Nevada § 365.203 - Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel
Full text of Nevada Nevada Revised Statutes § 365.203 — Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel, with citation guidance and answers to common questions.
§ 365.203. Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel
1. The governing body of a city may by ordinance, but not as in a case of emergency,
impose a tax of not more than: (a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and (b) Eight cents per gallon on aviation fuel, sold, distributed or used at an airport which is owned or operated by the city in
a county whose population is less than 100,000. 2. A board of county commissioners may by ordinance, but not as in a case of emergency,
impose a tax of not more than: (a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and (b) Eight cents per gallon on aviation fuel, sold, distributed or used in the county, except at an airport where a tax is imposed
pursuant to subsection 1. 3. A tax imposed pursuant to this section must be imposed on all taxpayers at the
same rate. The city or county shall not allow any discounts, exemptions or other variance of
the rate of the tax for any taxpayer except for the State or a political subdivision
of the State. 4. Collection of the tax imposed pursuant to this section must not commence earlier
than the first day of the second calendar month after adoption of the ordinance imposing
the tax.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 365.203
What does Nevada Revised Statutes § 365.203 cover?
Section 365.203 ("Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation 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 § 365.203?
A common citation format is "Nevada Revised Statutes § 365.203" (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 § 365.203 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.