Nevada Revised Statutes Section 366.221 - Revenue and Taxation

Special fuel user: Exemptions from licensing.

1. Except as otherwise provided in subsection 2, a special fuel user’s license is not required of the following classes of special fuel users:

(a) Operators of motor vehicles who make occasional trips into this state for service or repair.

(b) Operators of house coaches as defined in NRS 484.067.

(c) Operators of motor vehicles having a declared gross weight of 26,000 pounds or less.

(d) Operators of unladen motor vehicles purchased in this state for the trip from the point of delivery to the state boundary.

(e) Operators of motor vehicles who make occasional trips into or across this state for nonprofit or eleemosynary purposes.

2. A person otherwise exempt pursuant to subsection 1 who does not purchase special fuel in this state in an amount commensurate with his consumption of special fuel in the propulsion of motor vehicles on the highways of this state shall secure a special fuel user’s license.

Last modified: February 27, 2006