Nevada § 365.220 - Exempt transactions and sales
Full text of Nevada Nevada Revised Statutes § 365.220 — Exempt transactions and sales, with citation guidance and answers to common questions.
§ 365.220. Exempt transactions and sales
The provisions of this chapter requiring the payment of excise taxes do not apply
to: 1. Motor vehicle fuel if it remains in interstate or foreign commerce. 2. Motor vehicle fuel, except aviation fuel, exported from this State by a supplier. 3. Aviation fuel or fuel for jet or turbine-powered aircraft exported from this State
by a dealer. 4. Motor vehicle fuel or fuel for jet or turbine-powered aircraft sold to the United
States Government for official use of the United States Armed Forces. 5. Motor vehicle fuel, other than aviation fuel, distributed or delivered on the order
of the owner, to a supplier, or aviation fuel or fuel for jet or turbine-powered aircraft
distributed or delivered on the order of the owner, to a dealer, if the dealer or
supplier has furnished security in the amount prescribed in NRS 365.290 and has established to the satisfaction of the Department that the security is sufficient
to ensure payment of all excise taxes as they may become due to the State from the
dealer or supplier under this chapter. Every dealer or supplier who claims an exemption shall report the distributions to
the Department in such detail as the Department may require. If the dealer or supplier does not do so, the exemption granted in this subsection
is void and all fuel is considered distributed in this State subject fully to the
provisions of this chapter. 6. Leaded racing fuel. As used in this subsection, “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.
Frequently Asked Questions About Nevada § 365.220
What does Nevada Revised Statutes § 365.220 cover?
Section 365.220 ("Exempt transactions and sales") 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 § 365.220?
A common citation format is "Nevada Revised Statutes § 365.220" (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 § 365.220 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.