Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 366.320 — 366.320
NAC 366.320 Records of transporter: Form and contents. ( NRS 366.110 , 366.685 )
1. The records required to be kept pursuant
to NRS 366.685 by a special fuel
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 documents used to confirm
receipt or delivery of any product listed in subsection 1 of NRS 366.685 .
2. Records and documents kept pursuant to
subsection 1 must include, without limitation:
(a) An inventory for each storage tank used for
storing special fuel, including, without limitation:
(1) The type of special fuel in each tank;
(2) The gains and losses of special fuel for
each tank; and
(3) The names of the shippers and receivers of
special fuel for each tank.
(b) A record of import and export activity,
including, without limitation:
(1) The actual number of barrels or gallons of
special fuel transported;
(2) The origin and destination of special fuel
transported;
(3) All exchanges and transfers of special
fuel;
(4) All transaction dates of imports,
exchanges and transfers of special fuel; and
(5) The types of special fuel imported and
exported.
3. As used in this section, consortium
means an association or combination of businesses which sell, transport, import
or export special 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 R144-03, eff. 1-16-2004;
A by R150-08, 12-17-2008)
INDIAN TRIBES
Source: official text