Nev. Rev. Stat. § 373.62 — Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption

NRS  373.062    Imposition of tax on diesel fuel in certain counties whose population
is less than 100,000; rate; approval of board of county commissioners or
voters; increases in the tax; effective date of the tax; exemption.
1.  In a county whose population is less
than 100,000 and 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 special fuel that consists of diesel
fuel sold in the county in an amount not to exceed 5 cents per gallon.
2.  A board may not adopt an ordinance
authorized by this section unless:
(a) The ordinance is approved by at least a
two-thirds majority of the members of the board; or
(b) A question concerning the imposition of the
tax pursuant to this section is first approved by a majority of the registered
voters of the county voting upon the question, which the board may submit to
the voters at any general election. The Committee on Local Government Finance
shall annually provide to each city clerk, county clerk and district attorney
in a county whose population is less than 100,000 forms for submitting a
question to the registered voters of a county pursuant to this paragraph. Any
question submitted to the registered voters of a county pursuant to this
paragraph must be in the form most recently provided by the Committee on Local
Government Finance.
3.  A tax imposed pursuant to this section
is in addition to other special fuel taxes imposed pursuant to the provisions
of chapters 366 and 445C of NRS.
4.  If an ordinance adopted pursuant to
this section imposes the tax in an amount that is less than 5 cents per gallon,
any increase in the amount of the tax must be approved in the manner set forth
in subsection 2. Any such increase must not cause the amount of the tax
authorized by this section to exceed 5 cents per gallon.
5.  Except as otherwise provided in this
subsection, any ordinance enacted pursuant to this section must provide that
the tax authorized by this section, or any change in the amount of the tax,
will become effective on the first day of the second calendar month following
enactment of the ordinance imposing, or changing the amount of, the tax. An
ordinance adopted pursuant to this section to impose the tax authorized by this
section may not become effective earlier than January 1, 2020.
6.  Any tax imposed pursuant to the
provisions of this section does not apply to any sales or uses described in NRS 366.200 , except to any sales or uses
described in subsection 1 of that section of any diesel fuel to which dye has
not been added pursuant to federal law or the law of this State, of a type
which is lawfully sold in this State both:
(a) As diesel fuel to which dye has been added
pursuant to such law; and
(b) As diesel fuel to which dye has not been
added pursuant to such law.