Skip to main content
Find a Lawyer

Nevada Revised Statutes Title 32. Revenue and Taxation § 365.324. Collection of taxes on certain motor vehicle fuel by supplier;  purchase of fuel by supplier or exporter;  records of sales between suppliers

Current as of January 01, 2021 | Updated by FindLaw Staff

1. Except as otherwise provided in subsection 2, each supplier who sells or distributes motor vehicle fuel, other than aviation fuel, shall, at the time the motor vehicle fuel is distributed from a terminal, collect the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive.

2. A supplier shall not collect the taxes imposed pursuant to NRS 365.175 to 365.192, inclusive, if the purchaser of the motor vehicle fuel is:

(a) A supplier;  or

(b) An exporter.

3. A supplier or exporter shall not purchase motor vehicle fuel on which the tax has been paid, except that a newly licensed supplier or exporter may purchase such fuel during its first month of operation.

4. A supplier who sells motor vehicle fuel, other than aviation fuel, to any other supplier shall keep such records of the transaction as the Department may require.  The Department shall adopt regulations setting forth:

(a) The records which must be kept by a supplier pursuant to this subsection;  and

(b) The period for which those records must be kept.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 365.324. Collection of taxes on certain motor vehicle fuel by supplier;  purchase of fuel by supplier or exporter;  records of sales between suppliers - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-365-324/

Read this complete Nevada Revised Statutes Title 32. Revenue and Taxation § 365.324. Collection of taxes on certain motor vehicle fuel by supplier;  purchase of fuel by supplier or exporter;  records of sales between suppliers on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Nevada Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

    More Options
    Copied to clipboard