Nevada § 365.346 Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number

Nevada Statutes

§ 365.346 — Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number

Nevada § 365.346

Title 32REVENUE AND TAXATION

Ch. 365Taxes

COLLECTION AND PAYMENT

This text of Nevada § 365.346 (Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 365.346 (2026).

Text

1.A retailer of aviation fuel who receives or sells aviation fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the fuel had not been paid.

2.For the purposes of subsection 1, a retailer who verifies the identification number printed on the delivery ticket of the dealer shall be deemed to have acted without knowledge of the fact of nonpayment.

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1. A retailer of aviation fuel who receives or sells aviation fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the fuel had not been paid.
2. For the purposes of subsection 1, a retailer who verifies the identification number printed on the delivery ticket of the dealer shall be deemed to have acted without knowledge of the fact of nonpayment.