Nevada Revenue and Taxation

Sec. § 365.095
Fuel deemed distributed.

All motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of so as to terminate the ownership and possession thereof by the dealer or any other person who imports such fuel owned by him or her shall be deemed to be distributed under this chapter.

Last accessed
Feb. 5, 2021