Nev. Admin. Code § 366.65 — 366.65

NAC 366.0065    Special mobile equipment: “Incidentally operated or moved upon a
highway” interpreted; vehicles not specified in statutory definition. ( NRS 366.085 , 366.110 ,
366.203 )
1.  As used in NRS 366.085 , the Department will
interpret the term “incidentally operated or moved upon a highway” to mean the
operation of:
(a) A motor vehicle in an emergency situation, as determined
by emergency personnel, including, without limitation, a law enforcement agency
or other appropriate authority;
(b) Construction equipment to patch a roadway that
is operated subject to the terms of a contract for a specific project;
(c) Snow removal equipment to clear snow from
highways during or immediately following inclement weather; or
(d) Special mobile equipment on a public highway
that is not a controlled-access highway as defined in NRS 484A.060 , if the special
mobile equipment travels not more than 5 miles from the point at which the
special mobile equipment initially entered the public highway.
2.  As used in NRS 366.085 , the term “special
mobile equipment” does not include:
(a) Any truck that:
(1) Is used as a water truck on any portion of
a public highway; or
(2) Was originally designed and manufactured
as a vehicle to carry cargo;
(b) Any vehicle:
(1) That is used to sweep any portion of a
public highway;
(2) That was originally designed and
manufactured to transport persons or property;
(3) To which machinery for sweeping is mounted
or attached; or
(4) That has the capability of traveling long
distances over a controlled access highway;
(c) Any trailer; or
(d) Any implements of husbandry.
3.  As used in NRS 366.203 , the Department will
interpret the term “incidentally operated or moved upon a highway” to mean the
operation or movement upon a highway of special mobile equipment that is:
(a) Exempted by 26 U.S.C. § 4041 from any tax
imposed by that statute; or
(b) Described in 26 C.F.R. § 48.4041-8(b)(2)(i) or
48.4041-8(b)(2)(ii).
(Added to NAC by Dep’t of Motor Veh. by R139-01, eff. 6-25-2002;
A by R008-06, 5-4-2006; R079-07, 1-30-2008; R098-14, 10-24-2014; R125-15, 6-28-2016)