Nevada § 373.068 Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes

Nevada Statutes

§ 373.068 — Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes

Nevada § 373.068

Title 32REVENUE AND TAXATION

Ch. 373County

This text of Nevada § 373.068 (Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes) 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. § 373.068 (2026).

Text

1. Any tax imposed pursuant to the provisions of:

(a)Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any fuel described in NRS 365.220 or 365.230 .

(b)Paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any sales or uses described in NRS 366.200 , except to any sales or uses described in subsection 1 of that section of any special fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:

(1)As special fuel to which dye has been added pursuant to such law; and

(2)As special fuel to which dye has not be

Free access — add to your briefcase to read the full text and ask questions with AI

1. Any tax imposed pursuant to the provisions of:
(a) Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any fuel described in NRS 365.220 or 365.230 .
(b) Paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any sales or uses described in NRS 366.200 , except to any sales or uses described in subsection 1 of that section of any special fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:
(1) As special fuel to which dye has been added pursuant to such law; and
(2) As special fuel to which dye has not been added pursuant to such law.
2. Each tax imposed pursuant to NRS 373.066 or 373.0663 is in addition to any other motor vehicle fuel taxes and special fuel taxes imposed pursuant to the provisions of this chapter and chapters 365 , 366 and 445C of NRS, except that on the effective date of an ordinance adopted pursuant to:
(a) Paragraph (a) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (a) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(b) Paragraph (b) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (b) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(c) Paragraph (c) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (c) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(d) Paragraph (d) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (d) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.