Nevada Administrative Code
Chapter 366 - Tax on Special Fuel
GENERAL PROVISIONS
Section 366.005 - Definitions

Universal Citation: NV Admin Code 366.005

Current through September 16, 2024

As used in this chapter, unless the context otherwise requires:

1. "Apportioned" means that a commercial vehicle:

(a) Is registered in a manner that authorizes the vehicle to travel in more than one jurisdiction, as indicated by the list of jurisdictions on the certificate of registration; and

(b) Pays registration fees based on the percentage of operation in each jurisdiction.

2. "Base-plated" means that a vehicle is registered in the State of Nevada and displays a Nevada license plate.

3. "Department" means the Department of Motor Vehicles.

4. "Export" means to sell or distribute outside this State special fuel or other petroleum products that are received in this State. The term does not include selling or distributing special fuel or other petroleum products within a reservation.

5. "Good standing" means that a taxpayer is in compliance with the rules and regulations of the Department and does not owe any payments or delinquent tax returns to any state, district, territory or possession of the United States, or a foreign country.

6. "Governing body" means the governmental entity that has the authority to make decisions on behalf of a tribe.

7. "Habitually delinquent" means the commission by a special fuel user, special fuel supplier or special fuel dealer of any of the following violations at least twice within 1 year or any two of the following violations at least once within 1 year:

(a) The failure to file a monthly tax return during the period prescribed in NRS 366.380, 366.383 or 366.386, unless the Department finds that:
(1) The failure was caused by circumstances beyond the control of the special fuel user, special fuel supplier or special fuel dealer and occurred notwithstanding the exercise of ordinary care; and

(2) The special fuel user, special fuel supplier or special fuel dealer has paid all penalties and interest imposed by the Department because of the failure to file the tax return during the prescribed period.

(b) The failure to submit to the Department payment of the tax on special fuel collected pursuant to NRS 366.540 during the period prescribed in that section.

(c) The failure to submit to the Department the payment of any additional or estimated assessments imposed by the Department pursuant to NRS 360A.060, 360A.100, 360A.120 or 360A.130 during the period prescribed in the relevant section.

8. "Motor vehicle fuel" has the meaning ascribed to it in NRS 365.060.

9. "Other petroleum products" includes any petroleum-based substance, other than motor vehicle fuel or special fuel, that is used in the propulsion of motor vehicles, motor boats or aircraft, including, without limitation, fuel for jet or turbine-powered aircraft.

10. "Reservation" means any land that:

(a) Is located within the boundaries of this State; and

(b) Is set aside for use by a tribe, including, without limitation:
(1) An Indian reservation;

(2) An Indian colony;

(3) Any land which is owned in fee by or held in trust for a tribe; and

(4) Any other land which is under the jurisdiction of a tribe.

11. "Retailer" has the meaning ascribed to it in NRS 366.058.

12. "Special fuel" has the meaning ascribed to it in NRS 366.060.

13. "Special fuel dealer" has the meaning ascribed to it in NRS 366.062.

14. "Special fuel exporter" has the meaning ascribed to it in NRS 366.065.

15. "Special fuel supplier" has the meaning ascribed to it in NRS 366.070.

16. "Special fuel transporter" has the meaning ascribed to it in NRS 366.075.

17. "Special fuel user" has the meaning ascribed to it in NRS 366.080.

18. "Tribal member" includes an enrolled member of a tribe.

19. "Tribe" means any tribe, band, nation or group of Indians that is recognized by the Federal Government as having a government-to-government relationship with the United States.

Supplied in codification; A by Dep't of Motor Veh. & Pub. Safety, 3-28-96; R096-00, 3-1-2001; A by Dep't of Motor Veh. by R106-01, 12-17-2001; R144-03, 1-16-2004; R150-08, 12-17-2008

NRS 366.110

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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