Adoption of this amendment will MAINTAIN a 2/3s majority vote requirement for final passage of SB471 (§ 1).
ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend sec. 2, page 2, line 10, by deleting “31” and inserting “33”.
Amend the bill as a whole by renumbering sections 14 through 52 as sections 16 through 54 and adding new sections designated sections 14 and 15, following sec. 13, to read as follows:
“Sec. 14. NRS 365.170 is hereby amended to read as follows:
365.170 [1.] Except as otherwise provided in NRS 365.135, every dealer shall, not later than the last day of each calendar month:
[(a)] 1. Render to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by him in this state, as well as all such fuel sold, distributed or used in this state by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and
[(b)] 2. Pay an excise tax on:
[(1)] (a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203; and
[(2)] (b) Aviation fuel in the amount of 2 cents per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203,
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so sold, distributed or used, in the manner and within the
time prescribed in this chapter.
[2. A dealer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.]
Sec. 15. NRS 365.175 is hereby amended to read as follows:
365.175 [1.] Except as otherwise provided in NRS 365.135, every supplier shall, not later than the last day of each calendar month:
[(a)] 1. Submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by him in this state; and
[(b)] 2. Pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon sold, distributed or used in the manner prescribed in this chapter.
[2. A supplier shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.]”.
Amend sec. 20, page 9, between lines 2 and 3, by inserting:
“4. If the Department determines that a dealer or supplier has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the dealer or supplier to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The dealer or supplier shall comply with the order immediately upon receiving notification of the order from the Department.”.
Amend sec. 29, page 13, line 13, by deleting:
“30 and 31” and inserting:
“32 and 33”.
Amend sec. 32, page 13, line 32, by deleting “30” and inserting “32”.
Amend sec. 47, page 21, by deleting lines 11 through 13 and inserting:
“4. [Each] If the Department determines that a special fuel supplier or special fuel dealer has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the special fuel supplier [and] or special fuel dealer [shall] to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the state. The special fuel supplier or special fuel dealer shall comply with the order immediately upon receiving notification of the order from the Department.”.