Nev. Rev. Stat. § 365.190 — Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department

NRS  365.190    Additional excise tax of 1.75 cents per gallon levied on certain
motor vehicle fuel; duties of suppliers, purchasers and Department.
1.  In addition to any other tax provided
for in this chapter, there is hereby levied an excise tax of 1.75 cents per
gallon on all motor vehicle fuel, except aviation fuel.
2.  The tax imposed pursuant to this
section must be collected by the supplier in the manner provided in this
chapter. Upon the collection of the tax by the supplier, the purchaser of the
fuel shall provide to the supplier a statement that sets forth the number of
gallons of fuel that will be sold to retailers in each county in this State.
The tax must be paid to the Department and delivered by the Department to the
State Treasurer. When the tax is paid to the Department, the supplier shall
provide to the Department a copy of the statement provided to the supplier by
the purchaser pursuant to this subsection.