Nevada Revised Statutes

Nev. Rev. Stat. § 365.020 (2026)

“Dealer” defined

✓ current as of July 2026

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NRS 365.020 “Dealer” defined.

1. “Dealer” means every person who:

(a) Refines, manufactures, compounds or otherwise produces aviation fuel or fuel for jet or turbine-powered aircraft and sells or distributes the same in this State.

(b) Imports aviation fuel or fuel for jet or turbine-powered aircraft into this State and sells or distributes it therein, whether in the original package or container in which it is imported or otherwise, or who uses the aviation fuel or fuel for jet or turbine-powered aircraft in this State after having imported the fuel.

(c) Having acquired aviation fuel or fuel for jet or turbine-powered aircraft in this State in the original package or container, distributes or sells it in the original package or container or otherwise, or in any manner uses the fuel.

(d) Otherwise acquires in this State for sale, use or distribution in this State aviation fuel or fuel for jet or turbine-powered aircraft with respect to which there has been no prior taxable sale, use or distribution.

2. “Dealer” does not include any person who imports into this State aviation fuel, fuel for jet or turbine-powered aircraft in quantities of 500 gallons or less purchased from another dealer who is licensed under this chapter and who assumes liability for the collection and remittance of the applicable excise tax to this State.

[Part 1:74:1935; A 1955, 170]—(NRS A 1983, 1015; 1989, 1526; 1999, 1007)

Notes of Decisions

Cited in 1 case, 1983–1983 · leading case: State Ex Rel. Nevada Tax Comm'n v. Saveway Super Serv. Stations, Inc., 668 P.2d 291 (Nev. 1983).

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State Ex Rel. Nevada Tax Comm'n v. Saveway Super Serv. Stations, Inc., 668 P.2d 291 (Nev. 1983). “ler shall, not later than the 25th day of each calendar month: (a) Render to the department a statement of all motor vehicle fuel sold, distributed or used by him in the State of Nevada, as well as all motor vehicle fuel sold, distributed or used in this state by a purchaser…”

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