Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 365.255 — 365.255
NAC 365.255 Records of transporter: Form and contents. ( NRS 365.110 , 365.500 )
1. The records required to be kept pursuant
to NRS 365.500 by a transporter
include, without limitation, records in the form of:
(a) Delivery tickets;
(b) Invoices;
(c) Bills of lading or highway transportation
receipts;
(d) Consortium reports;
(e) Reports from an independently operated storage
facility;
(f) Reports from a refinery; and
(g) Any other relevant document to confirm receipt
or delivery of any item listed in subsection 1 of NRS 365.500 .
2. Records and documents kept pursuant to
subsection 1 must include, without limitation:
(a) An inventory for each tank used for storing
fuel, including, without limitation:
(1) The type of fuel in each tank;
(2) The gains and losses of fuel for each
tank;
(3) The names of the shippers and receivers of
fuel for each tank; and
(4) The type and amount of any additive placed
into each tank, including, without limitation, transmix, ethanol, biodiesel,
dye or any other additive which increases the volume of fuel in the tank.
(b) A record of import and export activity,
including, without limitation:
(1) The actual number of barrels or gallons of
fuel transported;
(2) The origin and destination of fuel
transported;
(3) All exchanges and transfers of fuel;
(4) All transaction dates of imports,
exchanges and transfers of fuel; and
(5) The types of fuel imported and exported.
3. As used in this section, consortium
means an association or combination of businesses which sell, transport, import
or export aviation fuel, fuel for jet or turbine-powered aircraft or motor
vehicle fuel, other than aviation fuel, and which are engaged in a joint
venture or doing business under a cooperative agreement.
(Added to NAC by Dept of Motor Veh. by R143-03, eff. 1-16-2004;
A by R150-08, 12-17-2008)
PENALTIES AND ENFORCEMENT
Source: official text