Senate Bill No. 471–Committee on Taxation
(On Behalf of the Department of Motor Vehicles)
March 24, 2003
____________
Referred to Committee on Taxation
SUMMARY—Revises provisions relating to certain taxes and fees regarding petroleum products and fuels for motor vehicles and aircraft. (BDR 32‑584)
FISCAL NOTE: Effect on Local Government: Yes.
Effect on the State: No.
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EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
AN ACT relating to taxation; revising certain provisions for the collection and administration of certain taxes and fees regarding petroleum products and fuels for motor vehicles and aircraft; making certain changes regarding the licensing, rights and responsibilities of certain dealers, suppliers, exporters, transporters and users of such fuels; providing a penalty; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1 Section 1. NRS 360A.040 is hereby amended to read as
1-2 follows:
1-3 360A.040 1. If a check submitted to the Department for
1-4 payment of any tax or fee required by chapter 365, 366 or 373 of
1-5 NRS or NRS 590.120 or 590.840 is dishonored upon presentment
1-6 for payment, the Department may [require] :
1-7 (a) Charge an additional fee of $25 for handling the check;
1-8 and
1-9 (b) Require that any future payments be made by cashier’s
1-10 check, traveler’s check, money order or cash.
2-1 2. If a check is submitted to the Department for payment of a
2-2 tax or fee required by chapter 365, 366 or 373 of NRS or NRS
2-3 590.120 or 590.840 on or before the date the tax or fee is due, but
2-4 is afterward dishonored upon presentment for payment, the
2-5 submission of the check shall be deemed not to constitute timely
2-6 payment of the tax or fee.
2-7 Sec. 2. NRS 360A.050 is hereby amended to read as follows:
2-8 360A.050 Except [as otherwise provided in] for any payments
2-9 authorized pursuant to NRS 365.328, 365.340 and 366.397[,] and
2-10 section 33 of this act, if the Department grants an extension of time
2-11 for paying any amount required to be paid pursuant to chapter 365,
2-12 366 or 373 of NRS or NRS 590.120 or 590.840, a person who pays
2-13 the amount within the period for which the extension is granted shall
2-14 pay, in addition to the amount owing, interest at the rate of 1 percent
2-15 per month from the date the amount would have been due without
2-16 the extension until the date of payment.
2-17 Sec. 3. NRS 360A.100 is hereby amended to read as follows:
2-18 360A.100 Except as otherwise provided in NRS 366.395:
2-19 1. If a person fails to file a return or the Department is not
2-20 satisfied with the return of any tax or fee required to be paid to the
2-21 Department pursuant to chapter 365, 366 or 373 of NRS or NRS
2-22 590.120 or 590.840, the Department may determine the amount
2-23 required to be paid upon the basis of:
2-24 (a) The facts contained in the return;
2-25 (b) Any information that is in the possession of the Department
2-26 or may come into its possession; or
2-27 (c) Reasonable estimates of the amount.
2-28 2. One or more deficiency determinations may be made with
2-29 respect to the amount due for one or more periods.
2-30 3. In making its determination of the amount required to be
2-31 paid, the Department shall impose a penalty and interest on the
2-32 amount of tax or fee determined to be due, calculated at the rate and
2-33 in the manner set forth in NRS 360A.060.
2-34 4. [The Department shall impose a penalty of 10 percent in
2-35 addition to the amount of a determination that is made if a person
2-36 fails to file a return with the Department.
2-37 5.] If a business is discontinued, a determination may be made
2-38 at any time thereafter within the period prescribed in NRS 360A.150
2-39 concerning liability arising out of that business, irrespective of
2-40 whether the determination is issued before the due date of the
2-41 liability.
2-42 Sec. 4. NRS 360A.150 is hereby amended to read as follows:
2-43 360A.150 1. Except as otherwise provided in subsections 2, 3
2-44 and 4, each notice of a deficiency determination issued by the
2-45 Department must be personally served or mailed within [3] 4 years
3-1 after the last day of the month following the period for which the
3-2 amount is proposed to be determined or within [3] 4 years after the
3-3 return is filed, whichever period expires later.
3-4 2. In the case of a failure to make a return or a claim for an
3-5 additional amount, each notice of determination must be mailed or
3-6 personally served within 8 years after the last day of the month
3-7 following the period for which the amount is proposed to be
3-8 determined.
3-9 3. If, before the expiration of the time prescribed in this section
3-10 for the mailing of a notice of determination, the taxpayer has signed
3-11 a waiver consenting to the mailing of the notice after that time, the
3-12 notice may be mailed at any time before the expiration of the period
3-13 agreed upon. The period so agreed upon may be extended by
3-14 subsequent agreements in writing if each agreement is made before
3-15 the expiration of the period previously agreed upon.
3-16 4. This section does not apply to cases of fraud or the
3-17 intentional evasion of a provision of chapter 365, 366 or 373 of
3-18 NRS or NRS 590.120 or 590.840, or any regulation of the
3-19 Department adopted pursuant thereto.
3-20 Sec. 5. NRS 360A.160 is hereby amended to read as follows:
3-21 360A.160 1. Any person against whom a deficiency
3-22 determination is made who believes that the determination is
3-23 incorrect may petition the Department for a redetermination within
3-24 30 days after being served with the notice of determination.
3-25 2. If a petition for redetermination is not filed within the period
3-26 prescribed in subsection 1, the person is deemed to have waived the
3-27 right to contest the determination or recover a refund.
3-28 3. For good cause shown, the Department may extend the time
3-29 within which a petition for redetermination must be filed. Any
3-30 request for an extension of time pursuant to this subsection must
3-31 be filed with the Department within 30 days after service of the
3-32 notice of determination.
3-33 Sec. 6. NRS 360A.170 is hereby amended to read as follows:
3-34 360A.170 A petition for redetermination must:
3-35 1. Set forth the amount of the determination that is contested
3-36 and the grounds for requesting a redetermination; and
3-37 2. [If an oral hearing is not requested, be] Be accompanied by
3-38 [the] :
3-39 (a) Payment of the amount of the determination that is not
3-40 contested; and
3-41 (b) Any books and records and other evidence which support the
3-42 petition.
4-1 Sec. 7. Chapter 365 of NRS is hereby amended by adding
4-2 thereto the provisions set forth as sections 8 to 11, inclusive, of this
4-3 act.
4-4 Sec. 8. “Transporter” means a person, except a supplier or
4-5 an exporter licensed pursuant to this chapter, who transports
4-6 motor vehicle fuel or fuel for jet or turbine-powered aircraft in
4-7 interstate commerce to or from any point within this state, or
4-8 solely within this state.
4-9 Sec. 9. Any applicant whose application for a license as a
4-10 dealer, supplier, exporter or transporter has been denied may
4-11 petition the Department for a hearing. The Department shall:
4-12 1. Grant the applicant a hearing.
4-13 2. Provide to the applicant, not less than 10 days before the
4-14 hearing, written notice of the time and place of the hearing.
4-15 Sec. 10. A license issued pursuant to this chapter:
4-16 1. Is valid until suspended, revoked or cancelled.
4-17 2. Is not transferable.
4-18 Sec. 11. If any person ceases to be a dealer, supplier,
4-19 exporter or transporter within this state by reason of the
4-20 discontinuance, sale or transfer of his business, he shall:
4-21 1. Notify the Department in writing at the time the
4-22 discontinuance, sale or transfer takes effect. The notice must give
4-23 the date of the discontinuance, sale or transfer, and the name and
4-24 address of any purchaser or transferee.
