Nevada § 366.190 - Rate of tax

§ 366.190. Rate of tax

1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate

of 27 cents per gallon on the sale or use of special fuels, including, without limitation: (a) Diesel; (b) Biodiesel; (c) Biodiesel blend; (d) Biomass-based diesel; (e) Biomass-based diesel blend; and (f) Liquefied natural gas. 2. A tax is hereby imposed: (a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate

of 19 cents per gallon; (b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon;

and (c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.