Assembly Bill No. 346–Assemblyman Carpenter
(by request)

 

CHAPTER..........

 

AN ACT relating to special fuel; revising the provisions governing the operation or maintenance of a vehicle on a highway in this state using dyed special fuel; 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 366.203 is hereby amended to read as follows:

    366.203  1.  Special fuel, other than compressed natural gas,

liquefied petroleum gas or kerosene, which is exempt from the tax

pursuant to subsection 3 or 4 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.  Except as otherwise provided in subsections 3 [and 4,] , 4

and 5, 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.  [A] To the extent permitted by federal law, a person may

operate or maintain on a highway in this state any special mobile

equipment or farm equipment that contains in the fuel tank of the

special mobile equipment or farm equipment special fuel which has

been dyed. As used in this subsection:

    (a) “Farm equipment” means any self-propelled machinery or

motor vehicle that is designed solely for tilling soil or for

cultivating, harvesting or transporting crops or other agricultural

products from a field or other area owned or leased by the operator

of the farm equipment and in which the crops or agricultural

products are grown, to a field, yard, silo, cellar, shed or other facility

which is:

        (1) Owned or leased by the operator of the farm equipment;

and

        (2) Used to store or process the crops or agricultural

products.

The term includes a tractor, baler or swather or any implement used

to retrieve hay.

    (b) “Highway” does not include a controlled-access highway as

defined in NRS 484.041.

    5.  To the extent authorized by federal law, a person may

operate or maintain a motor vehicle on a highway in this state that

contains in the fuel tank special fuel which has been dyed if the

motor vehicle is used only to cross the highway to travel from one

parcel of land owned or controlled by the person to another parcel

of land owned or controlled by the person.

    6. 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 on July 1, 2003.

 

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