4-25 2. Surrender to the Department the license issued to him
4-26 pursuant to this chapter.
4-27 3. If he is:
4-28 (a) A dealer, file a monthly tax return and pay all taxes,
4-29 interest and penalties required pursuant to chapter 360A of NRS
4-30 and NRS 365.170 and 365.203 on or before the last day of the
4-31 month following the month of the discontinuance, sale or transfer
4-32 of the business.
4-33 (b) A supplier, file a monthly tax return and pay all taxes,
4-34 interest and penalties required pursuant to chapter 360A of NRS
4-35 and NRS 365.175 to 365.192, inclusive, on or before the last day of
4-36 the month following the month of the discontinuance, sale or
4-37 transfer of the business.
4-38 (c) An exporter, file the report required pursuant to NRS
4-39 365.515 on or before the last day of the month following the
4-40 month of the discontinuance, sale or transfer of the business.
4-41 (d) A transporter, file the report required pursuant to NRS
4-42 365.520 within 25 days after the end of the month of the
4-43 discontinuance, sale or transfer of the business.
5-1 Sec. 12. NRS 365.010 is hereby amended to read as follows:
5-2 365.010 As used in this chapter, unless the context otherwise
5-3 requires, the words and terms defined in NRS 365.015 to 365.088,
5-4 inclusive, and section 8 of this act have the meanings ascribed to
5-5 them in those sections.
5-6 Sec. 13. NRS 365.130 is hereby amended to read as follows:
5-7 365.130 1. The Department or its authorized agents may
5-8 make any audit, examination or inquiry of and concerning the
5-9 records, stocks, facilities, equipment and transactions of dealers,
5-10 suppliers, retailers [of petroleum products and carriers] , exporters
5-11 and transporters of petroleum products, and such other
5-12 investigations as it deems necessary to carry out the provisions of
5-13 this chapter.
5-14 2. If any investigation discloses that any report or any payment
5-15 has been incorrect, the Department may make such changes in
5-16 subsequent reports and payments as may be necessary to correct the
5-17 error so disclosed.
5-18 Sec. 14. NRS 365.170 is hereby amended to read as follows:
5-19 365.170 [1.] Except as otherwise provided in NRS 365.135,
5-20 every dealer shall, not later than the last day of each calendar month:
5-21 [(a)] 1. Render to the Department a statement of all aviation
5-22 fuel and fuel for jet or turbine-powered aircraft sold, distributed or
5-23 used by him in this state, as well as all such fuel sold, distributed or
5-24 used in this state by a purchaser thereof upon which sale,
5-25 distribution or use the dealer has assumed liability for the tax
5-26 thereon pursuant to NRS 365.020, during the preceding calendar
5-27 month; and
5-28 [(b)] 2. Pay an excise tax on:
5-29 [(1)] (a) All fuel for jet or turbine-powered aircraft in the
5-30 amount of 1 cent per gallon, plus any amount imposed by the county
5-31 in which the fuel is sold, distributed or used pursuant to NRS
5-32 365.203; and
5-33 [(2)] (b) Aviation fuel in the amount of 2 cents per gallon,
5-34 plus any amount imposed by the county in which the fuel is sold,
5-35 distributed or used pursuant to NRS 365.203,
5-36 so sold, distributed or used, in the manner and within the time
5-37 prescribed in this chapter.
5-38 [2. A dealer shall hold the amount of all taxes collected
5-39 pursuant to this chapter in a separate account in trust for the State.]
5-40 Sec. 15. NRS 365.175 is hereby amended to read as follows:
5-41 365.175 [1.] Except as otherwise provided in NRS 365.135,
5-42 every supplier shall, not later than the last day of each calendar
5-43 month:
6-1 [(a)] 1. Submit to the Department a statement of all motor
6-2 vehicle fuel, except aviation fuel, sold, distributed or used by him in
6-3 this state; and
6-4 [(b)] 2. Pay an excise tax on all motor vehicle fuel, except
6-5 aviation fuel, in the amount of 17.65 cents per gallon sold,
6-6 distributed or used in the manner prescribed in this chapter.
6-7 [2. A supplier shall hold the amount of all taxes collected
6-8 pursuant to this chapter in a separate account in trust for the State.]
6-9 Sec. 16. NRS 365.230 is hereby amended to read as follows:
6-10 365.230 1. The provisions of this chapter requiring the
6-11 payment of excise taxes do not apply to:
6-12 (a) Motor vehicle fuel, other than aviation fuel, sold by a
6-13 [suppliers;] supplier; or
6-14 (b) Aviation fuel or fuel for jet or turbine-powered aircraft sold
6-15 by a dealer,
6-16 in individual quantities of 500 gallons or less for export to another
6-17 state or country by the purchaser other than in the supply tank of a
6-18 motor vehicle or an aircraft, if the dealer or supplier is licensed in
6-19 the state of destination to collect and remit the applicable destination
6-20 state taxes thereon.
6-21 2. In support of any exemption from taxes on account of sales
6-22 of motor vehicle fuel or fuel for jet or turbine-powered aircraft in
6-23 individual quantities of 500 gallons or less for export by the
6-24 purchaser, the dealer or supplier who sold the fuel to the purchaser
6-25 shall retain in his files for at least [3] 4 years an export certificate
6-26 executed by the purchaser in such form and containing such
6-27 information as is prescribed by the Department. This certificate is
6-28 prima facie evidence of the exportation of the motor vehicle fuel or
6-29 fuel for jet or turbine-powered aircraft to which it applies only if
6-30 accepted by the dealer or supplier in good faith. If the purchaser
6-31 fails to export any part of the motor vehicle fuel or fuel for jet or
6-32 turbine-powered aircraft covered by the certificate, he shall remit to
6-33 the Department immediately thereafter the applicable amount in
6-34 taxes due on the part not exported. Upon failure to do so the
6-35 purchaser is subject to all penalties in this chapter for delinquency in
6-36 payment of taxes.
6-37 Sec. 17. NRS 365.270 is hereby amended to read as follows:
6-38 365.270 [1. After April 1, 1935, it] It is unlawful for any
6-39 person to be [a] :
6-40 1. A dealer without holding a license [of] as a dealer as
6-41 provided for in this chapter.
6-42 2. [After January 1, 2002, it is unlawful for any person to be a]
6-43 A supplier without holding a license [of] as a supplier as provided
6-44 for in this chapter.
7-1 3. An exporter without holding a license as an exporter as
7-2 provided for in this chapter.
7-3 4. A transporter without holding a license as a transporter as
7-4 provided for in this chapter.
7-5 Sec. 18. NRS 365.280 is hereby amended to read as follows:
7-6 365.280 Before becoming a dealer , [or] supplier, exporter or
7-7 transporter, a person shall apply to the Department, on forms to be
7-8 prescribed and furnished by the Department, for a license
7-9 authorizing the applicant to engage in business as a dealer [or
7-10 supplier.] , supplier, exporter or transporter.
7-11 Sec. 19. NRS 365.290 is hereby amended to read as follows:
7-12 365.290 1. Before granting any application for a license as a
7-13 dealer or supplier, the Department shall require the applicant to file
7-14 with the Department a bond executed by the applicant as principal,
7-15 and by a corporation qualified under the laws of this state as surety,
7-16 payable to this state and conditioned upon the faithful performance
7-17 of all the requirements of this chapter and upon the punctual
7-18 payment of all excise taxes, penalties and other obligations of the
7-19 applicant as a dealer or supplier.
