Nev. Rev. Stat. § 365.230 — Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser

NRS  365.230    Exempt sales of fuel in individual quantities of 500 gallons or
less for export; duties of dealer or supplier and purchaser.
1.  The provisions of this chapter
requiring the payment of excise taxes do not apply to:
(a) Motor vehicle fuel, other than aviation fuel,
sold by a supplier; or
(b) Aviation fuel or fuel for jet or
turbine-powered aircraft sold by a dealer,
Ê in
individual quantities of 500 gallons or less for export to another state or
country by the purchaser other than in the supply tank of a motor vehicle or an
aircraft, if the dealer or supplier is licensed in the state of destination to
collect and remit the applicable destination state taxes thereon.
2.  In support of any exemption from taxes
on account of sales of motor vehicle fuel or fuel for jet or turbine-powered
aircraft in individual quantities of 500 gallons or less for export by the
purchaser, the dealer or supplier who sold the fuel to the purchaser shall
retain in his or her files for at least 4 years an export certificate executed
by the purchaser in such form and containing such information as is prescribed
by the Department. This certificate is prima facie evidence of the exportation
of the motor vehicle fuel or fuel for jet or turbine-powered aircraft to which
it applies only if accepted by the dealer or supplier in good faith. If the
purchaser fails to export any part of the motor vehicle fuel or fuel for jet or
turbine-powered aircraft covered by the certificate, the purchaser shall remit
to the Department immediately thereafter the applicable amount in taxes due on
the part not exported. Upon failure to do so the purchaser is subject to all
penalties in this chapter for delinquency in payment of taxes.