Nevada Revenue and Taxation

Sec. § 365.200
Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel.


In addition to any other taxes provided for by this chapter, every person who uses any inflammable or combustible liquid or other material other than motor vehicle fuel to operate a motor vehicle on the highways of this State, except special fuel as defined in NRS 366.060, shall pay an excise tax as provided by NRS 365.175, 365.180 and 365.190 for each gallon thereof so used, and shall render monthly statements and make monthly payments at the times and in the manner prescribed for a supplier in this chapter.


Any owner or operator of a motor vehicle who imports motor vehicle fuel or other fuel or material, except special fuel as defined in NRS 366.060, into this State, from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons shall, upon demand of the Department or its authorized agent, pay to the Department on such excess motor vehicle fuel the excise tax required to be paid by a supplier.


Any person who resells any motor vehicle fuel exempt from taxation pursuant to NRS 365.220 to 365.260, inclusive, for use that is not exempt pursuant to those provisions shall collect the excise tax required to be paid on the motor vehicle fuel and remit it to the Department.


The provisions of this chapter do not require more than one payment of any excise tax upon or in respect to the same fuel.

Last accessed
Feb. 5, 2021