The provisions of NRS 706.801 to 706.861, inclusive, do not apply to: 1. Vehicles which are exempt from special fuel tax requirements under NRS 366.221. 2. Vehicles having a gross vehicle weight rating or gross combined vehicle weight rating of 26,000 pounds or less unless the vehicle meets the definition of 'commercial motor vehicle' set forth in 49 C.F.R. § 350.105, and except that such vehicles are eligible for apportionment under the provisions of this chapter upon application by the operator. (Added to NRS by 1977, 381; A 1985, 1847; 2009, 468; 2017, 986)
Nevada Legal Code