365.175 - Rate of tax on certain motor vehicle fuel; duties of suppliers.

365.175  Rate of tax on certain motor vehicle fuel; duties of suppliers.  Except as otherwise provided in NRS 365.135, every supplier shall:

      1.  Not later than the last day of each calendar month, submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by the supplier in this State during the preceding calendar month; and

      2.  In accordance with the provisions of NRS 365.330, pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon so sold, distributed or used.

      (Added to NRS by 1999, 1004; A 2003, 2905; 2007, 1572)