7-20 2. The total amount of the bond or bonds required of any dealer
7-21 or supplier must be fixed by the Department at three times the
7-22 estimated maximum monthly tax, determined in such a manner as
7-23 the Department deems proper, or $1,000, whichever is greater. If the
7-24 Department determines that a person is habitually delinquent in
7-25 the payment of amounts due pursuant to this chapter, it may increase
7-26 the amount of his security to not more than five times the estimated
7-27 maximum monthly tax. When cash or a savings certificate,
7-28 certificate of deposit or investment certificate is used, the amount
7-29 required must be rounded off to the next larger integral multiple of
7-30 $100, within the same upper limit.
7-31 3. The Department may increase or decrease the amount of
7-32 security required by this section subject to the limitations provided
7-33 in this section.
7-34 4. No recovery on any bond, nor the execution of any new
7-35 bond, nor the revocation, cancellation or suspension of any license
7-36 affects the validity of any bond.
7-37 5. In lieu of any bond or bonds, a dealer or supplier may
7-38 deposit with the Department, under such terms and conditions as the
7-39 Department may prescribe, a like amount of lawful money of the
7-40 United States or any other form of security authorized by NRS
7-41 100.065. If security is provided in the form of a savings certificate,
7-42 certificate of deposit or investment certificate, the certificate must
7-43 state that the amount is unavailable for withdrawal except upon
7-44 order of the Department.
8-1 Sec. 20. NRS 365.300 is hereby amended to read as follows:
8-2 365.300 1. [Upon approval of the application] Except as
8-3 otherwise provided in subsection 2, the Department shall , upon
8-4 receipt of:
8-5 (a) The application and bond in proper form, issue to the
8-6 applicant a license as a dealer or supplier . [:
8-7 (a) An identification number; and
8-8 (b) A nonassignable license with a duplicate copy for each place
8-9 of business of the dealer or supplier in this state.
8-10 2. Each license and all duplicates must bear the identification
8-11 number of the dealer or supplier.
8-12 3. The license continues in force until cancelled, suspended or
8-13 revoked.
8-14 4. The dealer or supplier shall have his identification number
8-15 printed on each of his delivery tickets.]
8-16 (b) The application in proper form, issue to the applicant a
8-17 license as an exporter or a transporter.
8-18 2. The Department may refuse to issue a license pursuant this
8-19 section to any person:
8-20 (a) Who formerly held a license issued pursuant to this chapter
8-21 or a similar license of any other state, the District of Columbia, the
8-22 United States, a territory or possession of the United States or any
8-23 foreign country which, before the time of filing the application,
8-24 has been revoked for cause;
8-25 (b) Who applies as a subterfuge for the real party in interest
8-26 whose license, before the time of filing the application, has been
8-27 revoked for cause;
8-28 (c) Who, if he is a dealer or supplier, neglects or refuses to
8-29 furnish a bond as required by this chapter;
8-30 (d) Who is in default in the payment of a tax on motor vehicle
8-31 fuel or fuel for jet or turbine-powered aircraft in this state, any
8-32 other state, the District of Columbia, the United States, a territory
8-33 or possession of the United States or any foreign country;
8-34 (e) Who has failed to comply with any provision of this
8-35 chapter; or
8-36 (f) Upon other sufficient cause being shown.
8-37 Sec. 21. NRS 365.310 is hereby amended to read as follows:
8-38 365.310 1. The Department may suspend, cancel or revoke
8-39 the license of any dealer , [or] supplier , exporter or transporter
8-40 refusing or neglecting to comply with the provisions of this chapter.
8-41 2. If a dealer or supplier becomes delinquent in the payment of
8-42 excise taxes as prescribed by this chapter to the extent that his
8-43 liability exceeds the total amount of bond or bonds furnished by the
8-44 dealer or supplier, the Department shall suspend his license
8-45 immediately.
9-1 3. Before revoking or cancelling any license issued under this
9-2 chapter, the Department shall send a notice by registered or certified
9-3 mail to the dealer , [or] supplier , exporter or transporter at his last
9-4 known address. The notice must order the dealer , [or] supplier ,
9-5 exporter or transporter to show cause why his license should not be
9-6 revoked by appearing before the Department at Carson City,
9-7 Nevada, or such other place in this state as may be designated by the
9-8 Department, at a time not less than 10 days after the mailing of the
9-9 notice. The Department shall allow the dealer , [or] supplier ,
9-10 exporter or transporter an opportunity to be heard in pursuance of
9-11 the notice, and thereafter the Department may revoke or cancel his
9-12 license.
9-13 Sec. 22. NRS 365.330 is hereby amended to read as follows:
9-14 365.330 1. The excise taxes prescribed in this chapter must
9-15 be paid on or before the last day of each calendar month to the
9-16 Department. The Department shall deliver the taxes to the State
9-17 Treasurer, who shall provide to the dealer, supplier or user a receipt
9-18 for the payment of the taxes.
9-19 2. Except as otherwise provided in subsection 3:
9-20 (a) From the tax found to be due upon any statement submitted
9-21 by a dealer pursuant to NRS 365.170 , [or a user pursuant to NRS
9-22 365.200,] the dealer [or user] may retain an amount equal to 2
9-23 percent of the amount of the tax collected to cover the dealer’s [or
9-24 user’s] costs of collection of the tax and of compliance with this
9-25 chapter , and the dealer’s [or user’s] handling losses occasioned by
9-26 evaporation, spillage or other similar causes.
9-27 [3.] (b) Each supplier may retain an amount equal to 2 percent
9-28 of the amount of the tax collected by the supplier [as a fee for
9-29 making the collection.] to cover the supplier’s costs of collection of
9-30 the tax and of compliance with this chapter, and the supplier’s
9-31 handling losses occasioned by evaporation, spillage or other
9-32 similar causes.
9-33 3. A dealer or supplier who fails to submit a tax return when
9-34 due pursuant to this chapter or fails to pay the tax when due
9-35 pursuant to this chapter is not entitled to retain any of the amount
9-36 authorized pursuant to subsection 2 for any month for which a tax
9-37 return is not filed when due or a payment is not made when due.
9-38 4. If the Department determines that a dealer or supplier has
9-39 failed to submit a tax return when due pursuant to this chapter or
9-40 failed to pay the tax when due pursuant to this chapter, the
9-41 Department may order the dealer or supplier to hold the amount
9-42 of all taxes collected pursuant to this chapter in a separate
9-43 account in trust for the State. The dealer or supplier shall comply
9-44 with the order immediately upon receiving notification of the
9-45 order from the Department.
10-1 Sec. 23. NRS 365.340 is hereby amended to read as follows:
10-2 365.340 1. If the amount of any excise tax for any month is
10-3 not paid to the State on or before the last day of the next month, it
10-4 becomes delinquent at the close of business on that day. A dealer,
10-5 supplier or user may have up to 15 additional days to make the
10-6 payment if he makes written application to the Department on or
10-7 before the day the payment is due and the Department finds good
10-8 cause for the extension.
10-9 2. The proceeds from any penalty levied for the delinquent
10-10 payment of an excise tax must be [allocated proportionately to]
10-11 deposited with the State Treasurer to the credit of the State
10-12 Highway Fund . [, the county gas tax funds, the Account for Taxes
10-13 on Aviation Fuel and the Account for Taxes on Fuel for Jet or
10-14 Turbine-Powered Aircraft by the Department.]
