Nevada § 373.030 - Imposition of tax in certain counties

Full text of Nevada Nevada Revised Statutes § 373.030 — Imposition of tax in certain counties, with citation guidance and answers to common questions.

§ 373.030. Imposition of tax in certain counties

1. In any county for all or part of which a streets and highways plan has been adopted

as a part of the master plan by the county or regional planning commission pursuant

to NRS 278.150 , the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel

and leaded racing fuel, sold in the county in an amount not to exceed 9 cents per

gallon. 2. A tax imposed pursuant to this section is in addition to other motor vehicle fuel

taxes imposed pursuant to the provisions of chapter 365 of NRS . 3. As used in this section: (a) “Aviation fuel” has the meaning ascribed to it in NRS 365.015 . (b) “ 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.

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 373.030

What does Nevada Revised Statutes § 373.030 cover?

Section 373.030 ("Imposition of tax in certain counties") 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 § 373.030?

A common citation format is "Nevada Revised Statutes § 373.030" (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 § 373.030 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.