NRS 365.170
Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft

  • duties of dealers.
Every dealer shall:

1.

Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

2.

In accordance with the provisions of NRS 365.330, pay an excise tax on:

(a)

All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

(b)

Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,
Ê so sold, distributed or used.

Source: Section 365.170 — Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers., https://www.­leg.­state.­nv.­us/NRS/NRS-365.­html#NRS365Sec170 (accessed May 26, 2025).

May 26, 2025

§ 365.170. Rates of taxes on aviation fuel & fuel for jet or turbine-powered aircraft's source at nv​.us