10-15 Sec. 24. NRS 365.380 is hereby amended to read as follows:
10-16 365.380 1. A claimant for refund must present to the
10-17 Department a refund claim form accompanied by the original
10-18 invoices showing the purchase. The refund forms must state the total
10-19 amount of fuel so purchased and used otherwise than for the
10-20 propulsion of motor vehicles or jet or turbine-powered aircraft and
10-21 the manner and the equipment in which the claimant has used the
10-22 fuel.
10-23 2. A claimant for refund of tax on motor vehicle fuel or fuel for
10-24 jet or turbine-powered aircraft purchased and exported from this
10-25 state shall execute and furnish to the Department a certificate of
10-26 exportation on such form as may be prescribed by the Department.
10-27 3. An invoice to qualify for refund must contain at least:
10-28 (a) The number of gallons of fuel purchased;
10-29 (b) The price per gallon;
10-30 (c) The total purchase price of the fuel; and
10-31 (d) Such other information as may be prescribed by the
10-32 Department.
10-33 4. The signature on the refund claim form subjects the claimant
10-34 to the charge of perjury for false statements contained on the refund
10-35 application.
10-36 5. Daily records must be maintained and preserved for a period
10-37 of [3] 4 years for audit purposes of all motor vehicle fuel and fuel
10-38 for jet or turbine-powered aircraft used. The record must set forth:
10-39 (a) The piece of equipment being supplied with the fuel;
10-40 (b) The number of gallons of fuel used in each fill; and
10-41 (c) The purpose for which the piece of equipment will be
10-42 used.
10-43 The motor vehicle fuel fills must be further classified according to
10-44 whether the motor vehicle fuel was used on or off the highway.
11-1 6. If a motor vehicle with auxiliary equipment consumes motor
11-2 vehicle fuel and there is no auxiliary motor or separate tank for the
11-3 motor, a refund of 20 percent of the tax paid on the fuel used in the
11-4 vehicle may be claimed without the necessity of furnishing proof of
11-5 the amount of fuel consumed in the operation of the auxiliary
11-6 equipment. The Department shall, by regulation, establish uniform
11-7 refund provisions for the respective classes of users who claim
11-8 refunds of more than 20 percent of the tax paid.
11-9 7. No person may be granted a refund of motor vehicle fuel
11-10 taxes for off-highway use when the consumption takes place on
11-11 highways constructed and maintained by public funds, on federal
11-12 proprietary lands or reservations where the claimant has no
11-13 ownership or control over the land or highways, except when the
11-14 person is under a contractual relationship with the Federal
11-15 Government or one of its agencies and is engaged in the
11-16 performance of his duties pursuant to that relationship. Employment
11-17 of a person by the Federal Government or any of its agencies does
11-18 not constitute a contractual relationship for the purpose of this
11-19 subsection.
11-20 8. If, in the opinion of the Department, it would be beneficial
11-21 to the State for a refund claimant to become a licensed dealer or
11-22 supplier, the claimant may, at the option of the Department, be
11-23 required to become a licensed dealer or supplier rather than a refund
11-24 claimant unless the claimant chooses to claim refunds at the tax rate,
11-25 less 2 percent.
11-26 Sec. 25. NRS 365.390 is hereby amended to read as follows:
11-27 365.390 Upon the presentation of the invoices, written
11-28 statements, tax exemption certificates or exportation certificates
11-29 required pursuant to this chapter, the Department shall cause to be
11-30 repaid to the claimant from the taxes collected under this chapter an
11-31 amount equal to the taxes paid by the claimant less the percentage
11-32 allowed the dealer[, supplier or user] or supplier pursuant to
11-33 NRS 365.330.
11-34 Sec. 26. NRS 365.420 is hereby amended to read as follows:
11-35 365.420 [Except as provided in NRS 360.235, all:]
11-36 1. Applications for refund based upon exportation of motor
11-37 vehicle fuel or fuel for jet or turbine-powered aircraft from this state
11-38 must be filed with the Department within 3 months [from] after the
11-39 date of exportation.
11-40 2. Other applications, together with the necessary supporting
11-41 evidence, must be filed with the Department within [6 months from]
11-42 12 months after the date of purchase.
11-43 3. Rights to refunds are forfeited if applications are not filed
11-44 with the Department within the times prescribed in this section.
12-1 Sec. 27. NRS 365.500 is hereby amended to read as follows:
12-2 365.500 1. Every dealer , [and] supplier , exporter and
12-3 transporter shall cause to be kept a true record, in such form as may
12-4 be prescribed or approved by the Department, of all stocks of motor
12-5 vehicle fuel and fuel for jet or turbine-powered aircraft and of other
12-6 inflammable or combustible liquids, and of all manufacture,
12-7 refining, compounding, blending, purchases, receipts, exportations,
12-8 transportations, use, sales and distribution thereof.
12-9 2. The records are subject to inspection at all times within
12-10 business hours by the Department or its authorized agents, and must
12-11 remain available for inspection for a period of [3] 4 years after the
12-12 date of any entry therein.
12-13 3. If a dealer [or suppliers] , supplier, exporter or transporter
12-14 wishes to keep proper books and records pertaining to business done
12-15 in Nevada elsewhere than within the State of Nevada for inspection
12-16 as provided in this section, he must pay a fee for the examination in
12-17 an amount per day equal to the amount set by law for out-of-state
12-18 travel for each day or fraction thereof during which the examiner is
12-19 actually engaged in examining [the books of the dealer or supplier,]
12-20 those books and records, plus the actual expenses of the examiner
12-21 during the time that the examiner is absent from [Carson City,
12-22 Nevada,] this state for the purpose of making the examination, but
12-23 the time must not exceed 1 day going to and 1 day coming from the
12-24 place where the examination is to be made in addition to the number
12-25 of days or fractions thereof the examiner is actually engaged in
12-26 auditing [the dealer’s or supplier’s books.] those books and records.
12-27 Not more than two such examinations may be charged against any
12-28 dealer , [or] supplier , exporter or transporter in any year.
12-29 4. Any money received must be deposited by the Department
12-30 to the credit of the fund or operating account from which the
12-31 expenditures for the examination were paid.
12-32 5. Upon the demand of the Department, each dealer , [or]
12-33 supplier , exporter or transporter shall furnish a statement showing
12-34 the contents of the records to such extent and in such detail and form
12-35 as the Department may require.
12-36 Sec. 28. NRS 365.510 is hereby amended to read as follows:
12-37 365.510 1. Every retailer shall maintain and keep within the
12-38 State for a period of [3] 4 years a true record of motor vehicle fuel
12-39 or fuel for jet or turbine-powered aircraft received, of the price
12-40 thereof and the name of the person who supplies the fuel, together
12-41 with delivery tickets, invoices and such other records as the
12-42 Department may require.
12-43 2. Such records are subject to inspection by the Department or
12-44 its authorized agents at all times within business hours.
13-1 Sec. 29. NRS 365.520 is hereby amended to read as follows:
13-2 365.520 1. Every [carrier, whether common, contract or
13-3 private,] transporter, except a dealer licensed under this chapter or a
13-4 wholesale distributor transporting the products of a dealer licensed
13-5 under this chapter, who transports motor vehicle fuel or fuel for jet
13-6 or turbine-powered aircraft in interstate commerce to or from any
13-7 point within [the State of Nevada] this state, or solely within this
13-8 state, shall report all of those deliveries to the Department . [all
13-9 deliveries so made.
