State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-365 > Imposition-of-tax > 365-170

365.170  Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.  Except as otherwise provided in NRS 365.135, every dealer shall:

      1.  Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

      2.  In accordance with the provisions of NRS 365.330, pay an excise tax on:

      (a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

      (b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,

Ê so sold, distributed or used.

      [Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572)

     

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-365 > Imposition-of-tax > 365-170

365.170  Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.  Except as otherwise provided in NRS 365.135, every dealer shall:

      1.  Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

      2.  In accordance with the provisions of NRS 365.330, pay an excise tax on:

      (a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

      (b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,

Ê so sold, distributed or used.

      [Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572)

     


State Codes and Statutes

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-365 > Imposition-of-tax > 365-170

365.170  Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers.  Except as otherwise provided in NRS 365.135, every dealer shall:

      1.  Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

      2.  In accordance with the provisions of NRS 365.330, pay an excise tax on:

      (a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

      (b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,

Ê so sold, distributed or used.

      [Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572)