2001 REGULAR SESSION (71st)                                                                       A AB639 R1 710

Amendment No. 710

 

 

 

     Amend the bill as a whole by renumbering sections 1 and 2 as sections 3 and 4 and adding new sections designated sections 1 and 2, following the enacting clause, to read as follows:

     “Section 1. NRS 366.110 is hereby amended to read as follows:

     366.110  The department:

     1.  Shall enforce the provisions of this chapter.

     2.  May adopt and enforce regulations relating to the administration and enforcement of this chapter.

     3.  Shall, by regulation, define “incidentally operated or moved upon a highway” for the purpose of NRS 366.085.

     4.  May determine whether any particular vehicle not specified in NRS 366.085 is special mobile equipment.

     [4.  Shall, on or before March 1, 2001, prepare and submit a written report concerning the administration and enforcement, during the immediately preceding biennium, of the provisions of this chapter as those provisions relate to the use of special fuel, to the director of the legislature counsel bureau for transmittal to the 71st session of the legislature.]

     Sec. 2. NRS 366.200 is hereby amended to read as follows:

     366.200  1.  The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190. The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada.

     2.  Sales made to the United States Government or any instrumentality thereof are exempt from the tax imposed by this chapter.

     3.  Sales made to any state, county, municipality, district or other political subdivision thereof are exempt from the tax imposed by this chapter.

     4.  Sales made to any person to be used to propel a motor vehicle which is dedicated for exclusive use as part of a system which:

     (a) Operates motor vehicles for public transportation in an urban area;

     (b) Transports persons who pay the established fare; and

     (c) Uses public money to operate the system or acquire new equipment,

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are [exempted] exempt from the tax imposed by this chapter.

     5.  Sales made to any person for use in operating special mobile equipment are exempt from the tax imposed by this chapter.”.

     Amend section 1, page 1, line 3, before “NRS” by inserting:

“subsection 3 or 4 of”.

     Amend section 1, page 1, by deleting line 17 and inserting:

“special mobile equipment or farm equipment that contains in the fuel tank of the special mobile equipment or farm equipment”.

     Amend section 1, page 2, by deleting lines 7 through 10 and inserting:

          “(1) Owned or leased by the operator of the farm equipment; and

          (2) Used to store or process the crops or agricultural products.”.

     Amend the title of the bill by deleting the first line and inserting:

“AN ACT relating to taxes; exempting from the tax on special fuel sales of special fuel for use in operating special mobile equipment; limiting the circumstances under which special fuel must be dyed before it is removed for distribution from a rack; authorizing a person to operate or maintain on certain highways special mobile equipment or”.

     Amend the summary of the bill to read as follows:

“SUMMARY—Revises provisions governing taxation, distribution and use of special fuel. (BDR 32‑1331)”.