Nevada § 365.200 - Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel
Full text of Nevada Nevada Revised Statutes § 365.200 — Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel, with citation guidance and answers to common questions.
§ 365.200. Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel
1. In addition to any other taxes provided for by this chapter, every person who uses
any inflammable or combustible liquid or other material other than motor vehicle fuel
to operate a motor vehicle on the highways of this State, except special fuel as defined
in NRS 366.060 , shall pay an excise tax as provided by NRS 365.175 , 365.180 and 365.190 for each gallon thereof so used, and shall render monthly statements and make monthly
payments at the times and in the manner prescribed for a supplier in this chapter. 2. Any owner or operator of a motor vehicle who imports motor vehicle fuel or other
fuel or material, except special fuel as defined in NRS 366.060 , into this State, from another state or from federal proprietary lands or reservations,
in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons
shall, upon demand of the Department or its authorized agent, pay to the Department
on such excess motor vehicle fuel the excise tax required to be paid by a supplier. 3. Any person who resells any motor vehicle fuel exempt from taxation pursuant to NRS 365.220 to 365.260 , inclusive, for use that is not exempt pursuant to those provisions shall collect
the excise tax required to be paid on the motor vehicle fuel and remit it to the Department. 4. The provisions of this chapter do not require more than one payment of any excise
tax upon or in respect to the same fuel.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 365.200
What does Nevada Revised Statutes § 365.200 cover?
Section 365.200 ("Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel") 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 § 365.200?
A common citation format is "Nevada Revised Statutes § 365.200" (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 § 365.200 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.