Nev. Rev. Stat. § 365.95 — Fuel deemed distributed

All
motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold,
donated, consigned for sale, bartered, used or in any way voluntarily disposed
of so as to terminate the ownership and possession thereof by the dealer or any
other person who imports such fuel owned by him or her shall be deemed to be
distributed under this chapter.

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