Nev. Admin. Code § 373.100 — 373.100

NAC 373.100    “Taxpayer” defined. ( NRS
373.083 )    “Taxpayer”
means a person who uses special fuel in a motor vehicle operated or intended to
operate interstate and who files a quarterly tax return pursuant to the
International Fuel Tax Agreement.
(Added to NAC by Dep’t of Motor Veh. by R071-14, eff. 1-16-2015)