NRS 445C.330
Collection of fee for certain fuels and heating oil

  • exempt products
  • payment of expenses of Department.

1.

Except as otherwise provided in subsection 2, the Department shall collect for deposit in the Fund a fee of 0.75 cent for each gallon of motor vehicle fuel, diesel fuel of grade number 1, diesel fuel of grade number 2 and heating oil imported into this State in one of those forms or refined in this State. The fee imposed by this section is in addition to the taxes imposed by chapters 365 and 366 of NRS.

2.

The fee imposed by subsection 1 does not apply to motor vehicle fuel, diesel fuel of grade number 1, diesel fuel of grade number 2 or heating oil that is:

(a)

Imported or refined by the United States, its unincorporated agencies and instrumentalities, or any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;

(b)

Exported from this State;

(c)

Imported or refined by railroad companies for use in locomotive engines;

(d)

Being transported through this State in interstate commerce; or

(e)

Used as fuel for jet or turbine-powered aircraft.

3.

The fee is payable on or before the last day of each calendar month for those products subject to the fee that are handled during the preceding calendar month. The Department shall prescribe by regulation the manner of payment of the fee and for this purpose may reasonably classify the persons liable for payment. The Department may, in collecting the fee, employ any administrative power conferred upon it by chapter 360A or 365 of NRS.

4.

The expenses incurred by the Department in performing its duties under NRS 445C.150 to 445C.410, inclusive, are a charge against the Fund.

Source: Section 445C.330 — Collection of fee for certain fuels and heating oil; exempt products; payment of expenses of Department., https://www.­leg.­state.­nv.­us/NRS/NRS-445C.­html#NRS445CSec330.

445C.010
Definitions. 445C.020
“Environmental audit” defined. 445C.030
“Environmental requirement” defined. 445C.040
“Regulated facility” defined. 445C.050
“Regulated person” defined. 445C.060
“Regulatory agency” defined. 445C.070
Mitigating factors considered by court in determining criminal penalty for violation 445C.080
Presumption that regulated person is not liable for administrative or civil penalty for violation 445C.090
Rebuttal of presumption that regulated person is not liable for administrative or civil penalty for violation. 445C.100
Administrative or civil proceedings for violation: Burdens of proof. 445C.110
Environmental audit: Privileged 445C.120
Regulations 445C.150
Definitions. 445C.160
“Board” defined. 445C.170
“Department” defined. 445C.180
“Diesel fuel of grade number 1” defined. 445C.190
“Diesel fuel of grade number 2” defined. 445C.200
“Discharge” defined. 445C.210
“Division” defined. 445C.220
“Fund” defined. 445C.230
“Heating oil” defined. 445C.240
“Motor vehicle fuel” defined. 445C.250
“Operator” defined. 445C.260
“Person” defined. 445C.270
“Petroleum” defined. 445C.280
“Storage tank” defined. 445C.290
Legislative findings. 445C.300
Board to Review Claims: Creation 445C.310
Fund for Cleaning Up Discharges of Petroleum: Creation 445C.320
Fund for Cleaning Up Discharges of Petroleum: Expenditures for certain discharges 445C.330
Collection of fee for certain fuels and heating oil 445C.340
Registration of storage tanks: Collection of annual fee 445C.360
Report of discharge from tank required 445C.370
Allocation of costs resulting from discharge from certain storage tanks for heating oil. 445C.380
Allocation of costs resulting from discharge from other storage tanks 445C.390
Liability for costs to clean up discharge caused by willful or wanton misconduct, gross negligence or violation of statute or regulation. 445C.400
Pro rata reduction if balance of Fund insufficient for full payment. 445C.410
Tanks exempted from certain provisions
Last Updated

Feb. 5, 2021

§ 445C.330’s source at nv​.us