Nevada Administrative Code
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
RECORDS
Section 365.255 - Records of transporter: Form and contents

Universal Citation: NV Admin Code 365.255

Current through September 16, 2024

1. The records required to be kept pursuant to NRS 365.500 by a transporter include, without limitation, records in the form of:

(a) Delivery tickets;

(b) Invoices;

(c) Bills of lading or highway transportation receipts;

(d) Consortium reports;

(e) Reports from an independently operated storage facility;

(f) Reports from a refinery; and

(g) Any other relevant document to confirm receipt or delivery of any item listed in subsection 1 of NRS 365.500.

2. Records and documents kept pursuant to subsection 1 must include, without limitation:

(a) An inventory for each tank used for storing fuel, including, without limitation:
(1) The type of fuel in each tank;

(2) The gains and losses of fuel for each tank;

(3) The names of the shippers and receivers of fuel for each tank; and

(4) The type and amount of any additive placed into each tank, including, without limitation, transmix, ethanol, biodiesel, dye or any other additive which increases the volume of fuel in the tank.

(b) A record of import and export activity, including, without limitation:
(1) The actual number of barrels or gallons of fuel transported;

(2) The origin and destination of fuel transported;

(3) All exchanges and transfers of fuel;

(4) All transaction dates of imports, exchanges and transfers of fuel; and

(5) The types of fuel imported and exported.

3. As used in this section, "consortium" means an association or combination of businesses which sell, transport, import or export aviation fuel, fuel for jet or turbine-powered aircraft or motor vehicle fuel, other than aviation fuel, and which are engaged in a joint venture or doing business under a cooperative agreement.

Added to NAC by Dep't of Motor Veh. by R143-03, eff. 1-16-2004; A by R150-08, 12-17-2008

NRS 365.110, 365.500

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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