Amendment No. 266

Assembly Amendment to Assembly Bill No. 584 (BDR 32-212)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend sec. 4, page 1, by deleting line 8 and inserting:

"Sec. 4. Except as otherwise provided in NRS 366.395:

1. If a person fails to file a return or the department is not".

Amend sec. 10, page 3, line 26, by deleting "45" and inserting "30".

Amend sec. 55, page 17, line 5, by deleting "or".

Amend sec. 55, page 17, line 8, by deleting the italicized period and inserting:

"; or

3. Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this state.".

Amend sec. 59, page 18, line 2, by deleting "25th" and inserting "last".

Amend sec. 61, page 18, line 26, by deleting "25th" and inserting "last".

Amend sec. 61, page 18, line 27, before "month," by inserting "calendar".

Amend sec. 62, page 19, line 14, by deleting "20" and inserting "25".

Amend sec. 71, page 22, line 18, by deleting "25th" and inserting:

"[25th] last".

Amend sec. 73, page 23, line 18, by deleting "gasoline." and inserting:

"[gasoline.] motor vehicle fuel.".

Amend sec. 73, page 23, line 21, by deleting "gasoline" and inserting:

"[gasoline] motor vehicle fuel".

Amend sec. 77, page 25, line 19, after "3." by inserting:

"Any person who resells any motor vehicle fuel exempt from taxation pursuant to NRS 365.220 to 365.260, inclusive, for use that is not exempt pursuant to those provisions shall collect the excise tax required to be paid on the motor vehicle fuel and remit it to the department.

4.".

Amend sec. 83, page 27, line 22, by deleting "2000," and inserting "2002,".

Amend sec. 84, page 27, line 26, by deleting "1." and inserting "[1.]".

Amend sec. 84, page 27, by deleting lines 29 through 33 and inserting:

"as a dealer [.

2. The fee for each license issued shall be $5, which shall be paid to the department. All such fees shall be delivered by the department to the state treasurer and shall be credited by him to the state highway fund.] or supplier.".

Amend sec. 85, page 28, lines 1 and 2, by deleting:

"or supplier may" and inserting:

"[may] or supplier must".

Amend sec. 85, page 28, line 4, by deleting the period and inserting:

"[.] , or $1,000, whichever is greater.".

Amend sec. 88, page 29, line 13, by deleting "25th" and inserting "[25th] last".

Amend sec. 88, page 29, by deleting lines 26 through 34 and inserting "collection.".

Amend sec. 89, page 29, line 37, by deleting "25th" and inserting "[25th] last".

Amend sec. 90, page 30, line 30, by deleting "gasoline" and inserting:

"[gasoline] motor vehicle fuel".

Amend sec. 90, page 30, line 31, by deleting "gasoline" and inserting:

"motor vehicle fuel".

Amend sec. 95, page 31, line 40, after "dealer" by inserting "and supplier".

Amend sec. 95, page 32, line 7, after "dealer" by inserting "or supplier".

Amend sec. 95, page 32, line 13, by deleting the italicized comma and inserting "or supplier,".

Amend sec. 95, page 32, line 18, after "dealer’s" by inserting "or supplier’s".

Amend sec. 95, page 32, line 19, after "dealer" by inserting "or supplier".

Amend sec. 95, page 32, line 24, after "dealer" by inserting "or supplier".

Amend the bill as a whole by adding new sections designated sections 100.5 and 100.7, following sec. 100, to read as follows:

"Sec. 100.5. NRS 366.395 is hereby amended to read as follows:

366.395 1. Any [person] special fuel user who fails to pay any excise tax [, except taxes assessed pursuant to the provisions of NRS 366.405,] within the time prescribed by this chapter shall pay, in addition to the tax, a penalty of [:

(a) If the amount of the tax owed is $50 or more, 10 percent of the amount owed or $50, whichever is greater; or

(b) If the amount of the tax owed is less than $50,] $50 or 10 percent of the amount owed, whichever is greater, plus interest on the amount of the tax at the rate of 1 percent per month or fraction thereof, from the date the tax became finally due until the date of payment.

2. A tax return or statement is considered delinquent when it has not been received by the department by the date the tax return or statement is due, as prescribed by the provisions of this chapter.

Sec. 100.7. NRS 366.540 is hereby amended to read as follows:

366.540 1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers and special fuel users. A special fuel supplier or special fuel dealer shall pay to the department the excise tax he collects from purchasers of special fuel with the monthly return filed pursuant to NRS 366.383 or 366.386, respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in this chapter by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this state exceeds the number of gallons of special fuel purchases by him.

2. Except as otherwise provided in subsection 3, in computing the amount of tax on special fuel a special fuel supplier owes to the department, the special fuel supplier may deduct from the amount due pursuant to subsection 1 any amount which is due but has not been paid by a purchaser who is authorized by the department to defer payment of the tax pursuant to NRS 366.397. If such a deduction is claimed, the claim must identify the purchaser and the amount of taxes that he failed to pay.

3. A special fuel supplier shall not deduct from the amount he owes the department pursuant to subsection 1 any amount which has not been paid by a person whose permit to defer the payment of the tax has been revoked pursuant to subsection 4 of NRS 366.397 if, before the special fuel was purchased, the special fuel supplier had been notified by the department pursuant to subsection 5 of NRS 366.397 that it had revoked the purchaser’s permit.

4. Each special fuel supplier and special fuel dealer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the state.".

Amend sec. 106, page 37, line 38, by deleting "gasoline" and inserting:

"[gasoline] motor vehicle fuel".

Amend sec. 106, page 37, line 41, by deleting "gasoline" and inserting:

"[gasoline] motor vehicle fuel".

Amend sec. 106, page 38, line 2, by deleting "gasoline" and inserting:

"[gasoline] motor vehicle fuel".

Amend sec. 106, page 38, line 10, by deleting "25th" and inserting "[25th] last".

Amend sec. 106, page 38, line 13, by deleting "gasoline" and inserting:

"[gasoline] motor vehicle fuel".

Amend sec. 109, page 39, line 13, by deleting "25th" and inserting "[25th] last".

Amend sec. 110, page 39, line 23, by deleting "366.395,".

Amend sec. 111, page 39, line 29, by deleting:

"July 1, 1999." and inserting:

"January 1, 2002.".

Amend sec. 112, page 39, line 31, by deleting:

"July 1, 1999." and inserting:

"January 1, 2002.".

Amend sec. 113, page 39, by deleting lines 32 through 35 and inserting:

"Sec. 113. 1. This section and section 100.7 of this act become effective upon passage and approval.

2. The remaining sections of this act become effective on January 1, 2000, for the purposes of the adoption of regulations by the department of motor vehicles and public safety and the execution of any other administrative matters necessary to allow the department to begin collecting the taxes on January 1, 2002, and for all other purposes on January 1, 2002.".

Amend sec. 114, page 39, line 36, by deleting "reprint" and inserting:

"and 2001 reprints".

Amend the leadlines of repealed sections by deleting the leadline of NRS 366.395.