Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.07. SUPPLEMENTAL FUEL TAX |
Article III. Provisions Applicable to Special Fuel Taxes Imposed by the Supplemental Fuel Tax Ordinance |
Article III. Provisions Applicable to Special Fuel Taxes Imposed by the Supplemental Fuel Tax Ordinance
§ 4.07.250. Public and confidential records. |
§ 4.07.260. Exemption from NRS 366.175. |
§ 4.07.270. Factor for conversion of volumetric measurement. |
§ 4.07.280. Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions. |
§ 4.07.290. Certain exceptions. |
§ 4.07.300. Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel. |
§ 4.07.310. Special fuel dealer not to collect tax on certain exempt sales. |
§ 4.07.320. Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds. |
§ 4.07.330. Tax in lieu of tax imposed by Sections 4.07.020 through 4.07.070. |
§ 4.07.340. No additional licenses required. |
§ 4.07.350. Due date of tax; when payment by mail is deemed received. |
§ 4.07.360. When tax becomes delinquent; deposit of proceeds from penalty. |
§ 4.07.370. Special fuel users: Quarterly returns and payments. |
§ 4.07.380. Special fuel suppliers: Monthly returns and payments. |
§ 4.07.390. Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods. |
§ 4.07.400. Special fuel exporters: Monthly statements. |
§ 4.07.410. Unlicensed persons who collect tax: Monthly returns and payments. |
§ 4.07.420. Retention of percentage of tax for certain costs. |
§ 4.07.430. Payment of delinquent filing fees, penalties and interest; when return, statement or payment is considered delinquent. |
§ 4.07.440. Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid. |
§ 4.07.450. Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee. |
§ 4.07.460. Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax. |
§ 4.07.470. Requirements for refund or credit; examination of records of claimant. |
§ 4.07.480. Prohibition against issuance of injunction or other process to prevent collection of tax; action against state treasurer after payment under protest. |
§ 4.07.490. Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality. |
§ 4.07.500. Judgment for plaintiff: Disposition of amount; interest. |
§ 4.07.510. Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions. |
§ 4.07.520. Records of retailers: Maintenance, contents and inspection. |
§ 4.07.530. Records of shipments: Preparation, contents and use. |
§ 4.07.540. Monthly reports of deliveries by special fuel transporters. |
§ 4.07.550. False or fraudulent reports: Penalty. |
§ 4.07.560. Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice. |
§ 4.07.570. Sale or distribution of special fuel in this state by special fuel exporter: Prohibition; penalty; payment of tax. |
§ 4.07.580. Unlawful acts; penalty. |
§ 4.07.590. Penalty for other violations. |
§ 4.07.600. Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation. |
§ 4.07.610. Amendments to NRS Chapter 366. |
§ 4.07.620. Distribution and use of proceeds. |