Nev. Rev. Stat. § 366.070

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 366.070 - "Special fuel supplier" defined
1. "Special fuel supplier" means a person who:
(a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;
(b) Exports special fuel to a location outside of this State;
(c) Produces, manufactures or refines special fuel in this State; or
(d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.
2. The term does not include a special fuel manufacturer.

NRS 366.070

[Part 2:364:1953]-(NRS A 1995, 2370; 2009, 2633; 2019, 1572)
Amended by 2019, Ch. 275,§6, eff. 10/1/2019.
[Part 2:364:1953] - (NRS A 1995, 2370; 2009, 2633)