Nevada § 445C.330 - Collection of fee for certain fuels and heating oil; exempt products; payment of expenses of Department
Full text of Nevada Nevada Revised Statutes § 445C.330 — Collection of fee for certain fuels and heating oil; exempt products; payment of expenses of Department, with citation guidance and answers to common questions.
§ 445C.330. Collection of fee for certain fuels and heating oil; exempt products; payment of expenses of Department
1. Except as otherwise provided in subsection 2, the Department shall collect for
deposit in the Fund a fee of 0.75 cent for each gallon of motor vehicle fuel, diesel
fuel of grade number 1, diesel fuel of grade number 2 and heating oil imported into
this State in one of those forms or refined in this State. The fee imposed by this section is in addition to the taxes imposed by chapters
365 and 366 of NRS. 2. The fee imposed by subsection 1 does not apply to motor vehicle fuel, diesel fuel
of grade number 1, diesel fuel of grade number 2 or heating oil that is: (a) Imported or refined by the United States, its unincorporated agencies and instrumentalities,
or any incorporated agency or instrumentality of the United States wholly owned by
the United States or by a corporation wholly owned by the United States; (b) Exported from this State; (c) Imported or refined by railroad companies for use in locomotive engines; (d) Being transported through this State in interstate commerce; or (e) Used as fuel for jet or turbine-powered aircraft. 3. The fee is payable on or before the last day of each calendar month for those products
subject to the fee that are handled during the preceding calendar month. The Department shall prescribe by regulation the manner of payment of the fee and
for this purpose may reasonably classify the persons liable for payment. The Department may, in collecting the fee, employ any administrative power conferred
upon it by chapter 360A or 365 of NRS . 4. The expenses incurred by the Department in performing its duties under NRS 445C.150 to 445C.410 , inclusive, are a charge against the Fund.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 445C.330
What does Nevada Revised Statutes § 445C.330 cover?
Section 445C.330 ("Collection of fee for certain fuels and heating oil; exempt products; payment of expenses of Department") 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 § 445C.330?
A common citation format is "Nevada Revised Statutes § 445C.330" (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 § 445C.330 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.