GENERAL PROVISIONS

NAC 365.100. Definitions.

NAC 365.101. “Apportioned” defined.

NAC 365.103. “Base-plated” defined.

NAC 365.111. “Export” defined.

NAC 365.115. “Governing body” defined.

NAC 365.127. “Other petroleum products” defined.

NAC 365.130. “Reservation” defined.

NAC 365.140. “Tribal member” defined.

NAC 365.145. “Tribe” defined.

NAC 365.151. When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable.

NAC 365.153. When certain motor vehicle fuel is considered to be exported fuel.

INDIAN TRIBES

NAC 365.155. Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation.

NAC 365.160. Sale of motor vehicle fuel on reservation: Collection of tax by supplier; refund of tax to tribe.

LICENSES

NAC 365.161. Application for license: Federal identification number required.

NAC 365.162. Exporters: Licensure; exportation to additional jurisdictions.

NAC 365.164. Transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines.

NAC 365.165. Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing.

NAC 365.167. Expiration of license; application for renewal; administrative fine.

NAC 365.170. Selling fuel to certain suppliers without collecting taxes prohibited.

SECURITY FOR PAYMENT

NAC 365.175. Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate.

NAC 365.180. Review of monthly tax returns: Annually after initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate; amount of increase of security.

NAC 365.183. Dealers and suppliers considered to be habitually delinquent.

NAC 365.185. Request for reduction in amount of security.

NAC 365.187. Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted.

NAC 365.190. Review upon notification of cancellation of surety bond; notification of dealer or supplier; revocation of license upon failure to provide security.

COLLECTION AND PAYMENT

NAC 365.193. Supplier to require certain proof from purchaser before selling certain fuel without collecting taxes.

NAC 365.195. Date for filing statement of certain fuel sold; date of receipt of payment.

NAC 365.197. Electronic submission of statement of certain fuel sold: General requirements; receipt.

NAC 365.198. Electronic submission of statement of certain fuel sold: Submission and approval of application.

NAC 365.200. Return, report or statement filed without payment deemed delinquent; extension.

NAC 365.205. Payment subsequently dishonored considered delinquent; exception.

NAC 365.207. Unlicensed person prohibited from retaining percentage of tax for certain costs.

REFUNDS

NAC 365.210. Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund.

NAC 365.215. Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund.

NAC 365.220. Fuel used to operate auxiliary equipment: Evidence of amount of fuel consumed; determination by Department.

NAC 365.230. Fuel used to operate vehicle in idle not exempt.

RECORDS

NAC 365.250. Records of exporter: Form and contents.

NAC 365.255. Records of transporter: Form and contents.

PENALTIES AND ENFORCEMENT

NAC 365.300. Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation.

NAC 365.305. Order to seal fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff.