Nev. Rev. Stat. § 365.260 — When motor vehicle fuel not deemed to be exported

Motor vehicle fuel carried out of this State,
into another state or onto federal proprietary lands or reservations, to an
amount not exceeding 25 gallons in the fuel tank or tanks of such motor vehicle
shall not be deemed to be exported for the purposes of NRS 365.220 to 365.250 , inclusive.

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