Nev. Rev. Stat. § 365.535 — Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes

NRS  365.535    Proceeds of tax on motor vehicle fuel paid on fuel used in
watercraft for recreational purposes.
1.  It is declared to be the policy of the
State of Nevada to apply the tax on motor vehicle fuel paid on fuel used in
watercraft for recreational purposes during each calendar year, which is hereby
declared to be not refundable to the consumer, for the:
(a) Improvement of boating and the improvement,
operation and maintenance of other outdoor recreational facilities located in
any state park that includes a body of water used for recreational purposes;
and
(b) Payment of the costs incurred, in part, for
the administration and enforcement of the provisions of chapter 488 of NRS.
2.  The amount of excise taxes paid on all
motor vehicle fuel used in watercraft for recreational purposes must be
determined annually by the Department by use of the following formula:
(a) Multiplying the total boats with motors
registered the previous calendar year, pursuant to provisions of chapter 488 of NRS, times 220.76 gallons average
fuel purchased per boat;
(b) Adding 566,771 gallons of fuel purchased by
out-of-state boaters as determined through a study conducted during 1969-1970
by the Division of Agricultural and Resource Economics, Max C. Fleischmann
College of Agriculture, University of Nevada, Reno; and
(c) Multiplying the total gallons determined by
adding the total obtained under paragraph (a) to the figure in paragraph (b)
times the rate of tax, per gallon, imposed on motor vehicle fuel used in
watercraft for recreational purposes, less the percentage of the tax authorized
to be deducted by the supplier pursuant to NRS
365.330 .
3.  The Department of Wildlife shall submit
annually to the Department, on or before April 1, the number of boats with
motors registered in the previous calendar year. On or before June 1, the Department,
using that data, shall compute the amount of excise taxes paid on all motor
vehicle fuel used in watercraft for recreational purposes based on the formula
set forth in subsection 2, and shall certify the ratio for apportionment and
distribution, in writing, to the Department of Wildlife and to the Division of
State Parks of the State Department of Conservation and Natural Resources for
the next fiscal year.
4.  In each fiscal year, the State
Treasurer shall, upon receipt of the tax money from the Department collected
pursuant to the provisions of NRS 365.175
to 365.190 , inclusive, allocate the
amount determined pursuant to subsection 2, in proportions directed by the
Legislature, to:
(a) The Wildlife Account in the State General
Fund. This money may be expended only for the administration and enforcement of
the provisions of chapter 488 of NRS and for
the improvement, operation and maintenance of boating facilities and other
outdoor recreational facilities associated with boating. Any money received in
excess of the amount authorized by the Legislature to be expended for such
purposes must be retained in the Wildlife Account.
(b) The Division of State Parks of the State
Department of Conservation and Natural Resources. Such money may be expended
only as authorized by the Legislature for the improvement, operation and
maintenance of boating facilities and other outdoor recreational facilities
located in any state park that includes a body of water used for recreational
purposes.