(REPRINTED WITH ADOPTED AMENDMENTS)

 

Assembly Bill No. 639–Committee on Transportation

 

(On Behalf of Associated General Contractors—
Nevada Chapter)

 

March 26, 2001

____________

 

Referred to Committee on Transportation

 

SUMMARY—Authorizes person to operate or maintain on certain highways farm equipment using dyed special fuel under certain circumstances. (BDR 32‑1331)

 

FISCAL NOTE:    Effect on Local Government: No.

                                 Effect on the State: No.

 

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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 taxes; authorizing a person to operate or maintain on certain highways farm equipment using dyed special fuel under certain circumstances; 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 366.203 is hereby amended to read as follows:

1-2    366.203  1.  Special fuel, other than compressed natural gas, liquefied

1-3  petroleum gas or kerosene, which is exempt from the tax pursuant to NRS

1-4  366.200 must be dyed before it is removed for distribution from a rack.

1-5  The dye added to the exempt special fuel must be of the color and

1-6  concentration required by the regulations adopted by the Secretary of the

1-7  Treasury pursuant to 26 U.S.C. § 4082.

1-8    2.  Except as otherwise provided in [subsection 3,] subsections 3 and 4,

1-9  a person shall not operate or maintain on any highway in this state a motor

1-10  vehicle which contains in the fuel tank of that vehicle special fuel which

1-11  has been dyed.

1-12    3.  A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200 is

1-13  exempt from the tax imposed by this chapter, may operate or maintain a

1-14  motor vehicle on a highway in this state which contains in the fuel tank of

1-15  that vehicle special fuel which has been dyed.

1-16    4.  A person may operate or maintain on a highway in this state any

1-17  farm equipment that contains in the fuel tank of the farm equipment

1-18  special fuel which has been dyed. As used in this subsection:

2-1    (a) “Farm equipment” means any self-propelled machinery or motor

2-2  vehicle that is designed solely for tilling soil or for cultivating, harvesting

2-3  or transporting crops or other agricultural products from a field or other

2-4  area owned or leased by the operator of the farm equipment and in which

2-5  the crops or agricultural products are grown, to a field, yard, silo, cellar,

2-6  shed or other facility which is:

2-7       (1) Owned or leased by the operator of the farm equipment;

2-8       (2) Used to store or process the crops or agricultural products; and

2-9       (3) Located not more than 20 miles from the field or area in which

2-10  the crops or agricultural products are grown.

2-11  The term includes a tractor, baler or swather or any implement used to

2-12  retrieve hay.

2-13    (b) “Highway” does not include a controlled-access highway as

2-14  defined in NRS 484.041.

2-15    5.  There is a rebuttable presumption that all special fuel which has not

2-16  been dyed and which is sold or distributed in this state is for the purpose of

2-17  propelling a motor vehicle.

2-18    Sec. 2.  This act becomes effective on July 1, 2001.

 

2-19  H