Nev. Rev. Stat. § 373.68 — 373.68

NRS  373.068    Taxes imposed pursuant to NRS 373.066 or 373.0663 :
Exemptions; effect on other fuel taxes.
1.  Any tax imposed pursuant to the
provisions of:
(a) Paragraphs (a) to (f), inclusive, of
subsection 1 of NRS 373.066 or
paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any fuel
described in NRS 365.220 or 365.230 .
(b) Paragraphs (g) to (m), inclusive, of
subsection 1 of NRS 373.066 or
paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.0663 , 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 special
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:
(1) As special fuel to which dye has been
added pursuant to such law; and
(2) As special fuel to which dye has not
been added pursuant to such law.
2.  Each tax imposed pursuant to NRS 373.066 or 373.0663 is in addition to any other motor
vehicle fuel taxes and special fuel taxes imposed pursuant to the provisions of
this chapter and chapters 365 , 366 and 445C
of NRS, except that on the effective date of an ordinance adopted pursuant to:
(a) Paragraph (a) of subsection 1 of NRS 373.066 , any tax increase imposed in
that county pursuant to subparagraph (2) of paragraph (a) of subsection 1 of NRS 373.065 on the first day of the current
fiscal year, and the authority to impose any additional tax increases in that
county pursuant to that subparagraph on the first day of each subsequent fiscal
year, expire by limitation.
(b) Paragraph (b) of subsection 1 of NRS 373.066 , any tax increase imposed in
that county pursuant to subparagraph (2) of paragraph (b) of subsection 1 of NRS 373.065 on the first day of the current
fiscal year, and the authority to impose any additional tax increases in that
county pursuant to that subparagraph on the first day of each subsequent fiscal
year, expire by limitation.
(c) Paragraph (c) of subsection 1 of NRS 373.066 , any tax increase imposed in
that county pursuant to subparagraph (2) of paragraph (c) of subsection 1 of NRS 373.065 on the first day of the current
fiscal year, and the authority to impose any additional tax increases in that
county pursuant to that subparagraph on the first day of each subsequent fiscal
year, expire by limitation.
(d) Paragraph (d) of subsection 1 of NRS 373.066 , any tax increase imposed in
that county pursuant to subparagraph (2) of paragraph (d) of subsection 1 of NRS 373.065 on the first day of the current
fiscal year, and the authority to impose any additional tax increases in that
county pursuant to that subparagraph on the first day of each subsequent fiscal
year, expire by limitation.