§ 4.04.130. Imposition and rate of tax—Statements of motor vehicle fuel sold, distributed or used  

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  • In addition to any other taxes provided by law, every dealer shall, not later than the twenty-fifth day of each calendar month, render to the state of Nevada, Department of Motor Vehicles, a statement of all motor vehicle fuels sold, distributed or used by him in Clark County, as well as any motor fuel sold, distributed or used in the county by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon under Section 4.04.010 during the preceding calendar month; and pay an excise tax on all motor vehicle fuels so sold, distributed or used in the manner and within the time prescribed by this chapter in accordance with the following schedule:

    Date of Sale Rate of Tax
    Before January 1, 1992 4¢ per gallon
    January 1, 1992 through December 31, 1992 5¢ per gallon
    January 1, 1993 through December 31, 1993 7¢ per gallon
    January 1, 1994 through December 31, 1994 8¢ per gallon
    On and after January 1, 1995 9¢ per gallon


    The state of Nevada, Department of Motor Vehicles, for good cause, may extend, for not to exceed thirty days, the time for making any report or return required under this chapter. The extension may be granted at any time if:

    (a) A request therefor has been filed with the state of Nevada, Department of Motor Vehicles, within or before the period for which the extension may be granted; and

    (b) A remittance of the estimated tax is made when due. Any dealer to whom an extension is granted shall pay, in addition to any delinquent tax due, interest at the rate of one-half of one percent per month, or fraction thereof, from the date on which the tax would have been due without the extension to the date of payment.

    Any report, return, remittance to cover a payment or claim for credit or refund required by this chapter which is transmitted through the United States mail, shall be deemed filed or received by the state of Nevada, Department of Motor Vehicles, on the date shown by the post office cancellation mark stamped upon the envelope containing it, or on the date it was mailed, if proof satisfactory to the sate of Nevada, Department of Motor Vehicles, establishes that the document or remittance was timely-deposited in the United States mail properly addressed to the state of Nevada, Department of Motor Vehicles.

    For the purposes of this chapter, motor vehicle fuel is sold whether it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer.

(Ord. 2680 § 1, 2001: Ord. 1269 § 1, 1991: Ord. 838 § 1, 1983: Ord. 316 (part), 1969: Ord. 226 § 4A, 1965)