366.070 - “Special fuel supplier” defined. - Nevada Statutes

366.070  “Special fuel supplier” defined.

      1.  “Special fuel supplier” means a person who:

      (a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;

      (b) Produces, manufactures or refines special fuel in this State; or

      (c) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.

      2.  The term does not include a special fuel manufacturer.

      [Part 2:364:1953]—(NRS A 1995, 2370; 2009, 2633)