NRS 373.030
Imposition of tax in certain counties.


1.

In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county in an amount not to exceed 9 cents per gallon.

2.

A tax imposed pursuant to this section is in addition to other motor vehicle fuel taxes imposed pursuant to the provisions of chapter 365 of NRS.

3.

As used in this section:

(a)

“Aviation fuel” has the meaning ascribed to it in NRS 365.015.

(b)

“Leaded racing fuel” means motor vehicle fuel that contains lead and is produced for motor vehicles that are designed and built for racing and not for operation on a public highway.

Source: Section 373.030 — Imposition of tax in certain counties., https://www.­leg.­state.­nv.­us/NRS/NRS-373.­html#NRS373Sec030.

373.010
Short title.
373.020
Definitions.
373.021
“Board” defined.
373.022
“City” defined.
373.023
“Commission” defined.
373.024
“Cost of the project” defined.
373.027
“Improvement” and “improve” defined.
373.028
“Project” defined.
373.029
“Town” defined.
373.030
Imposition of tax in certain counties.
373.062
Imposition of tax on diesel fuel in certain counties whose population is less than 100,000
373.065
Additional taxes in counties whose population is less than 700,000: Imposition
373.066
Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition
373.070
Mandatory provisions of ordinance imposing tax
373.075
Mandatory provision of amendatory ordinance.
373.080
Transmittal to counties of taxes collected by Department
373.083
Returns by persons using special fuels
373.087
Local Fuel Tax Fund: Creation
373.090
Place of sale of fuel.
373.100
Redistribution of taxes, penalties and interest by Department.
373.110
Distribution and use of net proceeds of taxes
373.119
Use of certain collections from sale of fuel for boats
373.120
Limitation on repeal, amendment or modification of ordinance imposing tax
373.131
Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund
373.140
Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway
373.150
Distribution of revenue to cities and towns not included in regional plan for transportation
373.160
Pledges and liens to secure payment of revenue bonds or other securities.
373.190
Sale of revenue bonds.
373.200
Construction.
373.0205
“Acquisition” and “acquire” defined.
373.0245
“Department” defined.
373.0246
“Diesel fuel” defined.
373.0249
“Highway truck parking” defined.
373.0663
Additional taxes in certain counties whose population is 700,000 or more: Imposition
Last Updated

Jun. 24, 2021

§ 373.030’s source at nv​.us