1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax on motor vehicle fuel. 2. This tax must be imposed and will increase if the tax collected by the Federal Government pursuant to the provisions of 26 U.S.C. § 4081 or any other tax collected by the Federal Government relating to motor vehicle fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced. 3. This tax must be accounted for by each supplier and collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer. (Added to NRS by 1973, 584; A 1975, 1692; 1997, 2965; 1999, 1009)
Nevada Legal Code