13-10 2. Such]
13-11 2. A report must [cover the period of] be made for each
13-12 calendar month and must be filed within 25 days after the end of
13-13 [that month.] the month for which the report is made. The report
13-14 must show:
13-15 (a) The name and address of every consignor and consignee and
13-16 of every person other than the designated consignee to whom
13-17 delivery has actually been made.
13-18 (b) The date of every delivery.
13-19 (c) The amount of every delivery in gallons.
13-20 (d) Such other information as the Department may require.
13-21 [3. The Department or its authorized agents may examine the
13-22 books and records of any carrier during business hours to determine
13-23 if the provisions of this section have been or are being complied
13-24 with.]
13-25 Sec. 30. NRS 365.570 is hereby amended to read as follows:
13-26 365.570 1. It is unlawful for any person:
13-27 (a) To refuse or neglect to make any statement, report or return
13-28 required by the provisions of this chapter;
13-29 (b) Knowingly to make, or aid or assist any other person in
13-30 making, a false statement in a report to the Department or in
13-31 connection with an application for refund of any tax;
13-32 (c) Knowingly to collect or attempt to collect or cause to be
13-33 repaid to him or to any person, either directly or indirectly, any
13-34 refund of any tax without being entitled to the same;
13-35 (d) To engage in business in this state as a dealer , [or] supplier
13-36 or exporter or to act in this state as a [carrier of motor vehicle fuel,
13-37 fuel for jet or turbine-powered aircraft, special fuel or other
13-38 inflammable or combustible liquids] transporter without being the
13-39 holder of an uncancelled license authorizing him to engage in [such]
13-40 that business or to act in [such] that capacity;
13-41 (e) To sell any motor vehicle fuel or fuel for jet or turbine-
13-42 powered aircraft upon which the tax imposed by this chapter has not
13-43 been paid, purchased by or consigned to him by any person other
13-44 than a licensed dealer or supplier; or
14-1 (f) To act as an agent to sell any motor vehicle fuel or fuel for jet
14-2 or turbine-powered aircraft, obtained in any manner, upon which the
14-3 tax imposed by this chapter has not been paid.
14-4 2. Each day or part thereof during which any person engages in
14-5 business as a dealer , [or]supplier or exporter or acts as a
14-6 transporter without being the holder of an uncancelled license
14-7 authorizing him to engage in that business or to act in that
14-8 capacity constitutes a separate offense within the meaning of this
14-9 section.
14-10 Sec. 31. Chapter 366 of NRS is hereby amended by adding
14-11 thereto the provisions set forth as sections 32 and 33 of this act.
14-12 Sec. 32. “Special fuel transporter” means a person, except a
14-13 special fuel supplier or special fuel exporter licensed pursuant to
14-14 this chapter, who transports special fuel in interstate commerce to
14-15 or from any point within this state, or solely within this state.
14-16 Sec. 33. 1. If the amount of any excise tax for any
14-17 reporting period is not paid to the State on or before the day the
14-18 payment is due pursuant to this chapter, the payment becomes
14-19 delinquent at the close of business on that day. A special fuel
14-20 supplier, special fuel dealer or special fuel user may have up to 15
14-21 additional days to make the payment if he makes written
14-22 application to the Department on or before the day the payment is
14-23 due and the Department finds good cause for the extension.
14-24 2. The proceeds from any penalty levied for the delinquent
14-25 payment of an excise tax must be deposited with the State
14-26 Treasurer to the credit of the State Highway Fund.
14-27 Sec. 34. NRS 366.020 is hereby amended to read as follows:
14-28 366.020 As used in this chapter, unless the context otherwise
14-29 requires, the words and terms defined in NRS 366.025 to 366.100,
14-30 inclusive, and section 32 of this act have the meanings ascribed to
14-31 them in those sections.
14-32 Sec. 35. NRS 366.140 is hereby amended to read as follows:
14-33 366.140 1. Every special fuel supplier, special fuel dealer ,
14-34 special fuel exporter, special fuel transporter or special fuel user
14-35 and every other person transporting or storing special fuel in this
14-36 state shall keep such records, receipts, invoices and other pertinent
14-37 papers with respect thereto as the Department requires.
14-38 2. The records, receipts, invoices and other pertinent papers
14-39 used in the preparation of a report or return required pursuant to this
14-40 chapter must be preserved for 4 years after the report or return is
14-41 filed with the Department.
14-42 3. The records, receipts, invoices and other pertinent papers
14-43 must be available at all times during business hours to the
14-44 Department or its authorized agents.
15-1 Sec. 36. NRS 366.150 is hereby amended to read as follows:
15-2 366.150 1. The Department or its authorized agents may:
15-3 (a) Examine the books, papers, records and equipment of any
15-4 special fuel supplier, special fuel dealer, special fuel exporter,
15-5 special fuel transporter, special fuel user or any other person
15-6 transporting or storing special fuel ; [as defined in NRS 366.060;]
15-7 (b) Investigate the character of the disposition which any person
15-8 makes of special fuel; and
15-9 (c) Stop and inspect a motor vehicle that is using or transporting
15-10 special fuel,
15-11 to determine whether all excise taxes due pursuant to this chapter
15-12 are being properly reported and paid.
15-13 2. The fact that the books, papers, records and equipment
15-14 described in paragraph (a) of subsection 1 are not maintained in this
15-15 state at the time of demand does not cause the Department to lose
15-16 any right of examination pursuant to this chapter at the time and
15-17 place those books, papers, records and equipment become available.
15-18 3. If a special fuel supplier, special fuel dealer, special fuel
15-19 exporter, special fuel transporter or special fuel user wishes to
15-20 keep proper books and records pertaining to business done in
15-21 Nevada elsewhere than within the State of Nevada for inspection
15-22 as provided in this section, he must pay a fee for the examination
15-23 in an amount per day equal to the amount set by law for out-of-
15-24 state travel for each day or fraction thereof during which the
15-25 examiner is actually engaged in examining those books and
15-26 records, plus the actual expenses of the examiner during the time
15-27 that the examiner is absent from this state for the purpose of
15-28 making the examination, but the time must not exceed 1 day going
15-29 to and 1 day coming from the place where the examination is to be
15-30 made in addition to the number of days or fractions thereof the
15-31 examiner is actually engaged in auditing those books and records.
15-32 Not more than two such examinations may be charged against any
15-33 special fuel supplier, special fuel dealer, special fuel exporter,
15-34 special fuel transporter or special fuel user in any year.
15-35 4. Any money received must be deposited by the Department
15-36 to the credit of the fund or operating account from which the
15-37 expenditures for the examination were paid.
15-38 5. Upon the demand of the Department, each special fuel
15-39 supplier, special fuel dealer, special fuel exporter, special fuel
15-40 transporter or special fuel user shall furnish a statement showing
15-41 the contents of the records to such extent and in such detail and
15-42 form as the Department may require.
15-43 Sec. 37. NRS 366.160 is hereby amended to read as follows:
15-44 366.160 1. All records of mileage operated, origin and
15-45 destination points within this state, equipment operated in this state,
16-1 gallons or cubic feet consumed, and tax paid must at all reasonable
16-2 times be open to the public.
