NRS 366.070
“Special fuel supplier” defined.

1.

“Special fuel supplier” means a person who:

(a)

Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;

(b)

Exports special fuel to a location outside of this State;

(c)

Produces, manufactures or refines special fuel in this State; or

(d)

Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.

2.

The term does not include a special fuel manufacturer.

Source: Section 366.070 — “Special fuel supplier” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-366.­html#NRS366Sec070.

Last Updated

Jun. 24, 2021

§ 366.070’s source at nv​.us