Nevada Revenue and Taxation

Sec. § 365.505
Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter.


Each supplier shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of motor vehicle fuel, other than aviation fuel, and transports the fuel from the place of purchase. The record of the shipment must include the:


Place where the fuel was purchased;


Place to which the purchaser declares the fuel will be transported;


Number of gallons of fuel transported; and


Name and address of the purchaser of the fuel.


Each person who transports motor vehicle fuel, other than aviation fuel, in this State shall:


Keep the record of shipment required by subsection 1 in the vehicle in which the fuel is transported until the fuel is delivered to the purchaser; and


Upon request from a peace officer, allow the peace officer to inspect the record of shipment.

Last accessed
Feb. 5, 2021