Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.322 — Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception
NRS 365.322 Importation, sale, distribution, use and storage of certain
motor vehicle fuel prohibited without payment of taxes; exception.
1. Except as otherwise provided in
subsection 2, a person shall not import, sell, distribute, use or store motor
vehicle fuel, except aviation fuel, in this State for which the taxes imposed
pursuant to NRS 365.175 to 365.192 , inclusive, have not been paid.
2. A supplier may import or store motor
vehicle fuel for which the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, have not been paid.
Source: official text