Nevada Revised Statutes

Nev. Rev. Stat. § 365.170 (2026)

Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers

✓ current as of July 2026

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NRS 365.170 Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers. Every dealer shall:

1. Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and

2. In accordance with the provisions of NRS 365.330, pay an excise tax on:

(a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203; and

(b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203,

Ê so sold, distributed or used.

[Part 2:74:1935; A 1955, 170]—(NRS A 1965, 1170; 1975, 1691; 1981, 1711, 1712; 1983, 1017; 1985, 948, 1840; 1987, 1795; 1991, 37, 1899, 1900; 1995, 1065, 1794, 1797; 1997, 353; 1999, 1008; 2003, 2905, 3203; 2007, 1572; 2011, 712)

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). · cites it 6× “, (Saveway) filed its June 1977 motor vehicle fuel tax return and remittance on July 27, 1977, two days late, in violation of NRS 365.170. Because of the delinquency, the Nevada Tax Commission denied to Saveway the two percent dealer deduction allowed by NRS 365.”

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