373.030 - Imposition of tax in certain counties. - Nevada Statutes

373.030  Imposition of tax in certain counties.

      1.  In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county in an amount not to exceed 9 cents per gallon.

      2.  A tax imposed pursuant to this section is in addition to other motor vehicle fuel taxes imposed pursuant to the provisions of chapter 365 of NRS.

      3.  As used in this section:

      (a) “Aviation fuel” has the meaning ascribed to it in NRS 365.015.

      (b) “Leaded racing fuel” means motor vehicle fuel that contains lead and is produced for motor vehicles that are designed and built for racing and not for operation on a public highway.

      (Added to NRS by 1965, 1265; A 1966, 50; 1979, 1022, 1746; 1981, 1715; 1989, 838, 1502; 1991, 39, 1904; 1997, 348; 2009, 860)