Nev. Rev. Stat. § 366.733 — Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation

NRS  366.733    Sale or distribution of dyed special fuel: Prerequisites;
administrative fine for violation.
1.  A retailer or any other person who
sells or distributes dyed special fuel shall not sell or distribute the dyed
special fuel unless the retailer or person controls the access to the dyed
special fuel.
2.  A retailer or other person may sell or
distribute the dyed special fuel only to a purchaser who has been approved to
purchase the dyed special fuel from the retailer or other person. To be
approved to purchase dyed special fuel from a retailer or other person, a
purchaser must provide to the retailer or other person a written statement of
acknowledgment and intended use on a form provided by the Department and
completed by the purchaser that includes:
(a) The full name and address of the purchaser;
(b) A description of the manner in which the
purchaser intends to use the dyed special fuel;
(c) An attestation indicating that the purchaser:
(1) Will only use the dyed special fuel
for a purpose that is not taxable pursuant to this chapter; and
(2) Is aware of the penalties set forth in
NRS 366.735 , a copy of which must be
included on the statement; and
(d) The signature of the purchaser.
3.  A retailer or other person who sells or
distributes dyed special fuel shall keep on file a completed statement of
acknowledgment and intended use for each person approved to purchase dyed
special fuel from the retailer or other person.
4.  In addition to any action that may be
taken pursuant to chapter 360A of NRS, the
Department may impose on a retailer or any other person who violates the
provisions of subsection 1 an administrative fine of not more than $10,000 for
each violation.