| GENERAL PROVISIONS |
| 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. |
| LICENSES |
| 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. |
| SECURITY FOR PAYMENT |
| 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. |
| COLLECTION AND PAYMENT |
| 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. |
| EXEMPT SPECIAL FUEL |
| NAC 366.190. Use of dyed fuel: “Federal law” interpreted. |
| REFUNDS |
| 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. |
| RECORDS |
| 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. |
| INDIAN TRIBES |
| 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. |
| PENALTIES AND ENFORCEMENT |
| 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. |
| MISCELLANEOUS PROVISIONS |
| NAC 366.800. Fee for issuance of identifying device. |