Nev. Rev. Stat. § 365.200 — Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel

NRS  365.200    Imposition of excise tax on certain other fuels for motor
vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor
vehicle fuel sold for nonexempt use; limitation on payments of tax for same
fuel.
1.  In addition to any other taxes provided
for by this chapter, every person who uses any inflammable or combustible
liquid or other material other than motor vehicle fuel to operate a motor
vehicle on the highways of this State, except special fuel as defined in NRS 366.060 , shall pay an excise tax as
provided by NRS 365.175 , 365.180 and 365.190 for each gallon thereof so used,
and shall render monthly statements and make monthly payments at the times and
in the manner prescribed for a supplier in this chapter.
2.  Any owner or operator of a motor
vehicle who imports motor vehicle fuel or other fuel or material, except
special fuel as defined in NRS 366.060 ,
into this State, from another state or from federal proprietary lands or
reservations, in the fuel tank or tanks of any such motor vehicle in a quantity
exceeding 25 gallons shall, upon demand of the Department or its authorized
agent, pay to the Department on such excess motor vehicle fuel the excise tax
required to be paid by a supplier.
3.  Any person who resells any motor
vehicle fuel exempt from taxation pursuant to NRS
365.220 to 365.260 , inclusive, for
use that is not exempt pursuant to those provisions shall collect the excise
tax required to be paid on the motor vehicle fuel and remit it to the
Department.
4.  The provisions of this chapter do not
require more than one payment of any excise tax upon or in respect to the same
fuel.