Nev. Rev. Stat. § 366.390 — Retention of percentage of tax for certain costs

1.  Except as otherwise provided in
subsection 2, the Department shall allow each special fuel supplier to retain
an amount equal to 2 percent of the amount of the tax collected by the special
fuel supplier to cover the supplier’s costs of collection of the tax and of
compliance with this chapter, and the supplier’s handling losses occasioned by
evaporation, spillage or other similar causes.
2.  A special fuel supplier who fails to
submit a tax return when due pursuant to this chapter or fails to pay the tax
when due pursuant to this chapter is not entitled to retain any of the amount
authorized pursuant to subsection 1 for any month for which a tax return is not
filed when due or a payment is not made when due.