Nev. Rev. Stat. § 365.170 — Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers

NRS  365.170    Rates of taxes on aviation fuel and fuel for jet or
turbine-powered aircraft; duties of dealers.    Every
dealer shall:
1.  Not later than the last day of each
calendar month, submit to the Department a statement of all aviation fuel and
fuel for jet or turbine-powered aircraft sold, distributed or used by the
dealer in this State, as well as all such fuel sold, distributed or used in
this State by a purchaser thereof upon which sale, distribution or use the
dealer has assumed liability for the tax thereon pursuant to NRS 365.020 , during the preceding calendar
month; and
2.  In accordance with the provisions of NRS 365.330 , pay an excise tax on:
(a) All fuel for jet or turbine-powered aircraft
in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant
to NRS 365.203 ; and
(b) Aviation fuel in the amount of 2 cents per
gallon, plus any applicable amount imposed pursuant to NRS 365.203 ,
Ê so sold,
distributed or used.