Assembly Bill No. 261–Assemblymen Angle and Nolan

 

March 1, 2001

____________

 

Referred to Committee on Taxation

 

SUMMARY—Revises provisions regarding tax on motor vehicle fuel. (BDR 32‑89)

 

FISCAL NOTE:            Effect on Local Government: No.

                                    Effect on the State: Yes.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; reducing the amount of the state tax on certain types of motor vehicle fuel; increasing the amount of the proceeds reserved for construction and maintenance of public highways; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1    Section 1. NRS 365.170 is hereby amended to read as follows:

1-2    365.170  1.  Every dealer shall, not later than the 25th day of each

1-3  calendar month:

1-4    (a) Render to the department a statement of all motor vehicle fuel and

1-5  fuel for jet or turbine-powered aircraft sold, distributed or used by him in

1-6  the State of Nevada, as well as all such fuel sold, distributed or used in this

1-7  state by a purchaser thereof upon which sale, distribution or use the dealer

1-8  has assumed liability for the tax thereon pursuant to NRS 365.020, during

1-9  the preceding calendar month; and

1-10    (b) Pay an excise tax on:

1-11      (1) All fuel for jet or turbine-powered aircraft in the amount of 1 cent

1-12  per gallon, plus any amount imposed by the county in which the fuel is

1-13  sold, distributed or used pursuant to NRS 365.203;

1-14      (2) Aviation fuel in the amount of 2 cents per gallon, plus any amount

1-15  imposed by the county in which the fuel is sold, distributed or used

1-16  pursuant to NRS 365.203; and

1-17      (3) All other motor vehicle fuel in the amount of [17.65] 12.65 cents

1-18  per gallon,

1-19  so sold, distributed or used, in the manner and within the time prescribed in

1-20  this chapter.

1-21    2.  A dealer shall hold the amount of all taxes collected pursuant to this

1-22  chapter in a separate account in trust for the state.

2-1    3.  The department for good cause may extend for not more than 30

2-2  days the time for making any report or return required pursuant to this

2-3  chapter. The extension may be granted at any time if:

2-4    (a) A request therefor has been filed with the department within or

2-5  before the period for which the extension may be granted; and

2-6    (b) A remittance of the estimated tax is made when due.

2-7    4.  Any report, return, remittance to cover a payment or claim for credit

2-8  or refund required by this chapter which is transmitted through the United

2-9  States mail shall be deemed filed or received by the department on the date

2-10  shown by the post office cancellation mark stamped upon the envelope

2-11  containing it, or on the date it was mailed if proof satisfactory to the

2-12  department establishes that the document or remittance was timely

2-13  deposited in the United States mail properly addressed to the department.

2-14    Sec. 2.  NRS 365.175 is hereby amended to read as follows:

2-15    365.175  1.  Except as otherwise provided in NRS 365.135, every

2-16  supplier shall, not later than the last day of each calendar month:

2-17    (a) Submit to the department a statement of all motor vehicle fuel,

2-18  except aviation fuel, sold, distributed or used by him in this state; and

2-19    (b) Pay an excise tax on all motor vehicle fuel, except aviation fuel, in

2-20  the amount of [17.65] 12.65 cents per gallon sold, distributed or used in the

2-21  manner prescribed in this chapter.

2-22    2.  A supplier shall hold the amount of all taxes collected pursuant to

2-23  this chapter in a separate account in trust for the state.

2-24    Sec. 3.  NRS 365.540 is hereby amended to read as follows:

2-25    365.540  1.  The money collected, as prescribed by NRS 365.170 and

2-26  365.185, from the tax on motor vehicle fuels, after the remittances and

2-27  deposits have first been made pursuant to the provisions of NRS 365.535,

2-28  must be placed to the credit of the state highway fund by the state treasurer.

2-29  An amount equal to that part of the tax collected pursuant to subparagraph

2-30  (3) of paragraph (b) of subsection 1 of NRS 365.170, which represents [5]

2-31  7 cents of the tax per gallon must be used exclusively for the construction

2-32  and maintenance of public highways, and may not be used to purchase

2-33  equipment related thereto.

2-34    2.  The money collected, as prescribed by NRS 365.180 and 365.190,

2-35  after the remittances and deposits have first been made pursuant to the

2-36  provisions of NRS 365.535, must be allocated by the department to the

2-37  counties as prescribed in NRS 365.550 and 365.560.

2-38    3.  The money collected as prescribed by NRS 365.200 must be

2-39  allocated by the department as prescribed by NRS 365.550 and 365.560.

