Nev. Rev. Stat. § 373.30 — Imposition of tax in certain counties

1.  In any county for all or part of which
a streets and highways plan has been adopted as a part of the master plan by
the county or regional planning commission pursuant to NRS 278.150 , the board may by ordinance
impose a tax on motor vehicle fuel, except aviation fuel and leaded racing
fuel, sold in the county in an amount not to exceed 9 cents per gallon.
2.  A tax imposed pursuant to this section
is in addition to other motor vehicle fuel taxes imposed pursuant to the
provisions of chapter 365 of NRS.
3.  As used in this section:
(a) “Aviation fuel” has the meaning ascribed to
it in NRS 365.015 .
(b) “Leaded racing fuel” means motor vehicle fuel
that contains lead and is produced for motor vehicles that are designed and
built for racing and not for operation on a public highway.