Chapter366 Tax on Special Fuel  

NAC 366.005. Definitions.
NAC 366.0065. Special mobile equipment: “Incidentally operated or moved upon a highway” interpreted; vehicles not specified in statutory definition.
NAC 366.0066. When special fuel is considered to be exported fuel.
NAC 366.0067. Application for license: Federal identification number required.
NAC 366.0068. Special fuel exporters: Licensure; exportation to additional jurisdictions.
NAC 366.0069. Special fuel transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines.
NAC 366.007. Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing.
NAC 366.0075. Expiration of license; application for renewal; administrative fine.
NAC 366.008. Certain carriers required to obtain temporary permits for special fuel.
NAC 366.009. Sale of special fuel to certain suppliers or dealers without collecting tax prohibited.
NAC 366.010. Amount required for initial 2 years of operation.
NAC 366.020. Amount required for years following initial 2 years of operation.
NAC 366.030. Request for reduction in amount required.
NAC 366.035. Reinstatement of original requirement following reduction in amount: “Lack of faithful performance” interpreted.
NAC 366.040. Amount required for habitually delinquent supplier or dealer.
NAC 366.050. Amount required after notification of cancellation of surety bond.
NAC 366.060. Bond required from habitually delinquent special fuel user.
NAC 366.090. Electronic submission of tax return: General requirements; receipt.
NAC 366.093. Electronic submission of tax return: Submission and approval of application.
NAC 366.098. Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return.
NAC 366.100. Date when payment is deemed received.
NAC 366.102. Problems with mail service considered when determining timeliness of payment.
NAC 366.106. Deficiency in tax return deemed failure to file.
NAC 366.108. Retention of fee for collecting tax prohibited under certain circumstances.
NAC 366.190. Use of dyed fuel: “Federal law” interpreted.
NAC 366.210. Fuel consumed off public highways of this State.
NAC 366.220. Fuel consumed by vehicle with auxiliary equipment: Standard refund.
NAC 366.222. Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment.
NAC 366.224. Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles.
NAC 366.226. Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund.
NAC 366.230. Fuel which has not been dyed used to operate certain vehicles with refrigeration units.
NAC 366.240. Fuel used to operate vehicle in idle not exempt.
NAC 366.250. Applications for and restrictions on refunds.
NAC 366.300. Records of shipment: Contents.
NAC 366.310. Records of shipment: Compliance with requirement concerning color and concentration of dye.
NAC 366.315. Records of exporter: Form and contents.
NAC 366.320. Records of transporter: Form and contents.
NAC 366.350. Agreement with governing body of tribe for collection of taxes.
NAC 366.355. Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe.
NAC 366.400. Violation of statute, regulation or order: Imposition, amount and payment of administrative fine.
NAC 366.410. Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine.
NAC 366.420. Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine.
NAC 366.430. Order to seal special fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff.
NAC 366.800. Fee for issuance of identifying device.