Nevada § 366.207 - Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds
Full text of Nevada Nevada Revised Statutes § 366.207 — Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds, with citation guidance and answers to common questions.
§ 366.207. Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds
1. Except as otherwise provided in subsection 2, each special fuel supplier who sells
or distributes special fuel to which dye has not been added shall, at the time the
special fuel is purchased, collect the tax imposed pursuant to NRS 366.190 . 2. A special fuel supplier shall not collect the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel is: (a) A special fuel supplier; (b) A special fuel exporter; or (c) A special fuel dealer. 3. A special fuel supplier or special fuel exporter shall not purchase special fuel
on which the tax imposed pursuant to NRS 366.190 has been paid, except that a newly licensed special fuel supplier or special fuel
exporter may purchase such fuel during its first month of operation. 4. A special fuel supplier who sells special fuel to any other special fuel supplier,
special fuel dealer or special fuel exporter shall keep such records of the transaction
as the Department may require. The Department shall adopt regulations setting forth: (a) The records which must be kept by the special fuel supplier pursuant to this subsection;
and (b) The period for which those records must be kept by the special fuel supplier. 5. If, within a period of 6 months, a person purchases 200 gallons or more of special
fuel in this State which is used for a purpose that is exempt from the payment of
the tax on special fuel pursuant to NRS 366.200 , that person may apply to the Department for a refund in the manner prescribed in
subsection 6 of NRS 366.650 . 6. Any person who resells, for a taxable purpose, special fuel that was exempt from
the tax imposed by this chapter and to which dye has not been added shall collect
the tax and remit it to the Department.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 366.207
What does Nevada Revised Statutes § 366.207 cover?
Section 366.207 ("Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds") 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 § 366.207?
A common citation format is "Nevada Revised Statutes § 366.207" (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 § 366.207 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.