Nev. Admin. Code § 365.151 — 365.151

NAC 365.151    When aviation fuel and fuel for jet or turbine-powered aircraft
are deemed distributed and taxable. ( NRS
365.110 )    For
the purposes of this chapter, aviation fuel and fuel for jet or turbine-powered
aircraft is deemed distributed and taxable when the fuel is received by a
dealer or supplier for its own use, and the receiving dealer or supplier shall
remit the tax. The sale of aviation fuel and fuel for jet or turbine-powered
aircraft by a dealer or supplier to another dealer or supplier shall not be
deemed taxable. All sales of aviation fuel and fuel for jet or turbine-powered
aircraft made to unlicensed parties are taxable at the time of sale.
(Added to NAC by Dep’t of Motor Veh. by R150-08, eff.
12-17-2008)