Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter366 Tax on Special Fuel |
GENERAL PROVISIONS |
NAC366.0065. Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition.
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1. 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;
(c) Any trailer; or
(d) Any farm machinery or implements of husbandry.
(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)