NAC590.800. Payment by dealers and suppliers.

Latest version.

     1. A dealer in or supplier of petroleum products who is licensed in this State must pay the fee imposed by NRS 590.840 if:

     (a) He or she imports motor vehicle fuel, diesel fuel of grade number 1 or 2 or heating oil into this State; or

     (b) He or she deals in any product listed in paragraph (a) that is refined in this State.

          2. The fee must be remitted with the dealer’s or supplier’s monthly tax return.

          3. As used in this section, “motor vehicle fuel” has the meaning ascribed to it in NRS 365.060.

(Added to NAC by Dep’t of Taxation, eff. 8-2-90; A by Dep’t of Motor Veh. by R148-06, 9-18-2006)

                    
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