Senate Bill No. 452

Senate Bill No. 452-Committee on Taxation

CHAPTER

366

AN ACT relating to the tax on special fuel; providing for the taxation of emulsions of water-phased hydrocarbon fuel as special fuel; revising the rate of the tax on the sale or use of liquefied petroleum gas and compressed natural gas; and providing other matters properly relating thereto.

[Approved July 9, 1997]

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

Section 1. NRS 365.060 is hereby amended to read as follows:
365.060"Motor vehicle fuel" means gasoline, natural gasoline, casing-head gasoline [and] or any other inflammable or combustible liquid, [by whatever name such liquid may be] regardless of the name by which the liquid is known or sold, the chief use of which in this state is for the propulsion of motor vehicles, motorboats or aircraft other than jet or turbine-powered aircraft. [Kerosene,] The term does not include kerosene, gas oil, fuel oil, fuel for jet or turbine-powered aircraft, diesel fuel , [and] liquefied petroleum gas [are not considered motor vehicle fuel for the purposes of this chapter.] and an emulsion of water-phased hydrocarbon fuel, as that term is defined in section 2 of this act.
Sec. 2. Chapter 366 of NRS is hereby amended by adding thereto a new section to read as follows:
"Emulsion of water-phased hydrocarbon fuel" means a mixture of any hydrocarbon and water if the water is at least 20 percent by volume of the total mixture.
Sec. 3. NRS 366.020 is hereby amended to read as follows:
366.020As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 366.025 to 366.100, inclusive, and section 2 of this act have the meanings ascribed to them in those sections.
Sec. 4. NRS 366.060 is hereby amended to read as follows:
366.060"Special fuel" means [all combustible gases and liquids] any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, [except that it] including an emulsion of water-phased hydrocarbon fuel. The term does not include motor vehicle fuel as defined in chapter 365 of NRS.
Sec. 5. NRS 366.190 is hereby amended to read as follows:
366.1901. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels.
2. A tax is hereby imposed at [the] :
(a) The rate of 19 cents per gallon on the sale or use of an emulsion of water-phased hydrocarbon fuel;
(b) The rate of [23] 22 cents per gallon on the sale or use of liquefied petroleum gas ; and
(c) The rate of 21 cents per gallon on the sale or use of compressed natural gas.
Sec. 6. This act becomes effective on July 1, 1997.
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