Nev. Rev. Stat. § 366.207 — Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds

NRS  366.207    Collection of tax on special fuel which is not dyed; purchase of
special fuel by special fuel supplier or special fuel exporter; records of
certain sales; refunds.
1.  Except as otherwise provided in subsection
2, each special fuel supplier who sells or distributes special fuel to which
dye has not been added shall, at the time the special fuel is purchased,
collect the tax imposed pursuant to NRS
366.190 .
2.  A special fuel supplier shall not
collect the tax imposed pursuant to NRS
366.190 if the purchaser of the special fuel is:
(a) A special fuel supplier;
(b) A special fuel exporter; or
(c) A special fuel dealer.
3.  A special fuel supplier or special fuel
exporter shall not purchase special fuel on which the tax imposed pursuant to NRS 366.190 has been paid, except that a
newly licensed special fuel supplier or special fuel exporter may purchase such
fuel during its first month of operation.
4.  A special fuel supplier who sells
special fuel to any other special fuel supplier, special fuel dealer or special
fuel exporter shall keep such records of the transaction as the Department may
require. The Department shall adopt regulations setting forth:
(a) The records which must be kept by the special
fuel supplier pursuant to this subsection; and
(b) The period for which those records must be
kept by the special fuel supplier.
5.  If, within a period of 6 months, a
person purchases 200 gallons or more of special fuel in this State which is
used for a purpose that is exempt from the payment of the tax on special fuel
pursuant to NRS 366.200 , that person may
apply to the Department for a refund in the manner prescribed in subsection 6
of NRS 366.650 .
6.  Any person who resells, for a taxable
purpose, special fuel that was exempt from the tax imposed by this chapter and
to which dye has not been added shall collect the tax and remit it to the
Department.