Collection of tax on special fuel which is not dyed; exceptions; records of certain sales; refunds.
1. Except as otherwise provided in subsections 2 and 3, each special fuel supplier who sells or distributes special fuel to which dye has not been added shall, at the time the special fuel is purchased, collect the tax imposed pursuant to NRS 366.190.
2. A special fuel supplier may sell special fuel to a purchaser without collecting the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel:
(a) Has been issued a permit by the Department pursuant to NRS 366.397; and
(b) Elects to defer payment of the tax.
3. A special fuel supplier shall not collect the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel is:
(a) A special fuel supplier;
(b) A special fuel exporter; or
(c) A special fuel dealer.
4. A special fuel supplier who sells special fuel to any other special fuel supplier or special fuel dealer 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 the special fuel supplier pursuant to this subsection; and
(b) The period for which those records must be kept by the special fuel supplier.
5. If, within a period of 6 months, a person purchases not less than 200 gallons of special fuel in this state which is used for a purpose that is exempt from the payment of the tax on special fuel pursuant to NRS 366.200, he may apply to the Department for a refund in the manner prescribed in subsection 6 of NRS 366.650.
6. Any person who resells, for a taxable purpose, special fuel that was exempt from the tax imposed by this chapter and to which dye has not been added shall collect the tax and remit it to the Department.
Last modified: February 27, 2006