Assembly Bill No. 482

Assembly Bill No. 482-Committee on Taxation

CHAPTER

582

AN ACT relating to special fuel; authorizing the operation or maintenance of certain motor vehicles on the highways of this state which are propelled by special fuel that is dyed and exempt from the tax imposed on that fuel; and providing other matters properly relating thereto.

[Approved July 16, 1997]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. NRS 366.203 is hereby amended to read as follows:
366.2031. Special fuel which is exempt from the tax pursuant to [subsection 1 of] NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.
2. [A] Except as otherwise provided in subsection 3, a person shall not operate or maintain on any highway in this state a motor vehicle which contains in the fuel tank of that vehicle special fuel which has been dyed.
3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200 is exempt from the tax imposed by this chapter, may operate or maintain a motor vehicle on a highway in this state which contains in the fuel tank of that vehicle special fuel which has been dyed.
4. There is a rebuttable presumption that all special fuel which has not been dyed and which is sold or distributed in this state is for the purpose of propelling a motor vehicle.
Sec. 2. This act becomes effective upon passage and approval.
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