1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation: (a) Diesel; (b) Biodiesel; (c) Biodiesel blend; (d) Biomass-based diesel; (e) Biomass-based diesel blend; and (f) Liquefied natural gas. 2. A tax is hereby imposed: (a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon; (b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and (c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon. [Part 3:364:1953; A 1955, 425]—(NRS A 1981, 1714, 1715; 1985, 1840; 1987, 1388, 1798; 1989, 1417, 1596; 1991, 1902, 1903; 1993, 597; 1997, 1311; 2013, 1608; 2015, 450)
Nevada Legal Code