NAC366.320. Records of transporter: Form and contents.

     1. The records required to be kept pursuant to NRS 366.685 by a special fuel 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 documents used to confirm receipt or delivery of any product listed in subsection 1 of NRS 366.685.

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

     (a) An inventory for each storage tank used for storing special fuel, including, without limitation:

          (1) The type of special fuel in each tank;

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

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

     (b) A record of import and export activity, including, without limitation:

          (1) The actual number of barrels or gallons of special fuel transported;

          (2) The origin and destination of special fuel transported;

          (3) All exchanges and transfers of special fuel;

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

          (5) The types of special fuel imported and exported.

     3. As used in this section, “consortium” means an association or combination of businesses which sell, transport, import or export special 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 R144-03, eff. 1-16-2004; A by R150-08, 12-17-2008)