2-40    4.  The money collected from the tax on aviation fuel must be

2-41  deposited by the department with the state treasurer for credit to the

2-42  account for taxes on aviation fuel, which is hereby created as a revolving

2-43  account.

2-44    Sec. 4.  Section 71 of chapter 224, Statutes of Nevada 1999, at page

2-45  1008, is hereby amended to read as follows:

2-46    Sec. 71. NRS 365.170 is hereby amended to read as follows:

2-47    365.170  1.  [Every] Except as otherwise provided in section 65

2-48  of this act, every dealer shall, not later than the [25th] last day of each

2-49  calendar month:

3-1    (a) Render to the department a statement of all [motor vehicle]

3-2  aviation fuel and fuel for jet or turbine-powered aircraft sold,

3-3  distributed or used by him in [the State of Nevada,] this state, as well

3-4  as all such fuel sold, distributed or used in this state by a purchaser

3-5  thereof upon which sale, distribution or use the dealer has assumed

3-6  liability for the tax thereon pursuant to NRS 365.020, during the

3-7  preceding calendar month; and

3-8    (b) Pay an excise tax on:

3-9             (1) All fuel for jet or turbine-powered aircraft in the amount of 1

3-10  cent per gallon, plus any amount imposed by the county in which the

3-11  fuel is sold, distributed or used pursuant to NRS 365.203; and

3-12            (2) Aviation fuel in the amount of 2 cents per gallon, plus any

3-13  amount imposed by the county in which the fuel is sold, distributed or

3-14  used pursuant to NRS 365.203 , [; and

3-15            (3) All other motor vehicle fuel in the amount of 12.65 cents per

3-16  gallon,]

3-17  so sold, distributed or used, in the manner and within the time

3-18  prescribed in this chapter.

3-19    2.  A dealer shall hold the amount of all taxes collected pursuant

3-20  to this chapter in a separate account in trust for the state.

3-21    [3.  The department for good cause may extend for not more than

3-22  30 days the time for making any report or return required pursuant to

3-23  this chapter. The extension may be granted at any time if:

3-24    (a) A request therefor has been filed with the department within or

3-25  before the period for which the extension may be granted; and

3-26    (b) A remittance of the estimated tax is made when due.

3-27    4.  Any report, return, remittance to cover a payment or claim for

3-28  credit or refund required by this chapter which is transmitted through

3-29  the United States mail shall be deemed filed or received by the

3-30  department on the date shown by the post office cancellation mark

3-31  stamped upon the envelope containing it, or on the date it was mailed

3-32  if proof satisfactory to the department establishes that the document or

3-33  remittance was timely deposited in the United States mail properly

3-34  addressed to the department.]

3-35    Sec. 5.  Section 98 of chapter 224, Statutes of Nevada 1999, at page

3-36  1018, is hereby amended to read as follows:

3-37    Sec. 98.  NRS 365.540 is hereby amended to read as follows:

3-38    365.540 1.  The money collected, as prescribed by NRS

3-39  [365.170 and 365.185,] 365.185 and section 59 of this act, from the

3-40  tax on motor vehicle fuels, other than aviation fuel, after the

3-41  remittances and deposits have first been made pursuant to the

3-42  provisions of NRS 365.535, must be placed to the credit of the state

3-43  highway fund by the state treasurer. An amount equal to that part of

3-44  the tax collected pursuant to [subparagraph (3) of paragraph (b) of

3-45  subsection 1 of NRS 365.170,] section 59 of this act, which

3-46  represents 7 cents of the tax per gallon must be used exclusively for

3-47  the construction and maintenance of public highways, and may not be

3-48  used to purchase equipment related thereto.

4-1    2.  The money collected, as prescribed by NRS 365.180 and

4-2  365.190, after the remittances and deposits have first been made

4-3  pursuant to the provisions of NRS 365.535, must be allocated by the

4-4  department to the counties as prescribed in NRS 365.550 and 365.560.

4-5    3.  The money collected as prescribed by NRS 365.200 must be

4-6  allocated by the department as prescribed by NRS 365.550 and

4-7  365.560.

4-8    4.  The money collected from the tax on aviation fuel must be

4-9  deposited by the department with the state treasurer for credit to the

4-10  account for taxes on aviation fuel, which is hereby created as a

4-11  revolving account.

4-12    Sec. 6.  1.  This section and sections 1, 4 and 5 of this act become

4-13  effective on July 1, 2001.

4-14    2.  Section 2 of this act becomes effective at 12:01 a.m. on January 1,

4-15  2002.

 

4-16  H