Nevada Revised Statutes Section 365.565 - Revenue and Taxation

Proceeds of tax derived from aviation fuel.

1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following manner:

(a) The amount of any optional tax must be remitted to the:

(1) Governmental entity which operates the airport at which the optional tax was collected, if the airport is operated by a governmental entity;

(2) Governmental entity which owns the airport at which the optional tax was collected, if the airport is owned but not operated by a governmental entity; or

(3) County in which is located the airport at which the optional tax was collected, if the airport is neither owned nor operated by a governmental entity.

(b) After deducting the amount allocated pursuant to paragraph (a), there must be transferred to the Civil Air Patrol Account, which is hereby created, for the ensuing fiscal year, a sum not to exceed $130,000 or the total amount remaining in the Account for Taxes on Aviation Fuel, whichever is less.

(c) After deducting the amounts allocated pursuant to paragraphs (a) and (b), any remaining balance in the Account for Taxes on Aviation Fuel must be remitted, in proportion to the amount of the mandatory tax collected at each airport, to the:

(1) Governmental entity which operates the airport at which the mandatory tax was collected, if the airport is operated by a governmental entity;

(2) Governmental entity which owns the airport at which the mandatory tax was collected, if the airport is owned but not operated by a governmental entity; or

(3) County in which is located the airport at which the mandatory tax was collected, if the airport is neither owned nor operated by a governmental entity.

2. Any money received by a governmental entity pursuant to subsection 1, except for the money transferred to the Civil Air Patrol Account, must be used by that governmental entity in the same manner as money allocated to a governmental entity pursuant to NRS 365.545.

3. The amount transferred to the Civil Air Patrol Account pursuant to this section must be expended for the support of the Nevada Wing of the Civil Air Patrol and is in addition to and separate from any legislative appropriations made to the Civil Air Patrol Account for the support of that Wing.

4. Money in the Civil Air Patrol Account may be paid out only upon claims certified by the Wing Commander and the Wing Finance Officer and approved by the State Board of Examiners, in the same manner as other claims against the State are paid.

5. Money in the Civil Air Patrol Account may be used only by the Wing to:

(a) Carry out its search, rescue and emergency operations;

(b) Maintain a headquarters; and

(c) Purchase, maintain and repair emergency and training equipment.

6. No money in the Civil Air Patrol Account may be expended for:

(a) The purchase of any aircraft;

(b) Travel expenses;

(c) Training expenses; or

(d) Fuel for vehicles or aircraft used in an official mission of the United States Air Force.

7. Any person who makes a claim against the Civil Air Patrol Account shall reimburse the Account if payment for the claim is also received from another source.

8. As used in this section:

(a) “Mandatory tax” means the tax on aviation fuel collected pursuant to NRS 365.170 without regard to any optional tax.

(b) “Optional tax” means a tax on aviation fuel imposed pursuant to NRS 365.203.

Last modified: February 27, 2006