Nev. Rev. Stat. § 365.324 — Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers

NRS  365.324    Collection of taxes on certain motor vehicle fuel by supplier;
purchase of fuel by supplier or exporter; records of sales between suppliers.
1.  Except as otherwise provided in subsection
2, each supplier who sells or distributes motor vehicle fuel, other than
aviation fuel, shall, at the time the motor vehicle fuel is distributed from a
terminal, collect the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive.
2.  A supplier shall not collect the taxes
imposed pursuant to NRS 365.175 to 365.192 , inclusive, if the purchaser of the
motor vehicle fuel is:
(a) A supplier; or
(b) An exporter.
3.  A supplier or exporter shall not
purchase motor vehicle fuel on which the tax has been paid, except that a newly
licensed supplier or exporter may purchase such fuel during its first month of
operation.
4.  A supplier who sells motor vehicle
fuel, other than aviation fuel, to any other supplier shall keep such records
of the transaction as the Department may require. The Department shall adopt
regulations setting forth:
(a) The records which must be kept by a supplier pursuant
to this subsection; and
(b) The period for which those records must be
kept.