Nev. Rev. Stat. § 365.346 — Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number

NRS  365.346    Liability of retailer of aviation fuel when taxes not paid;
verification by retailer of identification number.
1.  A retailer of aviation fuel who
receives or sells aviation fuel for which the taxes imposed pursuant to this
chapter have not been paid is liable for the taxes and any applicable penalty
or interest if the retailer knew or should have known that the applicable taxes
on the fuel had not been paid.
2.  For the purposes of subsection 1, a
retailer who verifies the identification number printed on the delivery ticket
of the dealer shall be deemed to have acted without knowledge of the fact of
nonpayment.