1. The provisions of this chapter requiring the payment of excise taxes do not apply to:

(a) Motor vehicle fuel, other than aviation fuel, sold by a supplier; or

(b) Aviation fuel or fuel for jet or turbine-powered aircraft sold by a dealer,

in individual quantities of 500 gallons or less for export to another state or country by the purchaser other than in the supply tank of a motor vehicle or an aircraft, if the dealer or supplier is licensed in the state of destination to collect and remit the applicable destination state taxes thereon.

2. In support of any exemption from taxes on account of sales of motor vehicle fuel or fuel for jet or turbine-powered aircraft in individual quantities of 500 gallons or less for export by the purchaser, the dealer or supplier who sold the fuel to the purchaser shall retain in his or her files for at least 4 years an export certificate executed by the purchaser in such form and containing such information as is prescribed by the Department. This certificate is prima facie evidence of the exportation of the motor vehicle fuel or fuel for jet or turbine-powered aircraft to which it applies only if accepted by the dealer or supplier in good faith. If the purchaser fails to export any part of the motor vehicle fuel or fuel for jet or turbine-powered aircraft covered by the certificate, the purchaser shall remit to the Department immediately thereafter the applicable amount in taxes due on the part not exported. Upon failure to do so the purchaser is subject to all penalties in this chapter for delinquency in payment of taxes.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1693; 1983, 1018; 1999, 1011; 2003, 2905)