16-3 2. All supporting schedules, invoices and other pertinent papers
16-4 relative to the business affairs and operations of any special fuel
16-5 supplier, special fuel dealer , special fuel exporter, special fuel
16-6 transporter or special fuel user, and any information obtained by an
16-7 investigation of the records and equipment of any special fuel
16-8 supplier, special fuel dealer , special fuel exporter, special fuel
16-9 transporter or special fuel user, shall be deemed confidential and
16-10 must not be revealed to any person except as necessary to administer
16-11 this chapter or as otherwise provided by law.
16-12 Sec. 38. NRS 366.170 is hereby amended to read as follows:
16-13 366.170 The Department may, upon request from officials to
16-14 whom is entrusted the enforcement of the special fuel tax law of any
16-15 other state, the District of Columbia, the United States, its territories
16-16 or possessions, or any foreign country, forward to those officials any
16-17 information which it may have relative to the receipt, storage,
16-18 delivery, sale, use or other disposition of special fuel by any special
16-19 fuel supplier, special fuel [exporter,] dealer, special fuel [dealer]
16-20 exporter, special fuel transporter or special fuel user, if such other
16-21 state, district, territory or possession furnishes similar information to
16-22 this state.
16-23 Sec. 39. NRS 366.203 is hereby amended to read as follows:
16-24 366.203 1. Special fuel, other than compressed natural gas,
16-25 liquefied petroleum gas or kerosene, which is exempt from the tax
16-26 pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it
16-27 is removed for distribution from a rack. The dye added to the
16-28 exempt special fuel must be of the color and concentration required
16-29 by the regulations adopted by the Secretary of the Treasury pursuant
16-30 to 26 U.S.C. § 4082.
16-31 2. Except as otherwise provided in subsections 3 and 4, a
16-32 person shall not operate or maintain on any highway in this state a
16-33 motor vehicle which contains in the fuel tank of that vehicle special
16-34 fuel which has been dyed. A person who operates or maintains a
16-35 motor vehicle in violation of this subsection and the registered
16-36 owner of the motor vehicle are jointly and severally liable for any
16-37 taxes, penalties and interest payable to the Department.
16-38 3. A person who, pursuant to subsection 2, 3 or 4 of NRS
16-39 366.200 is exempt from the tax imposed by this chapter, may
16-40 operate or maintain a motor vehicle on a highway in this state which
16-41 contains in the fuel tank of that vehicle special fuel which has been
16-42 dyed.
16-43 4. A person may operate or maintain on a highway in this state
16-44 any special mobile equipment or farm equipment that contains in the
17-1 fuel tank of the special mobile equipment or farm equipment special
17-2 fuel which has been dyed. As used in this subsection:
17-3 (a) “Farm equipment” means any self-propelled machinery or
17-4 motor vehicle that is designed solely for tilling soil or for
17-5 cultivating, harvesting or transporting crops or other agricultural
17-6 products from a field or other area owned or leased by the operator
17-7 of the farm equipment and in which the crops or agricultural
17-8 products are grown, to a field, yard, silo, cellar, shed or other facility
17-9 which is:
17-10 (1) Owned or leased by the operator of the farm equipment;
17-11 and
17-12 (2) Used to store or process the crops or agricultural
17-13 products.
17-14 The term includes a tractor, baler or swather or any implement used
17-15 to retrieve hay.
17-16 (b) “Highway” does not include a controlled-access highway as
17-17 defined in NRS 484.041.
17-18 5. There is a rebuttable presumption that all special fuel which
17-19 has not been dyed and which is sold or distributed in this state is for
17-20 the purpose of propelling a motor vehicle.
17-21 Sec. 40. NRS 366.220 is hereby amended to read as follows:
17-22 366.220 1. Except as otherwise provided in this chapter, it is
17-23 unlawful for any [special] :
17-24 (a) Special fuel supplier, special fuel dealer or special fuel user
17-25 to sell or use special fuel within this state unless the special fuel
17-26 supplier, special fuel dealer or special fuel user is the holder of a
17-27 special fuel supplier’s, special fuel dealer’s or special fuel user’s
17-28 license issued to him by the Department.
17-29 (b) Person to be a:
17-30 (1) Special fuel exporter unless the person is the holder of a
17-31 special fuel exporter’s license issued to him by the Department.
17-32 (2) Special fuel transporter unless the person is the holder
17-33 of a special fuel transporter’s license issued to him by the
17-34 Department.
17-35 2. The Department may adopt regulations relating to the
17-36 issuance of any special fuel supplier’s, special fuel dealer’s , special
17-37 fuel exporter’s, special fuel transporter’s or special fuel user’s
17-38 license and the collection of fees therefor.
17-39 Sec. 41. NRS 366.240 is hereby amended to read as follows:
17-40 366.240 1. [The] Except as otherwise provided in subsection
17-41 2, the Department shall:
17-42 (a) Upon receipt of the application and bond in proper form,
17-43 issue to the applicant a special fuel supplier’s or special fuel dealer’s
17-44 license.
18-1 (b) Upon receipt of the application in proper form, issue to the
18-2 applicant a special fuel exporter’s, special fuel transporter’s or
18-3 special fuel user’s license.
18-4 2. The Department may refuse to issue a [special fuel
18-5 supplier’s, special fuel dealer’s license or special fuel user’s] license
18-6 pursuant to this section to any person:
18-7 (a) Who formerly held a [special fuel license in this state,]
18-8 license issued pursuant to this chapter or a similar license of any
18-9 other state, the District of Columbia, the United States, a territory or
18-10 possession of the United States or any foreign country which, before
18-11 the time of filing the application, has been revoked for cause;
18-12 (b) Who applies as a subterfuge for the real party in interest
18-13 whose license, before the time of filing the application, has been
18-14 revoked for cause;
18-15 (c) Who, if he is a special fuel supplier or special fuel dealer,
18-16 neglects or refuses to furnish a bond as required by this chapter;
18-17 (d) Who is in default in the payment of a tax on special fuel in
18-18 this state, any other state, the District of Columbia, the United
18-19 States, a territory or possession of the United States or any foreign
18-20 country; [or]
18-21 (e) Who has failed to comply with any provision of this
18-22 chapter; or
18-23 (f) Upon other sufficient cause being shown.
18-24 Sec. 42. NRS 366.250 is hereby amended to read as follows:
18-25 366.250 Any applicant whose application for a special fuel
18-26 supplier’s license, special fuel dealer’s license , special fuel
18-27 exporter’s license, special fuel transporter’s license or special
18-28 fuel user’s license has been denied may petition the Department for
18-29 a hearing. The Department shall:
18-30 1. Grant the applicant a hearing.
18-31 2. Provide to the [person,] applicant, not less than 10 days
18-32 before the hearing, written notice of the time and place of the
18-33 hearing.
18-34 Sec. 43. NRS 366.260 is hereby amended to read as follows:
18-35 366.260 1. [Each special fuel supplier’s license or special
18-36 fuel dealer’s] A license issued pursuant to this chapter:
18-37 (a) Except as otherwise provided in subsection 2, is valid until
18-38 suspended [or revoked for cause or otherwise] , revoked or
18-39 cancelled.
18-40 (b) Is not transferable.
18-41 2. Each special fuel user’s license is valid for [the] a calendar
18-42 year unless suspended [or revoked for cause or otherwise cancelled.
18-43 3. The license of a special fuel supplier, special fuel dealer or
18-44 special fuel user is not transferable.] , revoked or cancelled.
