1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.

2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this State a motor vehicle which contains dyed special fuel in the fuel tank of that vehicle. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.

3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200, is exempt from the tax imposed by this chapter may operate or maintain a motor vehicle on a highway in this State which contains dyed special fuel in the fuel tank of that motor vehicle.

4. A person may operate or maintain on a highway in this State any special mobile equipment that is incidentally operated or moved upon a highway or an implement of husbandry which contains dyed special fuel in the fuel tank of the special mobile equipment or implement of husbandry. As used in this subsection:

(a) “Highway” does not include a controlled-access highway as defined in NRS 484A.060.

(b) “Implement of husbandry” has the meaning ascribed to it in NRS 484D.020.

5. There is a rebuttable presumption that all special fuel which is not dyed special fuel and which is sold or distributed in this State is for the purpose of propelling a motor vehicle.

6. The Department shall, by regulation, define “incidentally operated or moved upon a highway” for purposes of this section.

(Added to NRS by 1995, 2367; A 1997, 2831, 3398; 1999, 679; 2001, 854; 2003, 514, 2913; 2005, 1152; 2007, 2518; 2015, 1116)