EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

1-1 Section 1. Chapter 366 of NRS is hereby amended by adding thereto

1-2 the provisions set forth as sections 2, 3 and 4 of this act.

1-3 Sec. 2. "Storage tank" means any container designed to transport or

1-4 store fuel, including, without limitation, a fuel tank on a motor vehicle

1-5 that is used to supply fuel for the propulsion of the motor vehicle.

1-6 Sec. 3. The department may impose an administrative fine of the

1-7 greater of $1000 or $10 per gallon of special fuel based on the maximum

1-8 storage capacity of the storage tank if a person:

1-9 1. Sells or stores any special fuel that has been dyed for a use which

1-10 the person selling or storing such fuel knows, or has reason to know, is a

1-11 taxable use of the fuel;

1-12 2. Willfully alters or attempts to alter the strength or composition of

1-13 any dye in any special fuel intended to be used for a taxable purpose; or

1-14 3. Uses special fuel that has been dyed for a taxable purpose.

1-15 Sec. 4. A special fuel user who is required to hold a special fuel

1-16 user’s license pursuant to the provisions of this chapter shall:

1-17 1. If he uses special fuel in a motor vehicle that is operated or

1-18 intended to operate interstate:

2-1 (a) Obtain an identifying device issued pursuant to a cooperative

2-2 agreement entered into pursuant to NRS 366.175; and

2-3 (b) Conspicuously display that identifying device on the exterior of the

2-4 motor vehicle in such location as is required pursuant to the cooperative

2-5 agreement.

2-6 2. At any time he is using special fuel in this state, ensure that his

2-7 license, or a reproduction of the license that is authorized by the

2-8 department, is located in the motor vehicle.

2-9 Sec. 5. NRS 366.020 is hereby amended to read as follows:

2-10 366.020 As used in this chapter, unless the context otherwise requires,

2-12 section 2 of this act have the meanings ascribed to them in those sections.

2-13 Sec. 6. NRS 366.150 is hereby amended to read as follows:

2-14 366.150 1. The department or its authorized agents may:

2-28 papers, records and equipment become available.

2-29 Sec. 7. NRS 366.720 is hereby amended to read as follows:

2-30 366.720 Any person who:

2-42 state as required by this chapter; [or]

3-1 7. Makes any false statement in connection with an application for the

3-2 refund of any money or taxes provided in this chapter [,] ;

3-3 8. Violates the provisions of section 4 of this act;

3-4 9. Fails or refuses to stop his motor vehicle for an inspection to

3-5 determine if all excise taxes due pursuant to the provisions of this

3-6 chapter are being properly reported and paid; or

3-7 10. Refuses to allow the department or an authorized agent to inspect

3-8 a motor vehicle to determine whether all excise taxes due pursuant to the

3-9 provisions of this chapter are being properly reported and paid,

3-10 is guilty of a misdemeanor.

3-11 Sec. 8. NRS 366.740 is hereby amended to read as follows:

3-12 366.740 1. [The] Except as otherwise provided in section 3 of this

3-26 name of the State of Nevada any such enforcement proceedings.

3-27 Sec. 9. The amendatory provisions of this act do not apply to offenses

3-28 that were committed before July 1, 1999.

3-29 Sec. 10. This act becomes effective on July 1, 1999.