Inspection fee for motor vehicle fuel or lubricating oil shipped, transported or held for sale; monthly reports.
1. Every person, or any officer, agent or employee thereof, shipping or transporting any motor vehicle fuel or lubricating oil into this State for sale or consignment, or with intent to sell or consign the same, shall pay to the Department of Motor Vehicles an inspection fee of 0.055 of a cent per gallon for every gallon of motor vehicle fuel or lubricating oil so shipped or transported into the State, or that is held for sale within this State. This section does not require the payment of an inspection fee on any shipment or consignment of motor vehicle fuel or lubricating oil when the inspection fee has been paid.
2. Of each inspection fee paid to the Department of Motor Vehicles pursuant to this section, 0.005 of a cent per gallon must be transferred quarterly to an account in the State General Fund for the State Board of Agriculture. The State Board of Agriculture shall use all money transferred pursuant to this subsection to pay the expenses incurred in enforcing the provisions of NRS 590.070.
3. On or before the last day of each calendar month, every person, or any officer, agent or employee thereof, required to pay the inspection fee described in subsection 1 shall send to the Department of Motor Vehicles a correct report of the motor vehicle fuel or oil volumes for the preceding month. The report must include a list of distributors or retailers distributing or selling the products and must be accompanied by the required fees.
4. Failure to send the report and remittance as specified in subsections 1 and 3 is a violation of NRS 590.010 to 590.150, inclusive, and is punishable as provided in NRS 590.150.
5. The provisions of this section must be carried out in the manner prescribed in chapters 360A and 365 of NRS.
Last modified: February 26, 2006