Nev. Admin. Code § 366.60 — 366.60

NAC 366.060    Bond required from habitually delinquent special fuel user. ( NRS 366.110 , 366.235 )
1.  If a special fuel user is required to
provide a bond pursuant to subsection 2 of NRS 366.235 , the amount of the bond
required will be the greater of:
(a) The total taxable gallons of special fuel
claimed on the most recent tax return of the special fuel user multiplied by
the tax rate determined pursuant to NRS
366.190 , multiplied by 3; or
(b) $2,500.
2.  The bond required pursuant to subsection
1 must be maintained by the special fuel user:
(a) The first time a special fuel user is found to
be habitually delinquent, for 12 months.
(b) The second time a special fuel user is found to
be habitually delinquent, for 24 months.
(c) The third time a special fuel user is found to
be habitually delinquent and for any subsequent finding of habitual
delinquency, for 36 months.
(Added to NAC by Dep’t of Motor Veh. by R150-08, eff.
12-17-2008)
COLLECTION AND PAYMENT