Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.530 — Documentation required when transporting certain fuels; failure to produce documentation
NRS 365.530 Documentation required when transporting certain fuels; failure
to produce documentation.
1. Every person transporting on any
highway in this State aviation fuel or fuel for jet or turbine-powered aircraft
or other inflammable or combustible liquids in an amount of 25 gallons or more
shall have in his or her possession at all times while transporting the fuel an
invoice, bill of sale or other document showing the name and address of the
seller or consignor and of the buyer or consignee, if any, of the product so
transported.
2. Any person engaged in transporting
aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable
or combustible liquids by tank truck or tank truck and trailer to be delivered
to a dealer or any reseller of such products or to persons known to the trade
as commercial consumers is required only to have in his or her possession
adequate evidence showing the amount of the aviation fuel, fuel for jet or
turbine-powered aircraft or other inflammable or combustible liquids loaded in
his or her conveyance at the time the conveyance left its loading point, and
the name and address of the dealer who has assumed or is charged with the
responsibility for the payment of the tax due thereon, if any. The date of the
delivery of the fuel to the dealer must be furnished to the Department upon
request.
3. A person shall produce and exhibit the
documentation and evidence required to be in his or her possession by this
section to any sheriff, deputy sheriff, police officer or authorized agent of
the Department upon request. If the person fails to produce the documentation
and evidence, the sheriff, deputy sheriff, police officer or authorized agent
of the Department may seize and detain the truck and trailer and the fuel or
other inflammable or combustible liquid until the documentation and evidence
are produced and any taxes due are paid.
DISTRIBUTION AND USE OF PROCEEDS
Source: official text