Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.383 — Special fuel suppliers: Monthly returns and payments
1. Each special fuel supplier shall, not
later than the last day of each month:
(a) Submit to the Department a tax return which
sets forth:
(1) The number of gallons of special fuel
the special fuel supplier received during the previous month;
(2) The number of gallons of special fuel
the special fuel supplier sold, distributed or used in this State during the
previous month; and
(3) The number of gallons of special fuel
the special fuel supplier sold, distributed or used in this State in which dye
was added during the previous month.
(b) Pay to the Department the tax imposed
pursuant to NRS 366.190 on all special
fuel sold, distributed or used during the previous month for which dye was not
added in the manner prescribed in this chapter.
2. The Department may, by regulation,
establish a procedure requiring special fuel suppliers to submit tax returns
required by this section electronically.
Source: official text