Nev. Rev. Stat. § 366.203 — Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel

NRS  366.203    Addition of dye to certain exempt special fuel; operation or
maintenance on highway of vehicle containing dyed special fuel.
1.  Special fuel, other than compressed
natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax
pursuant to subsection 3 or 4 of NRS 366.200
must be dyed before it is removed for distribution from a rack. The dye added
to the exempt special fuel must be of the color and concentration required by
the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C.
§ 4082.
2.  Except as otherwise provided in
subsections 3 and 4, a person shall not operate or maintain on any highway in
this State a motor vehicle which contains dyed special fuel in the fuel tank of
that vehicle. A person who operates or maintains a motor vehicle in violation
of this subsection and the registered owner of the motor vehicle are jointly
and severally liable for any taxes, penalties and interest payable to the
Department.
3.  A person who, pursuant to subsection 2,
3 or 4 of NRS 366.200 , is exempt from
the tax imposed by this chapter may operate or maintain a motor vehicle on a
highway in this State which contains dyed special fuel in the fuel tank of that
motor vehicle.
4.  A person may operate or maintain on a
highway in this State any special mobile equipment that is incidentally
operated or moved upon a highway or an implement of husbandry which contains
dyed special fuel in the fuel tank of the special mobile equipment or implement
of husbandry. As used in this subsection:
(a) “Highway” does not include a
controlled-access highway as defined in NRS
484A.060 .
(b) “Implement of husbandry” has the meaning
ascribed to it in NRS 484D.020 .
5.  There is a rebuttable presumption that
all special fuel which is not dyed special fuel and which is sold or
distributed in this State is for the purpose of propelling a motor vehicle.
6.  The Department shall, by regulation,
define “incidentally operated or moved upon a highway” for purposes of this
section.