Rate of tax on certain motor vehicle fuel; duties of suppliers. Except as otherwise provided in NRS 365.135, every supplier shall, not later than the last day of each calendar month:
1. Submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by him in this State; and
2. Pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon sold, distributed or used in the manner prescribed in this chapter.
Last modified: February 27, 2006