Section 366.0065 - Special mobile equipment: "Incidentally operated or moved upon a highway" interpreted; vehicles not specified in statutory definition1. As used in NRS 366.085, the Department will interpret the term "incidentally operated or moved upon a highway" to mean the operation of: (a) A motor vehicle in an emergency situation, as determined by emergency personnel, including, without limitation, a law enforcement agency or other appropriate authority;(b) Construction equipment to patch a roadway that is operated subject to the terms of a contract for a specific project;(c) Snow removal equipment to clear snow from highways during or immediately following inclement weather; or(d) Special mobile equipment on a public highway that is not a controlled-access highway as defined in NRS 484A.060, if the special mobile equipment travels not more than 5 miles from the point at which the special mobile equipment initially entered the public highway.2. As used in NRS 366.085, the term "special mobile equipment" does not include:(a) Any truck that: (1) Is used as a water truck on any portion of a public highway; or(2) Was originally designed and manufactured as a vehicle to carry cargo;(b) Any vehicle: (1) That is used to sweep any portion of a public highway;(2) That was originally designed and manufactured to transport persons or property;(3) To which machinery for sweeping is mounted or attached; or(4) That has the capability of traveling long distances over a controlled access highway;(d) Any implements of husbandry.3. As used in NRS 366.203, the Department will interpret the term "incidentally operated or moved upon a highway" to mean the operation or movement upon a highway of special mobile equipment that is: (a) Exempted by 26 U.S.C. § 4041 from any tax imposed by that statute; or (b) Described in 26 C.F.R. § 48.4041 - 8(b)(2)(i) or 48.4041 - 8(b)(2)(ii).Nev. Admin. Code § 366.0065
Added to NAC by Dep't of Motor Veh. by R139-01, eff. 6-25-2002; A by R008-06, 5-4-2006; R079-07, 1-30-2008; A by R098-14, eff. 10/24/2014; A by R125-15, eff. 6/28/2016