Nevada § 365.192 - Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department
Full text of Nevada Nevada Revised Statutes § 365.192 — Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department, with citation guidance and answers to common questions.
§ 365.192. Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department
1. In addition to any other tax provided for in this chapter, there is hereby levied
an excise tax of 1 cent per gallon on motor vehicle fuel, except aviation fuel. 2. The tax imposed pursuant to this section must be collected by the supplier in the
manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide
to the supplier a statement that sets forth the number of gallons of fuel that will
be sold to retailers in each county in this State. The tax must be paid to the Department and delivered by the Department to the State
Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department
a copy of the statement provided to the supplier by the purchaser pursuant to this
subsection.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 365.192
What does Nevada Revised Statutes § 365.192 cover?
Section 365.192 ("Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 365.192?
A common citation format is "Nevada Revised Statutes § 365.192" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 365.192 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.