Nev. Rev. Stat. § 365.185 — Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department

NRS  365.185    Additional excise tax levied on motor vehicle fuel if federal
tax reduced or discontinued; duties of suppliers and Department.
1.  In addition to any other tax provided
for in this chapter, there is hereby levied an excise tax on motor vehicle fuel.
2.  This tax must be imposed and will
increase if the tax collected by the Federal Government pursuant to the
provisions of 26 U.S.C. § 4081 or any other tax collected by the Federal
Government relating to motor vehicle fuel is reduced or discontinued in whole
or in part. The amount of the tax so imposed by this State must be equal to the
amount by which the federal tax is reduced.
3.  This tax must be accounted for by each
supplier and collected in the manner provided in this chapter. The tax must be
paid to the Department and delivered by the Department to the State Treasurer.