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NRS 366.190 - Rate of tax.

NV Rev Stat § 366.190 (2019) (N/A)
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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.

[Part 3:364:1953; A 1955, 425] — (NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)

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NRS 366.195 - Additional excise tax levied on special fuel if federal tax reduced or discontinued.