19-1 Sec. 44. NRS 366.270 is hereby amended to read as follows:
19-2 366.270 [Whenever] If any person ceases to be a special fuel
19-3 supplier, special fuel dealer , special fuel exporter, special fuel
19-4 transporter or special fuel user within [the] this state by reason of
19-5 the discontinuance, sale or transfer of his business, he shall:
19-6 1. Notify the Department in writing at the time the
19-7 discontinuance, sale or transfer takes effect. The notice must give
19-8 the date of the discontinuance [and, in the event of a sale, the date
19-9 thereof] , sale or transfer, and the name and address of [the] any
19-10 purchaser or transferee.
19-11 2. Surrender to the Department the license issued to him by the
19-12 Department.
19-13 3. If he is [a] :
19-14 (a) A special fuel user, file [a quarterly] the tax return required
19-15 pursuant to NRS 366.380 and pay all taxes, interest and penalties
19-16 required pursuant to this chapter and chapter 360A of NRS ,
19-17 [366.370 and 366.380,] except that both the filing and payment are
19-18 due on or before the last day of the month following the month of
19-19 the discontinuance, sale or transfer of the business.
19-20 [4. If he is a]
19-21 (b) A special fuel supplier, file [a monthly] the tax return
19-22 required pursuant to NRS 366.383 and pay all taxes, interest and
19-23 penalties required pursuant to this chapter and chapter 360A of
19-24 NRS [366.370 and 366.383] on or before the last day of the month
19-25 following the month of the discontinuance, sale or transfer of the
19-26 business.
19-27 [5. If he is a]
19-28 (c) A special fuel dealer, file [a monthly] the tax return required
19-29 pursuant to NRS 366.386 and pay all taxes, interest and penalties
19-30 required pursuant to [NRS 366.370 and 366.386] this chapter and
19-31 chapter 360A of NRS, except that both the filing and payment are
19-32 due on or before the last day of the month following the month of
19-33 the discontinuance, sale or transfer of the business.
19-34 (d) A special fuel exporter, file the report required pursuant to
19-35 NRS 366.387 on or before the last day of the month following the
19-36 month of the discontinuance, sale or transfer of the business.
19-37 (e) A special fuel transporter, file the report required pursuant
19-38 to NRS 366.695 within 25 days after the end of the month of the
19-39 discontinuance, sale or transfer of the business.
19-40 Sec. 45. NRS 366.350 is hereby amended to read as follows:
19-41 366.350 1. The Department may revoke the license of any
19-42 special fuel dealer, special fuel supplier , special fuel exporter,
19-43 special fuel transporter or special fuel user for reasonable cause[.] ,
19-44 including, without limitation, refusing or neglecting to comply
19-45 with the provisions of this chapter.
20-1 2. Before revoking a license, the Department shall send a
20-2 notice by registered or certified mail to the licensee at his last
20-3 known address ordering him to appear before the Department at a
20-4 time not less than 10 days after the mailing of the notice and show
20-5 cause why the license should not be revoked.
20-6 Sec. 46. NRS 366.370 is hereby amended to read as follows:
20-7 366.370 1. Except as otherwise provided in [subsections 4
20-8 and 5 and NRS 366.380,] this chapter, the excise tax imposed by
20-9 this chapter with respect to the use or sale of special fuel during any
20-10 calendar quarter is due on or before the last day of the first month
20-11 following the quarterly period to which it relates.
20-12 2. If the due date falls on a Saturday, Sunday or legal holiday,
20-13 the next business day is the final due date.
20-14 3. Payment shall be deemed received on the date shown by the
20-15 cancellation mark stamped by the United States Postal Service or
20-16 the postal service of any other country upon an envelope containing
20-17 payment properly addressed to the Department.
20-18 4. A special fuel supplier shall pay the tax imposed by this
20-19 chapter at the time he files his [monthly] tax return pursuant to
20-20 NRS 366.383.
20-21 5. A special fuel dealer shall pay the tax imposed by this
20-22 chapter at the time he files his [monthly] tax return pursuant to
20-23 NRS 366.386.
20-24 Sec. 47. NRS 366.386 is hereby amended to read as follows:
20-25 366.386 1. On or before the last day of the month following
20-26 each [month,] reporting period, a special fuel dealer shall file with
20-27 the Department a tax return for the preceding [month,] reporting
20-28 period, regardless of the amount of tax collected, on a form
20-29 prescribed by the Department.
20-30 2. The tax return must:
20-31 (a) Include information required by the Department for the
20-32 administration and enforcement of this chapter; and
20-33 (b) Be accompanied by a remittance, payable to the Department,
20-34 for the amount of the tax due.
20-35 3. Except as otherwise provided in this subsection, the
20-36 reporting period for a special fuel dealer is a calendar month.
20-37 Upon application by a special fuel dealer, the Department may
20-38 assign to the special fuel dealer for a specific calendar year:
20-39 (a) A reporting period consisting of that entire calendar year if
20-40 the Department estimates, based upon the tax returns filed by the
20-41 special fuel dealer for the preceding calendar year, that the special
20-42 fuel dealer will sell not more than 200 gallons of special fuel in
20-43 this state each calendar month of that reporting period.
20-44 (b) Two reporting periods consisting of 6 consecutive calendar
20-45 months, commencing on the first day of January and July,
21-1 respectively, if the Department estimates, based upon the tax
21-2 returns filed by the special fuel dealer for the preceding calendar
21-3 year, that the special fuel dealer will sell more than 200 gallons
21-4 but not more than 500 gallons of special fuel in this state each
21-5 calendar month during those reporting periods.
21-6 (c) Four reporting periods consisting of 3 consecutive months,
21-7 commencing on the first day of January, April, July and October,
21-8 respectively, if the Department estimates, based upon the tax
21-9 returns filed by the special fuel dealer for the preceding calendar
21-10 year, that the special fuel dealer will sell more than 500 gallons
21-11 but less than 5,000 gallons of special fuel in this state each
21-12 calendar month during those reporting periods.
21-13 Sec. 48. NRS 366.390 is hereby amended to read as follows:
21-14 366.390 1. Except as otherwise provided in subsection 2, the
21-15 Department shall allow each special fuel supplier to retain an
21-16 amount equal to 2 percent of the amount of the tax collected by the
21-17 special fuel supplier [as a fee for making the collection.] to cover
21-18 the supplier’s costs of collection of the tax and of compliance with
21-19 this chapter, and the supplier’s handling losses occasioned by
21-20 evaporation, spillage or other similar causes.
21-21 2. A special fuel supplier who fails to submit a tax return when
21-22 due pursuant to [NRS 366.383] this chapter or fails to pay the tax
21-23 when due pursuant to this chapter is not entitled to retain any of
21-24 the [fee] amount authorized pursuant to subsection 1 for any month
21-25 for which a tax return is not filed[.] when due or a payment is not
21-26 made when due.
21-27 Sec. 49. NRS 366.540 is hereby amended to read as follows:
21-28 366.540 1. The tax provided for by this chapter must be paid
21-29 by special fuel suppliers, special fuel dealers and special fuel users.
21-30 A special fuel supplier or special fuel dealer shall pay to the
21-31 Department the excise tax he collects from purchasers of special
21-32 fuel with the [monthly] return filed pursuant to NRS 366.383 or
21-33 366.386, respectively. The tax paid by a special fuel user must be
21-34 computed by multiplying the tax rate per gallon provided in this
21-35 chapter by the amount that the number of gallons of special fuel
21-36 consumed by the special fuel user in the propulsion of motor
21-37 vehicles on the highways of this state exceeds the number of gallons
21-38 of special fuel purchases by him.
