Nev. Admin. Code § 366.5 — 366.5

NAC 366.005    Definitions. ( NRS
366.110 )    As
used in this chapter, unless the context otherwise requires:
1.  “Apportioned” means that a commercial
vehicle:
(a) Is registered in a manner that authorizes the
vehicle to travel in more than one jurisdiction, as indicated by the list of
jurisdictions on the certificate of registration; and
(b) Pays registration fees based on the percentage
of operation in each jurisdiction.
2.  “Base-plated” means that a vehicle is
registered in the State of Nevada and displays a Nevada license plate.
3.  “Export” means to sell or distribute
outside this State special fuel or other petroleum products that are received
in this State. The term does not include selling or distributing special fuel
or other petroleum products within a reservation.
4.  “Good standing” means that a taxpayer is
in compliance with the rules and regulations of the Department and does not owe
any payments or delinquent tax returns to any state, district, territory or
possession of the United States, or a foreign country.
5.  “Governing body” means the governmental
entity that has the authority to make decisions on behalf of a tribe.
6.  “Habitually delinquent” means the
commission by a special fuel user, special fuel supplier or special fuel dealer
of any of the following violations at least twice within 1 year or any two of
the following violations at least once within 1 year:
(a) The failure to file a monthly tax return during
the period prescribed in NRS 366.380 ,
366.383 or 366.386 , unless the Department finds
that:
(1) The failure was caused by circumstances
beyond the control of the special fuel user, special fuel supplier or special
fuel dealer and occurred notwithstanding the exercise of ordinary care; and
(2) The special fuel user, special fuel
supplier or special fuel dealer has paid all penalties and interest imposed by
the Department because of the failure to file the tax return during the
prescribed period.
(b) The failure to submit to the Department payment
of the tax on special fuel collected pursuant to NRS 366.540 during the period
prescribed in that section.
(c) The failure to submit to the Department the
payment of any additional or estimated assessments imposed by the Department
pursuant to NRS 360A.060 , 360A.100 , 360A.120 or 360A.130 during the period
prescribed in the relevant section.
7.  “Motor vehicle fuel” has the meaning
ascribed to it in NRS 365.060 .
8.  “Other petroleum products” includes any
petroleum-based substance, other than motor vehicle fuel or special fuel, that
is used in the propulsion of motor vehicles, motor boats or aircraft,
including, without limitation, fuel for jet or turbine-powered aircraft.
9.  “Reservation” means any land that:
(a) Is located within the boundaries of this State;
and
(b) Is set aside for use by a tribe, including,
without limitation:
(1) An Indian reservation;
(2) An Indian colony;
(3) Any land which is owned in fee by or held
in trust for a tribe; and
(4) Any other land which is under the
jurisdiction of a tribe.
10.  “Tribal member” includes an enrolled
member of a tribe.
11.  “Tribe” means any tribe, band, nation or
group of Indians that is recognized by the Federal Government as having a
government-to-government relationship with the United States.
(Supplied in codification; A by Dep’t of Motor Veh.
& Pub. Safety, 3-28-96; R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R106-01,
12-17-2001; R144-03, 1-16-2004; R150-08, 12-17-2008)