Nevada Revised Statutes 366.070 – ‘Special fuel supplier’ defined
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1. ’Special fuel supplier’ means a person who:
Terms Used In Nevada Revised Statutes 366.070
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
(a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;
(b) Exports special fuel to a location outside of this State;
(c) Produces, manufactures or refines special fuel in this State; or
(d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.
2. The term does not include a special fuel manufacturer.