SUMMARY--Transfers responsibility for collection of taxes and fees imposed on certain fuels from department of taxation to department of motor vehicles and public safety. (BDR 32-444)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to taxation; transferring the responsibility for the collection of taxes and fees imposed on certain fuels from the department of taxation to the department of motor vehicles and public safety; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
~^
Section 1 NRS 360.001 is hereby amended to read as follows:
360.001 As used in this Title, except as otherwise provided in chapters 364, 365, 366 , [and] 371 and 373 of NRS and unless the context requires otherwise:
1. "Department" means the department of taxation.
2. "Executive director" means the executive director of the department of taxation.
Sec. 2. Chapter 365 of NRS is hereby amended by adding thereto a new section to read as follows:
"Department" means the department of motor vehicles and public safety.
Sec. 3. NRS 373.020 is hereby amended to read as follows:
373.020 As used in this chapter, unless the context otherwise requires:
1. "Acquisition" or "acquire" means the opening, laying out, establishment, purchase, construction, securing, installation, reconstruction, lease, gift, grant from the United States of America, any agency, instrumentality or corporation thereof, the State of Nevada, any body corporate and politic therein, any corporation, or any person, the endowment, bequest, devise, condemnation, transfer, assignment, option to purchase, other contract, or other acquirement , [(] or any combination thereof [)] of any project, or an interest therein, authorized by this chapter.
2. "Board" means the board of county commissioners.
3. "City" means an incorporated city.
4. "Commission" means the regional transportation commission.
5. "Cost of the project," or any phrase of similar import, means all or any part designated by the board of the cost of any project, or interest therein, being acquired, which cost, at the option of the board may include all or any part of the incidental costs pertaining to the project, including, without limitation, preliminary expenses advanced by the county from money available for use therefor or any other source, or advanced by any city with the approval of the county from money available therefor or from any other source, or advanced by the State of Nevada or the Federal Government, or any corporation, agency or instrumentality thereof, with the approval of the county , [(] or any combination thereof [),] in the making of surveys, preliminary plans, estimates of costs, other preliminaries, the costs of appraising, printing, estimates, advice, contracting for the services of engineers, architects, financial consultants, attorneys at law, clerical help, other agents or employees, the costs of making, publishing, posting, mailing and otherwise giving any notice in connection with the project, the taking of options, the issuance of bonds and other securities, contingencies, the capitalization with bond proceeds of any interest on the bonds for any period not exceeding 1 year and of any reserves for the payment of the principal of an interest on the bonds, the filing or recordation of instruments, the costs of medium-term obligations, construction loans and other temporary loans of not exceeding 10 years appertaining to the project and of the incidental expenses incurred in connection with such financing or loans, and all other expenses necessary or desirable and appertaining to any project, as estimated or otherwise ascertained by the board.
6. "Department" means the department of motor vehicles and public safety.
7. "Federal securities" means bills, certificates of indebtedness, notes, bonds or similar securities which are direct obligations of, or the principal and interest of which securities are unconditionally guaranteed by, the United States of America.
[7.] 8. "Improvement" or "improve" means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement , [(] or any combination thereof [)] of any project, or an interest therein, authorized by this chapter. The term does not include renovation, reconditioning, patching, general maintenance or other minor repair.
[8.] 9. "Project" means street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, boulevard, alley, highway or other public right of way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights of way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition and improvement of all types of property therefor.
[9.] 10. "Town" means an unincorporated town.
Sec. 4. NRS 590.720 is hereby amended to read as follows:
590.720 "Department" means the department of [taxation.] motor vehicles and public safety.
Sec. 5. NRS 590.840 is hereby amended to read as follows:
590.840 1. Except as otherwise provided in subsection [3,] 2, the department shall collect for deposit in the fund a fee of 0.75 cent for each gallon of motor vehicle fuel, diesel fuel of grade number 1, diesel fuel of grade number 2 and heating oil imported into this state in one of those forms or refined in this state. The fee imposed by this section is in addition to the taxes imposed by chapters 365 and 366 of NRS.
2. [The department of motor vehicles and public safety shall cooperate with the department of taxation in ascertaining the amount of diesel fuel so imported and the identity of each person liable for payment of the fee upon it.
3.] The fee imposed by subsection 1 does not apply to motor vehicle fuel, diesel fuel of grade number 1, diesel fuel of grade number 2 or heating oil that is:
(a) Imported or refined by the United States, its unincorporated agencies and instrumentalities, or any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
(b) Exported from the state;
(c) Imported or refined by railroad companies for use in locomotive engines;
(d) Being transported through the state in interstate commerce; or
(e) Used as fuel for jet or turbine-powered aircraft.
[4.] 3. The fee is payable on or before the 25th day of each calendar month for those products subject to the fee that are handled during the preceding calendar month. The department shall prescribe by regulation the manner of payment of the fee and for this purpose may reasonably classify the persons liable for payment. The department may, in collecting the fee, employ any administrative power conferred upon it by chapter 365 of NRS.
[5.] 4. The expenses incurred by the department in performing its duties [under] pursuant to NRS 590.700 to 590.920, inclusive, are a charge against the fund.
Sec. 6. The regulations adopted by the department of taxation pursuant to NRS 365.110 are void. The legislative counsel shall remove those regulations from the Nevada Administrative Code as soon as practicable after July 1, 1999.
Sec. 7. This act becomes effective on July 1, 1999.