§ 4.07.290. Certain exceptions.

Latest version.

1. Sections 4.07.080 through 4.07.140, inclusive, do not apply to any sales or uses described in NRS 366.200, except as provided in subsection (2).

2.

Sections 4.07.080 through 4.07.140, inclusive, apply to any sales or uses described in subsection 1 of NRS 366.200 of any special fuel to which dye has not been added pursuant to federal law or the law of this state, of a type which is lawfully sold in this state both:

(a)

As special fuel to which dye has been added pursuant to such law; and

(b)

As special fuel to which dye has not been added pursuant to such law.

There shall be no refunds of any tax paid on any taxable sales or uses described in this subsection.

(Ord. No. 4126, § 1, 9-3-2013)

                    
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