21-39 2. Except as otherwise provided in subsection 3, in computing
21-40 the amount of tax on special fuel a special fuel supplier owes to the
21-41 Department, the special fuel supplier may deduct from the amount
21-42 due pursuant to subsection 1 any amount which is due but has not
21-43 been paid by a purchaser who is authorized by the Department to
21-44 defer payment of the tax pursuant to NRS 366.397. If such a
22-1 deduction is claimed, the claim must identify the purchaser and the
22-2 amount of taxes that he failed to pay.
22-3 3. A special fuel supplier shall not deduct from the amount he
22-4 owes the Department pursuant to subsection 1 any amount which
22-5 has not been paid by a person whose permit to defer the payment of
22-6 the tax has been revoked pursuant to subsection 4 of NRS 366.397
22-7 if, before the special fuel was purchased, the special fuel supplier
22-8 had been notified by the Department pursuant to subsection 5 of
22-9 NRS 366.397 that it had revoked the purchaser’s permit.
22-10 4. [Each] If the Department determines that a special fuel
22-11 supplier or special fuel dealer has failed to submit a tax return
22-12 when due pursuant to this chapter or failed to pay the tax when
22-13 due pursuant to this chapter, the Department may order the
22-14 special fuel supplier [and] or special fuel dealer [shall] to hold the
22-15 amount of all taxes collected pursuant to this chapter in a separate
22-16 account in trust for the state. The special fuel supplier or special
22-17 fuel dealer shall comply with the order immediately upon
22-18 receiving notification of the order from the Department.
22-19 Sec. 50. NRS 366.650 is hereby amended to read as follows:
22-20 366.650 1. If illegally or through error the Department
22-21 collects or receives any excise tax, penalty or interest imposed
22-22 pursuant to this chapter, the excise tax, penalty or interest must be
22-23 refunded to the person who paid the tax, penalty or interest. [Except
22-24 as otherwise provided in NRS 360.235, a] A written application for
22-25 a refund, stating the specific grounds therefor, must be made within
22-26 [36] 12 months after the date of payment, whether or not the excise
22-27 tax, penalty or interest was paid voluntarily or under protest.
22-28 2. Refunds must be made to a successor, assignee, estate or
22-29 heir of the person if written application is made within the time
22-30 limit.
22-31 3. Any amount determined to be refundable by the Department
22-32 must be refunded or credited to any amounts then due from the
22-33 special fuel supplier or special fuel dealer.
22-34 4. All amounts refunded pursuant to the provisions of this
22-35 chapter must be paid from the State Highway Fund on claims
22-36 presented by the Department, approved by the State Board of
22-37 Examiners, and allowed and paid as other claims against the State
22-38 are allowed and paid.
22-39 5. A licensed special fuel user operating interstate or off road,
22-40 or both, who can prove to the satisfaction of the Department that his
22-41 special fuel purchases in Nevada exceed his use of the special fuel
22-42 over the highways of this state for a certain quarter must apply
22-43 credit to any excise taxes, penalties or interest required by this
22-44 chapter or fees, taxes, penalties or interest applicable pursuant to
23-1 chapter 371, 482 or 706 of NRS and any balance may be refunded
23-2 or credited to succeeding reports.
23-3 6. A person who wishes to apply for a refund of the tax on
23-4 special fuel paid by him pursuant to subsection 5 of NRS 366.207
23-5 must:
23-6 (a) Submit an application for the refund on a form prescribed by
23-7 the Department; and
23-8 (b) Establish to the satisfaction of the Department that within a
23-9 period of 6 months he purchased not less than 200 gallons of special
23-10 fuel in this state which was used for a purpose that is exempt from
23-11 the tax on special fuel pursuant to NRS 366.200.
23-12 The Department shall refund to an applicant who complies with the
23-13 provisions of this subsection a refund in an amount equal to the tax
23-14 paid by [that person when he purchased the special fuel.] the
23-15 applicant less the percentage allowed the special fuel supplier
23-16 pursuant to NRS 366.390.
23-17 Sec. 51. NRS 366.695 is hereby amended to read as follows:
23-18 366.695 1. Every [carrier, whether common, contract or
23-19 private, except a special fuel supplier licensed pursuant to this
23-20 chapter or] special fuel transporter, except a wholesale distributor
23-21 transporting the products of a special fuel supplier licensed pursuant
23-22 to this chapter, who transports special fuel in interstate commerce to
23-23 or from any point within this state, or solely within this state, shall
23-24 report all of those deliveries to the Department . [all deliveries of
23-25 that special fuel.]
23-26 2. A report must be made for each calendar month and must be
23-27 filed within 25 days after the end of the month for which the report
23-28 is made. The report must show:
23-29 (a) The name and address of every consignor and consignee and
23-30 of every person other than the designated consignee to whom
23-31 delivery has actually been made;
23-32 (b) The date of each delivery;
23-33 (c) The number of gallons of special fuel delivered for each
23-34 delivery; and
23-35 (d) Such other information as the Department may require.
23-36 [3. The Department or its authorized agents may examine the
23-37 books and records of any carrier during business hours to determine
23-38 whether the carrier is in compliance with the provisions of this
23-39 section.]
23-40 Sec. 52. NRS 366.720 is hereby amended to read as follows:
23-41 366.720 Any person who:
23-42 1. Fails or refuses to pay the tax imposed by this chapter;
23-43 2. Engages in business in this state as a special fuel user,
23-44 special fuel exporter, special fuel dealer or special fuel supplier , or
23-45 acts in this state as a special fuel transporter, without being the
24-1 holder of a license to engage in that business[;] or to act in that
24-2 capacity;
24-3 3. Fails to make any of the reports required by this chapter;
24-4 4. Makes any false statement in any application, report or
24-5 statement required by this chapter;
24-6 5. Refuses to permit the Department or any authorized agent to
24-7 examine records as provided by this chapter;
24-8 6. Fails to keep proper records of quantities of special fuel
24-9 received, produced, refined, manufactured, compounded, used or
24-10 delivered in this state as required by this chapter;
24-11 7. Makes any false statement in connection with an application
24-12 for the refund of any money or taxes provided in this chapter;
24-13 8. Violates the provisions of NRS 366.265;
24-14 9. Fails or refuses to stop his motor vehicle for an inspection to
24-15 determine if all excise taxes due pursuant to the provisions of this
24-16 chapter are being properly reported and paid; or
24-17 10. Refuses to allow the Department or an authorized agent to
24-18 inspect a motor vehicle to determine whether all excise taxes due
24-19 pursuant to the provisions of this chapter are being properly reported
24-20 and paid,
24-21 is guilty of a misdemeanor.
24-22 Sec. 53. NRS 373.090 is hereby amended to read as follows:
24-23 373.090 [1.] For the purpose of the tax imposed by an
24-24 ordinance enacted pursuant to this chapter, motor vehicle fuel is sold
24-25 at the place where it is [distributed from a terminal.
24-26 2. As used in this section, “terminal” has the meaning ascribed
24-27 to it in NRS 365.088.] delivered into a vehicle not belonging to the
24-28 seller or into a stationary tank on the premises of the buyer.
24-29 Sec. 54. This act becomes effective upon passage and approval
24-30 for the purpose of adopting regulations and taking such other actions
24-31 as are necessary to carry out the provisions of this act, and on
24-32 October 1, 2003, for all other purposes.
24-33 H