (NRS 365.110, 365.600)

1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 365.600, 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 $100 or more than $500.

(b) For a 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.

2. The Department may impose an administrative fine of not less than $1,500 or more than $2,500 for:

(a) Any violation of subsection 1 or 2 of NRS 365.500 or NRS 365.505 to 365.530, inclusive; or

(b) Any violation committed by:

(1) An exporter who sells or distributes motor vehicle fuel in this State or any other person who engages in business in this State as a supplier without obtaining a supplier’s license; or

(2) A supplier who, after receiving a notice from the Department that a supplier is not licensed pursuant to chapter 365 of NRS, sells special fuel to the unlicensed supplier without collecting the tax imposed pursuant to NRS 365.175 to 365.192, inclusive.

3. In lieu of imposing an administrative fine against a person for a first offense pursuant to paragraph (a) of subsection 1, the Department may issue to the person a notice of violation and directive to cease from any further violation.

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

(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004; R008-06, 5-4-2006; R150-08, 12-17-2008)

NAC 365.305 Order to seal fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff. (NRS 365.110, 365.605, 365.610)

1. The Department may issue an order to seal a fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier pursuant to NRS 365.605 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 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, dealer or 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)