Nev. Rev. Stat. § 366.190

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 366.190 - Rate of tax
1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:
(a) Diesel;
(b) Biodiesel;
(c) Biodiesel blend;
(d) Biomass-based diesel;
(e) Biomass-based diesel blend; and
(f) Liquefied natural gas.
2. A tax is hereby imposed:
(a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;
(b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and
(c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.

NRS 366.190

[Part 3:364:1953; A 1955, 425]-(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)
Amended by 2015, Ch. 122,§2, eff. 7/1/2015.
[Part 3:364:1953; A 1955, 425] - (NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311)